Monarch Art Stone Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04495914

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		24,164		27,670

			24,164		27,670
CURRENT ASSETS
Stocks	5	42,035		45,607
Debtors	6	136,599		137,040
Cash at bank and in hand		64,448		63,783

		243,082		246,430
Creditors: Amounts Falling Due Within One Year	7	(114,050 )		(118,680 )

NET CURRENT ASSETS (LIABILITIES)			129,032		127,750

TOTAL ASSETS LESS CURRENT LIABILITIES			153,196		155,420

Creditors: Amounts Falling Due After More Than One Year	8		-		(9,113 )

NET ASSETS			153,196		146,307

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			153,096		146,207

SHAREHOLDERS' FUNDS			153,196		146,307

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Monarch Art Stone Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr S T Flanagan

Director

5th December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Monarch Art Stone Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04495914 . The registered office is The Shed Bradford Road, Bailiff Bridge, Brighouse, West Yorkshire, HD6 4DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% Reducing Balance
Motor Vehicles	15% Reducing Balance
Fixtures & Fittings	15% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 10)

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Monarch Art Stone Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 August 2024	47,617	13,909	2,195	63,721
Additions	763	-	-	763

As at 31 July 2025	48,380	13,909	2,195	64,484

Depreciation
As at 1 August 2024	28,254	6,995	802	36,051
Provided during the period	3,019	1,037	213	4,269

As at 31 July 2025	31,273	8,032	1,015	40,320

Net Book Value
As at 31 July 2025	17,107	5,877	1,180	24,164

As at 1 August 2024	19,363	6,914	1,393	27,670

5. Stocks

	2025	2024
	£	£
Stock	42,035	45,607

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	116,199	127,761
Other debtors	20,400	9,279

	136,599	137,040

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	49,617	62,653
Bank loans and overdrafts	10,195	10,000
Other creditors	7,394	7,428
Taxation and social security	46,844	38,599

	114,050	118,680

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Monarch Art Stone Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	9,113

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Ultimate Controlling Party

The company was controlled by the directors who own 100% of the issued share capital.

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