Monosite_Limited_31_Dec_2025_companies_house_set_of

Monosite Limited

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Monosite Limited

Year ended

31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements

Monosite Limited

for the year ended

31 December 2025

which comprise the income statement, statement of total comprehensive income, statement of financial position, statement of changes in equity and related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/regulations.

This report is made solely to the Board of Directors of

Monosite Limited

, as a body. Our work has been undertaken solely to prepare for your approval the

financial statements

Monosite Limited

and state those matters that we have agreed to state to the Board of Directors of

Monosite Limited

, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than

Monosite Limited

and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that

Monosite Limited

has kept adequate accounting records and to prepare statutory

financial statements

that give a true and fair view of the assets, liabilities, financial position and profit of

Monosite Limited

. You consider that

Monosite Limited

is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Monosite Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Barnes Mayer Ltd

One

St. Peters Road

Maidenhead

Berkshire

SL6 7QU

United Kingdom

Date:

16 April 2026

Monosite Limited

Statement of Financial Position

31 December 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	1,781,610		1,787,756
Current assets
Debtors	6	7,965		7,607
Cash at bank and in hand		50,491		25,617
		58,456		33,224
Creditors: amounts falling due within one year	7	(21,977	)	(19,185	)
Net current assets		36,479		14,039
Total assets less current liabilities		1,818,089		1,801,795
Creditors: amounts falling due after more than one year	8	(455,203	)	(455,206	)
Provisions for liabilities		(116,560	)	(117,682	)
Net assets		1,246,326		1,228,907
Capital and reserves
Called up share capital		102		102
Other reserves		641,106		641,106
Profit and loss account		605,118		587,699
Shareholders funds		1,246,326		1,228,907

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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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 income statement has not been delivered.

These

financial statements

were approved by the board of directors and authorised for issue on

16 April 2026

, and are signed on behalf of the board by:

Mrs F Pelly

Director

Company registration number:

00999937

Monosite Limited

Notes to the Financial Statements

Year ended

31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

West Auldhame

Station Road

Sunningdale

Ascot

SL5 0QR

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Revenue recognition

Revenue represents rent receivable and is recognised when the respective properties are occupied.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	25% straight line
Office equipment	33% straight line

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

4 Average number of employees

The average number of persons employed by the company during the year was

(2024:

4.00

5 Tangible assets

	Land and buildings	Plant and machinery etc.	Total
	£	£	£
Cost
At 1 January 2025	1,775,000	57,906	1,832,906
Additions	-	1,323	1,323
At 31 December 2025	1,775,000	59,229	1,834,229
Depreciation
At 1 January 2025	-	45,150	45,150
Charge	-	7,469	7,469
At 31 December 2025	-	52,619	52,619
Carrying amount
At 31 December 2025	1,775,000	6,610	1,781,610
At 31 December 2024	1,775,000	12,756	1,787,756

Investment property

Included in land and buildings are the following amounts in relation to investment properties:

	2025
	£
Carrying value at 1 January 2025 and 31 December 2025	1,775,000

The historical cost of the investment properties held on the balance sheet on 31 December 2025 is £1,017,944.

The investment properties were subject to an independent professional (Chartered Surveyor) valuation in December 2024. The directors are of the view the valuation is unchanged at 31st December 2025.

6 Debtors

	2025		2024
	£		£
Other debtors	7,965		7,607

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	-	29
Taxation and social security	9,178	1,842
Other creditors	12,799	17,314
	21,977	19,185

8 Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other creditors	455,203		455,206