REGISTERED NUMBER: 13665171 (England and Wales)

Financial Statements

for the Period 1 November 2022 to 31 December 2023

for

Monster Computer Technology Uk Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N S Etkin

REGISTERED OFFICE:

5 Beaufort Court

Admirals Way

London

E14 9XL

REGISTERED NUMBER:

13665171 (England and Wales)

AUDITORS:

Optima Financial Solutions Group Limited

Chartered Accountants

Statutory Auditors

Calcutt Court

Calcutt

Swindon

Wiltshire

SN66JR

FIXED ASSETS

Tangible assets

4

25,418

-

CURRENT ASSETS

Stocks

457,990

464,402

Debtors

5

179,162

104,201

Cash at bank

14,302

114,304

651,454

682,907

CREDITORS

Amounts falling due within one year

6

1,316,223

821,982

NET CURRENT LIABILITIES

(664,769

)

(139,075

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(639,351

)

(139,075

)

CAPITAL AND RESERVES

Called up share capital

8,000

8,000

Retained earnings

(647,351

)

(147,075

)

(639,351

)

(139,075

)

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:

N S Etkin - Director

1.	STATUTORY INFORMATION

Monster Computer Technology Uk Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

28,765

At 31 December 2023

28,765

DEPRECIATION

Charge for period

3,347

At 31 December 2023

3,347

NET BOOK VALUE

At 31 December 2023

25,418

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.23

31.10.22

£

£

Trade debtors

173,486

19,566

Other debtors

5,676

84,635

179,162

104,201

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.23

31.10.22

£

£

Trade creditors

635,371

491,953

Amounts owed to group undertakings

540,377

322,000

Taxation and social security

55,238

-

Other creditors

85,237

8,029

1,316,223

821,982

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kevin Bexley (Senior Statutory Auditor)

for and on behalf of Optima Financial Solutions Group Limited