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REGISTERED NUMBER: NI618791 (Northern Ireland)















T. MONSON & SONS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025





McAleer Jackson Ltd
Chartered Accountants
Arthur House
41 Arthur Street
BELFAST
BT1 4GB








T. MONSON & SONS LIMITED (REGISTERED NUMBER: NI618791)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


T. MONSON & SONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: Terence Monson



SECRETARY: Terence Monson



REGISTERED OFFICE: 16 Loughries Road
Newtownards
Co. Antrim
BT23 8RN



REGISTERED NUMBER: NI618791 (Northern Ireland)



ACCOUNTANTS: McAleer Jackson Ltd
Chartered Accountants
Arthur House
41 Arthur Street
BELFAST
BT1 4GB



BANKERS: Danske Bank
Business Banking
PO Box 183
Donegall Square West
BELFAST
BT1 6JS
Page 1
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
T. MONSON & SONS LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.


In accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the company's director, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's director that we have done so, and state those matters that we have agreed to state to him in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's director, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet as at 31 March 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.






McAleer Jackson Ltd
Chartered Accountants
Arthur House
41 Arthur Street
BELFAST
BT1 4GB


Date: .............................................

This page does not form part of the statutory financial statements

Page 2
T. MONSON & SONS LIMITED (REGISTERED NUMBER: NI618791)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,276 2,085
Investments 5 2,016,381 1,784,825
Investment property 6 123,252 123,252
2,141,909 1,910,162

CURRENT ASSETS
Debtors 7 314,734 316,433
Cash at bank 19,712 32,366
334,446 348,799
CREDITORS
Amounts falling due within one year 8 6,023 2,145
NET CURRENT ASSETS 328,423 346,654
TOTAL ASSETS LESS CURRENT
LIABILITIES
2,470,332
2,256,816

CAPITAL AND RESERVES
Called up share capital 100 100
Share premium 324,900 324,900
Retained earnings 2,145,332 1,931,816
SHAREHOLDERS' FUNDS 2,470,332 2,256,816

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The notes form part of these financial statements

Page 3 continued...
T. MONSON & SONS LIMITED (REGISTERED NUMBER: NI618791)

BALANCE SHEET - continued
31 MARCH 2025


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 4 December 2025 and were signed by:





Terence Monson - Director


The notes form part of these financial statements

Page 4
T. MONSON & SONS LIMITED (REGISTERED NUMBER: NI618791)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

T. Monson & Sons Limited is a private company, limited by shares , registered in Northern Ireland. 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.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).

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.
Fixtures and fittings - 20% straight line

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Valuation of investments
Investments in listed company shares are remeasured to market value at each Balance Sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Preparation of consolidated financial statements
The financial statements contain information about T. Monson & Sons Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

Page 5 continued...
T. MONSON & SONS LIMITED (REGISTERED NUMBER: NI618791)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2024 2,606
Additions 890
At 31 March 2025 3,496
DEPRECIATION
At 1 April 2024 521
Charge for year 699
At 31 March 2025 1,220
NET BOOK VALUE
At 31 March 2025 2,276
At 31 March 2024 2,085

5. FIXED ASSET INVESTMENTS
Investments
in
subsidiary Other
companies investments Totals
£    £    £   
COST
At 1 April 2024 911,300 873,525 1,784,825
Additions - 281,866 281,866
Disposals - (50,310 ) (50,310 )
At 31 March 2025 911,300 1,105,081 2,016,381
NET BOOK VALUE
At 31 March 2025 911,300 1,105,081 2,016,381
At 31 March 2024 911,300 873,525 1,784,825

Page 6 continued...
T. MONSON & SONS LIMITED (REGISTERED NUMBER: NI618791)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 123,252
NET BOOK VALUE
At 31 March 2025 123,252
At 31 March 2024 123,252

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 314,734 316,433

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 1,243 348
Other creditors 4,780 1,797
6,023 2,145

Page 7