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Registered number: 09026587 MONCRIEFF LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
MONCRIEFF LIMITED REGISTERED NUMBER: 09026587 BALANCE SHEET AS AT 30 JUNE 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Investments |  |  | 1 |  | 1
Investment property |  |  | 207,910 |  | 207,910
|  |  | 207,911 |  | 207,911
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year |  | 84,655 |  | 84,655 |
Cash at bank and in hand |  | 5,650 |  | 1,016 |
|  | 90,305 |  | 85,671 |
Creditors: amounts falling due within one year |  | (287,286) |  | (285,137) |
Net current liabilities |  |  | (196,981) |  | (199,466)
Net assets |  |  | 10,930 |  | 8,445
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 10,928 |  | 8,443
|  |  | 10,930 |  | 8,445
The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by: Page 1
MONCRIEFF LIMITED REGISTERED NUMBER: 09026587 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025
Mr Graham M Wallace
Director
Date: 16 March 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
MONCRIEFF LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 1.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rental income The company's only source of revenue is rental income from investment properties let to third parties. Revenue is recognised in the accounting period in which the services are rendered. Revenue represents the amount receivable for services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.
| 1.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 33.3% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 1.4 | Investment property
Investment property is carried at cost. No depreciation is provided. Page 3
MONCRIEFF LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 1.Accounting policies (continued)
| 1.5 | Valuation of investments
Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 1.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 1.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 1.8 | 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.
| 1.9 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 1.10 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
2. | General information
Moncrieff Limited ("the company") is a private company limited by shares, incorporated in England and Wales. Its registration number is 09026587. The registered office is Leytonstone House, London E11 1GA. The principal activity of the company, which remained unchanged from the previous year, was that of the holding of investments. Page 4
MONCRIEFF LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Plant & machinery
|  | £
| Cost or valuation |
| At 1 July 2024 | 586
| At 30 June 2025 | 586
| Depreciation |
| At 1 July 2024 | 586
| At 30 June 2025 | 586
| Net book value |
| At 30 June 2025 | -
| At 30 June 2024 | -
5. | Investment property
|  | Long term leasehold investment property
|  | £
| Valuation |
| At 1 July 2024 | 207,910
| At 30 June 2025 | 207,910
The director considers the value is not materially different from cost.
Page 5
MONCRIEFF LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 84,655 | 84,655
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 5,650 | 1,016
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 1,756 | 1,606
| Other creditors | 285,530 | 283,531
|  | 287,286 | 285,137
Page 6