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REGISTERED NUMBER: 09684757 (England and Wales)

| REPORT OF THE DIRECTORS AND |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| MONOWAI LIMITED |

MONOWAI LIMITED (REGISTERED NUMBER: 09684757)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

| Page |

Company Information | 1 |

Report of the Directors | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 4 |  | to |  | 5

MONOWAI LIMITED

COMPANY INFORMATION

for the Year Ended 31 December 2025

| DIRECTORS: | Mr M A Nichols

| Mr S K Graham

| REGISTERED OFFICE: | Britannic House

| 657 Liverpool Road

| Irlam

| Manchester

| Greater Manchester

| M44 5XD

| REGISTERED NUMBER: | 09684757 (England and Wales)

| ACCOUNTANTS: | Cadishead Accountancy Services Limited

| Britannic House

| 657 Liverpool Road

| Irlam

| Manchester

| Lancashire

| M44 5XD

MONOWAI LIMITED (REGISTERED NUMBER: 09684757)

REPORT OF THE DIRECTORS

for the Year Ended 31 December 2025

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of residential property management. It is a not for profit company.

DIRECTORS

Mr S K Graham has held office during the whole of the period from 1 January 2025 to the date of this report.

Other changes in directors holding office are as follows:

Mr M A Nichols - appointed 17 February 2025

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr S K Graham - Director

31 March 2026

MONOWAI LIMITED (REGISTERED NUMBER: 09684757)

BALANCE SHEET

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1 |  | 1 |  |

CURRENT ASSETS

Debtors | 5 | 215 |  | 215 |  |

Cash at bank | 15,019 |  | 23,167 |  |

15,234 |  | 23,382 |  |

CREDITORS

Amounts falling due within one year | 6 | (738 | ) | (720 | ) |

NET CURRENT ASSETS | 14,496 |  | 22,662 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 14,497 |  | 22,663 |  |

RESERVES

Income and expenditure account | 7 | 14,497 |  | 22,663 |  |

14,497 |  | 22,663 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 surplus or deficit 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 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 31 March 2026 and were signed on its behalf by:

Mr S K Graham - Director

MONOWAI LIMITED (REGISTERED NUMBER: 09684757)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Monowai Limited is a private company, limited by guarantee , 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 fair value of the service charge consideration received or receivable, excluding discounts, rebates, value added tax in relation to the property. The service charge is set annually with the intention that the funds will be used on the upkeep of the communal parts of the building.

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation net of depreciation and impairment losses.

| Depreciation is recognised so as to write off the cost or valuation of assets less residual value over their useful economic life on the following basis :

| Freehold land and buildings - A nominal amount was paid for the freehold title and consequently a depreciation charge is not appropriate.

| A gain or loss arising on the disposal of an asset is accounted for through the income and expenditure account.

| Financial instruments

| The company has elected to apply the provisions of section 11 'Basic Financial Instruments' of FRS 102 to all of its instruments.

| Financial instruments are recognised in the company's balance sheet 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 legally enforceable right of 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.

| Taxation

| The company is exempt from corporation tax, it being a company not carrying on a business for the purpose of making a profit.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 1 ) .

MONOWAI LIMITED (REGISTERED NUMBER: 09684757)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Freehold

| property

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1 |  |

| At 31 December 2024 | 1 |  |

| The company owns the freehold title to Monowai Apartments, Headline Road, Carbis Bay, Cornwall, TR26 2NR.

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 215 |  | 215 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Other creditors | 738 |  | 720 |  |

7. | RESERVES

| Income

| and

| expenditure

| account

£ |

| At 1 January 2025 | 22,663 |  |

| Deficit for the year | (8,166 | ) |

| At 31 December 2025 | 14,497 |  |

8. | ULTIMATE CONTROLLING PARTY

| The company is under the control of its members and is limited by guarantee. Not having a share capital the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.