IRIS Accounts Production v25.4.12.37 09441671 Board of Directors Board of Directors 1.7.24 30.6.25 30.6.25 false true false false false true false Ordinary 0.0100 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09441671 2024-06-30 09441671 2025-06-30 09441671 2024-07-01 2025-06-30 09441671 2023-06-30 09441671 2023-07-01 2024-06-30 09441671 2024-06-30 09441671 ns15:EnglandWales 2024-07-01 2025-06-30 09441671 ns14:PoundSterling 2024-07-01 2025-06-30 09441671 ns10:Director1 2024-07-01 2025-06-30 09441671 ns10:Director2 2024-07-01 2025-06-30 09441671 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09441671 ns10:SmallEntities 2024-07-01 2025-06-30 09441671 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 09441671 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 09441671 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09441671 ns10:FullAccounts 2024-07-01 2025-06-30 09441671 1 2024-07-01 2025-06-30 09441671 ns10:OrdinaryShareClass1 2024-07-01 2025-06-30 09441671 ns10:RegisteredOffice 2024-07-01 2025-06-30 09441671 ns5:CurrentFinancialInstruments 2025-06-30 09441671 ns5:CurrentFinancialInstruments 2024-06-30 09441671 ns5:ShareCapital 2025-06-30 09441671 ns5:ShareCapital 2024-06-30 09441671 ns5:SharePremium 2025-06-30 09441671 ns5:SharePremium 2024-06-30 09441671 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 09441671 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 09441671 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 09441671 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-07-01 2025-06-30 09441671 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 09441671 ns5:PlantMachinery 2024-07-01 2025-06-30 09441671 ns5:FurnitureFittings 2024-07-01 2025-06-30 09441671 ns5:MotorVehicles 2024-07-01 2025-06-30 09441671 ns5:ComputerEquipment 2024-07-01 2025-06-30 09441671 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-06-30 09441671 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-30 09441671 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-06-30 09441671 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-06-30 09441671 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-06-30 09441671 ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-30 09441671 ns5:PlantMachinery 2024-06-30 09441671 ns5:FurnitureFittings 2024-06-30 09441671 ns5:MotorVehicles 2024-06-30 09441671 ns5:ComputerEquipment 2024-06-30 09441671 ns5:PlantMachinery 2025-06-30 09441671 ns5:FurnitureFittings 2025-06-30 09441671 ns5:MotorVehicles 2025-06-30 09441671 ns5:ComputerEquipment 2025-06-30 09441671 ns5:PlantMachinery 2024-06-30 09441671 ns5:FurnitureFittings 2024-06-30 09441671 ns5:MotorVehicles 2024-06-30 09441671 ns5:ComputerEquipment 2024-06-30 09441671 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 09441671 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 09441671 ns10:OrdinaryShareClass1 2025-06-30

REGISTERED NUMBER: 09441671 (England and Wales)

| Montoscar Enterprises Limited |

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| Montoscar Enterprises Limited (Registered number: 09441671) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Montoscar Enterprises Limited |

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | Mr C Camus

| Mr H W Meakin

| REGISTERED OFFICE: | Unit 4

| Templars Way Industrial Estate

| Royal Wotton Bassett

| Swindon

| Wiltshire

| SN4 7SR

| REGISTERED NUMBER: | 09441671 (England and Wales)

| ACCOUNTANTS: | AMS Accountancy Limited

| Delta 606

| Welton Road

| Delta Office Park

| Swindon

| Wiltshire

| SN5 7XF

| Montoscar Enterprises Limited (Registered number: 09441671) |

Balance Sheet

30 June 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 8 |  | 2,421 |  |

Tangible assets | 5 | 7,808 |  | 14,465 |  |

7,816 |  | 16,886 |  |

CURRENT ASSETS

Stocks | 6 | 97,463 |  | 117,107 |  |

Debtors | 7 | 170,405 |  | 117,129 |  |

Cash at bank and in hand | 252,210 |  | 278,673 |  |

520,078 |  | 512,909 |  |

CREDITORS

Amounts falling due within one year | 8 | (120,755 | ) | (131,359 | ) |

NET CURRENT ASSETS | 399,323 |  | 381,550 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 407,139 |  | 398,436 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 810 |  | 810 |  |

Share premium | 3,467,966 |  | 3,467,966 |  |

Retained earnings | (3,061,637 | ) | (3,070,340 | ) |

SHAREHOLDERS' FUNDS | 407,139 |  | 398,436 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

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.

| Montoscar Enterprises Limited (Registered number: 09441671) |

Balance Sheet - continued

30 June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2026 and were signed on its behalf by:

Mr C Camus - Director

Mr H W Meakin - Director

| Montoscar Enterprises Limited (Registered number: 09441671) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Montoscar Enterprises Limited is a private company, limited by shares , registered in England and Wales. 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Trademarks are being amortised evenly over their estimated useful life of five years.

| Website are being amortised evenly over their estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 33% on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 4 ) .

| Montoscar Enterprises Limited (Registered number: 09441671) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | INTANGIBLE FIXED ASSETS

| Trademarks |  | Website |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024

| and 30 June 2025 | 4,889 |  | 12,893 |  | 17,782 |  |

| AMORTISATION

| At 1 July 2024 | 4,889 |  | 10,472 |  | 15,361 |  |

| Amortisation for year | - |  | 2,413 |  | 2,413 |  |

| At 30 June 2025 | 4,889 |  | 12,885 |  | 17,774 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  | 8 |  | 8 |  |

| At 30 June 2024 | - |  | 2,421 |  | 2,421 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 July 2024 | 30,573 |  | 31,205 |  | 2,750 |  | 4,848 |  | 69,376 |  |

| Additions | 2,893 |  | - |  | - |  | - |  | 2,893 |  |

| Disposals | - |  | - |  | (2,750 | ) | (749 | ) | (3,499 | ) |

| At 30 June 2025 | 33,466 |  | 31,205 |  | - |  | 4,099 |  | 68,770 |  |

| DEPRECIATION

| At 1 July 2024 | 24,049 |  | 25,516 |  | 2,277 |  | 3,069 |  | 54,911 |  |

| Charge for year | 5,121 |  | 2,573 |  | - |  | 1,175 |  | 8,869 |  |

| Eliminated on disposal | - |  | - |  | (2,277 | ) | (541 | ) | (2,818 | ) |

| At 30 June 2025 | 29,170 |  | 28,089 |  | - |  | 3,703 |  | 60,962 |  |

| NET BOOK VALUE

| At 30 June 2025 | 4,296 |  | 3,116 |  | - |  | 396 |  | 7,808 |  |

| At 30 June 2024 | 6,524 |  | 5,689 |  | 473 |  | 1,779 |  | 14,465 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 97,463 |  | 117,107 |  |

| Montoscar Enterprises Limited (Registered number: 09441671) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 152,887 |  | 113,428 |  |

| Other debtors | 17,518 |  | 3,701 |  |

170,405 |  | 117,129 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 52,092 |  | 50,551 |  |

| Taxation and social security | 58,740 |  | 61,154 |  |

| Other creditors | 9,923 |  | 19,654 |  |

120,755 |  | 131,359 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 810,070 | Ordinary | 0.001 | 810 |  | 810 |  |