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Registered number: 09429852
Monster Phonics Ltd
Financial Statements
For The Year Ended 31 December 2025
Monster Phonics Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Monster Phonics Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09429852

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 8,805 |  | 6,841
Tangible Assets | 5 |  | 5,091 |  | 5,409
|  |  | 13,896 |  | 12,250
CURRENT ASSETS
Stocks | 6 | 191,629 |  | 168,482 |
Debtors | 7 | 137,170 |  | 84,604 |
Cash at bank and in hand |  | 291,392 |  | 261,741 |
|  | 620,191 |  | 514,827 |
Creditors: Amounts Falling Due Within One Year | 8 | (374,543 ) |  | (310,191 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 245,648 |  | 204,636
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 259,544 |  | 216,886
PROVISIONS FOR LIABILITIES
Provisions For Charges | 9 |  | (5,494 ) |  | (4,061 )
NET ASSETS |  |  | 254,050 |  | 212,825
CAPITAL AND RESERVES
Called up share capital |  |  | 110 |  | 110
Profit and Loss Account |  |  | 253,940 |  | 212,715
SHAREHOLDERS' FUNDS |  |  | 254,050 |  | 212,825

Page 1
Page 2
Monster Phonics Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr I A Connors Director
11 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Monster Phonics Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Monster Phonics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09429852 . The registered office is Unit 7/8 Power House, Higham Mead, Chesham, Buckinghamshire, HP5 2AH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | Straight line 3 years

2.5. Leasing and Hire Purchase Contracts
Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the term of the lease, unless another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes a 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.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
...CONTINUED
Page 3
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Monster Phonics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Financial Instruments - continued
Classification of financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently at amortised cost using the effective interest method.
2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.10. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 11)
12 11
Page 4
Page 5
Monster Phonics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 55,768
Additions | 6,586
As at 31 December 2025 | 62,354
Amortisation
As at 1 January 2025 | 48,927
Provided during the period | 4,622
As at 31 December 2025 | 53,549
Net Book Value
As at 31 December 2025 | 8,805
As at 1 January 2025 | 6,841

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 24,902
Additions | 4,086
As at 31 December 2025 | 28,988
Depreciation
As at 1 January 2025 | 19,493
Provided during the period | 4,404
As at 31 December 2025 | 23,897
Net Book Value
As at 31 December 2025 | 5,091
As at 1 January 2025 | 5,409

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 191,629 |  | 168,482

Page 5
Page 6
Monster Phonics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 72,318 |  | 53,418
Other debtors | 64,852 |  | 31,186
| 137,170 |  | 84,604

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 29,641 |  | 19,042
Other creditors | 310,607 |  | 249,673
Taxation and social security | 34,295 |  | 41,476
| 374,543 |  | 310,191

On 26 March 2026, a fixed charge was registered over the company’s assets in favour of Barclays Security Trustee Limited. This charge arose after the balance sheet date and did not exist at 31 December 2025. No adjustment has been made to the financial statements in respect of this event.
9. Provisions for Liabilities

| Other Provisions | Total
--- | --- | ---
| £ | £
As at 1 January 2025 | 4,061 | 4,061
Additions | 1,433 | 1,433
Balance at 31 December 2025 | 5,494 | 5,494

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 25,000 |  | 25,000
Later than one year and not later than five years | 100,000 |  | 100,000
Later than five years | 31,250 |  | 56,250
| 156,250 |  | 181,250

11. Ultimate Controlling Party
The controlling party is Mrs I M Connors a director and shareholder of the company.
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