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TWO LITTLE MONKEYS LIMITED

Registered Number
05655499
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

TWO LITTLE MONKEYS LIMITED
Company Information
for the year from 1 September 2024 to 31 August 2025

Director | THOMSON, David

Company Secretary | THOMSON, Allison

Registered Address | The Old Manse 17 Ashfield Avenue
| Whickham
| Newcastle Upon Tyne
| NE16 4SS

Registered Number | 05655499 (England and Wales)

TWO LITTLE MONKEYS LIMITED
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,349 |  |  |  | 326
|  |  |  | 1,349 |  |  |  | 326
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 2,000 |  |  |  | 2,575 |  |
Debtors | 5 | 8,840 |  |  |  | 13,905 |  |
Cash at bank and on hand |  | 190,723 |  |  |  | 150,599 |  |
|  | 201,563 |  |  |  | 167,079 |  |
Creditors amounts falling due within one year | 6 | (144,630) |  |  |  | (129,379) |  |
Net current assets (liabilities) |  |  |  | 56,933 |  |  |  | 37,700
Total assets less current liabilities |  |  |  | 58,282 |  |  |  | 38,026
Net assets |  |  |  | 58,282 |  |  |  | 38,026
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 4 |  |  |  | 4
Profit and loss account |  |  |  | 58,278 |  |  |  | 38,022
Shareholders' funds |  |  |  | 58,282 |  |  |  | 38,026

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 October 2025, and are signed on its behalf by:
THOMSON, David Director Registered Company No. 05655499

TWO LITTLE MONKEYS LIMITED
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Current taxation
--- | ---
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Plant and machinery | 4
| Fixtures and fittings | 4
| Office Equipment | 4

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 24 | 5,964 |  | 5,964
| Additions | 1,439 |  | 1,439
| At 31 August 25 | 7,403 |  | 7,403
| Depreciation and impairment
| At 01 September 24 | 5,638 |  | 5,638
| Charge for year | 416 |  | 416
| At 31 August 25 | 6,054 |  | 6,054
| Net book value
| At 31 August 25 | 1,349 |  | 1,349
| At 31 August 24 | 326 |  | 326

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 2,000 |  | 2,575
| Total | 2,000 |  | 2,575

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 8,840 |  | 13,905
| Total | 8,840 |  | 13,905

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 61 |  | 806
| Amounts owed to related parties | 122,373 |  | 111,283
| Taxation and social security | 19,582 |  | 14,742
| Other creditors | 1,727 |  | 1,727
| Accrued liabilities and deferred income | 887 |  | 821
| Total | 144,630 |  | 129,379

7. | Provisions for liabilities
--- | ---
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.