| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30TH JUNE 2025 |
| FOR |
| MONSTERCAM LIMITED |
| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30TH JUNE 2025 |
| FOR |
| MONSTERCAM LIMITED |
| MONSTERCAM LIMITED (REGISTERED NUMBER: 07464913) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30TH JUNE 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| MONSTERCAM LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 30TH JUNE 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Venture House |
| The Tanneries |
| East Street |
| Titchfield |
| Hampshire |
| PO14 4AR |
| BANKERS: |
| 31 Chequer Street |
| St Albans |
| Hertfordshire |
| AL1 3YN |
| MONSTERCAM LIMITED (REGISTERED NUMBER: 07464913) |
| BALANCE SHEET |
| 30TH JUNE 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Retained earnings | 11 |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their 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. |
| MONSTERCAM LIMITED (REGISTERED NUMBER: 07464913) |
| BALANCE SHEET - continued |
| 30TH JUNE 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| MONSTERCAM LIMITED (REGISTERED NUMBER: 07464913) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30TH JUNE 2025 |
| 1. | STATUTORY INFORMATION |
| Monstercam Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Motor vehicles | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| HSM Modal Machine | - |
| Computer equipment | - |
| HSM Modal Machine has been revalued and the cost is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in market value is transferred to a revaluation reserve. |
| Depreciation is provided in line with the policy disclosed. |
| Freehold property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in market value is transferred to a revaluation reserve. |
| All properties are held for their investment potential and are not depreciated. This is a departure from the requirements of the Companies Act 2006 which requires all properties to be depreciated. The directors consider that to depreciate them would not give a true and fair view. Depreciation is only one amongst many factors reflected in the valuation of properties and accordingly the amount of depreciation which might otherwise have been charged cannot be separately identified or quantified. The directors consider that this policy results in the accounts giving a true and fair view. |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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. |
| MONSTERCAM LIMITED (REGISTERED NUMBER: 07464913) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30TH JUNE 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 year 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. |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| Financial instruments |
| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments. |
| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. |
| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention |
| to settle on a net basis or to realise the asset and settle the liability simultaneously. |
| Revaluation reserve |
| Surpluses and deficits, to the extent that any deficit is regarded as temporary, arising from the valuations of properties are taken direct to the revaluation reserve. Where a permanent diminution in the value of an individual property is identified, the deficit is eliminated first against any revaluation reserve in respect of that property with any excess being charged to the profit and loss account. Valuation surpluses or deficits on sale are transferred from the revaluation reserve to the profit and loss account. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Freehold | Motor | Plant and |
| property | vehicles | machinery |
| £ | £ | £ |
| COST OR VALUATION |
| At 1st July 2024 |
| Additions |
| At 30th June 2025 |
| DEPRECIATION |
| At 1st July 2024 |
| Charge for year |
| At 30th June 2025 |
| NET BOOK VALUE |
| At 30th June 2025 |
| At 30th June 2024 |
| MONSTERCAM LIMITED (REGISTERED NUMBER: 07464913) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30TH JUNE 2025 |
| 4. | TANGIBLE FIXED ASSETS - continued |
| Fixtures |
| and | HSM Modal | Computer |
| fittings | Machine | equipment | Totals |
| £ | £ | £ | £ |
| COST OR VALUATION |
| At 1st July 2024 |
| Additions |
| At 30th June 2025 |
| DEPRECIATION |
| At 1st July 2024 |
| Charge for year |
| At 30th June 2025 |
| NET BOOK VALUE |
| At 30th June 2025 |
| At 30th June 2024 |
| Cost or valuation at 30th June 2025 is represented by: |
| Freehold | Motor | Plant and |
| property | vehicles | machinery |
| £ | £ | £ |
| Valuation in 2024 | 3,699,999 | - | - |
| Cost | 5,007,708 | 14,975 | 141,696 |
| 8,707,707 | 14,975 | 141,696 |
| Fixtures |
| and | HSM Modal | Computer |
| fittings | Machine | equipment | Totals |
| £ | £ | £ | £ |
| Valuation in 2018 | - | 65,648 | - | 65,648 |
| Valuation in 2020 | - | 35,000 | - | 35,000 |
| Valuation in 2022 | - | 340,000 | - | 340,000 |
| Valuation in 2024 | - | - | - | 3,699,999 |
| Cost | 179,136 | 448,205 | 23,731 | 5,815,451 |
| 179,136 | 888,853 | 23,731 | 9,956,098 |
| The long leasehold was professionally valued on a long leasehold market value basis by Daniells Harrison Chartered Surveyors on 7th October 2020, in accordance with RICS Professional Standards and Guidance, Global: RICS Property Measurement 2nd Edition, January 2018. |
| It has since been professionally revalued by Savills on 3rd September 2024. This valuation is in accordance with the RICS Valuation - Global Standards (incorporating the IVSC International Valuation Standards) effective from 31st January 2022 together, where applicable, with the UK National Supplement effective 1st May 2024, together the "Red Book". |
| The HSM Modal Machine was professionally valued by Hilco Valuation Services on 7th November 2018. Their valuation reflects the market value of the company's machine as of that date. The directors have valued the second machine purchased in 2020 on the same basis. |
| It is anticipated that the company's machine will be professionally valued in the following year. |
| MONSTERCAM LIMITED (REGISTERED NUMBER: 07464913) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30TH JUNE 2025 |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1st July 2024 |
| and 30th June 2025 |
| NET BOOK VALUE |
| At 30th June 2025 |
| At 30th June 2024 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other creditors |
| Amounts falling due in more than five years: |
| Repayable otherwise than by instalments |
| Other loans more 5yrs non-inst |
| 9. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Debentures | 2,332,710 | 2,463,332 |
| HSBC Bank plc holds a fixed and floating charge over all assets. Floating charge covers all property or undertakings of the company. Contains negative pledge. |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 300 | 300 |
| MONSTERCAM LIMITED (REGISTERED NUMBER: 07464913) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30TH JUNE 2025 |
| 11. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1st July 2024 |
| Profit for the year |
| Dividends | ( |
) |
| At 30th June 2025 |