D Monkhouse & Company Limited

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

Registered number: 08167880

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		130,866		140,085

			130,866		140,085
CURRENT ASSETS
Debtors	5	811,919		608,814
Cash at bank and in hand		1,565		15,040

		813,484		623,854
Creditors: Amounts Falling Due Within One Year	6	(158,613 )		(230,441 )

NET CURRENT ASSETS (LIABILITIES)			654,871		393,413

TOTAL ASSETS LESS CURRENT LIABILITIES			785,737		533,498

Creditors: Amounts Falling Due After More Than One Year	7		(39,718 )		(57,429 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,186 )		(3,474 )

NET ASSETS			742,833		472,595

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			742,733		472,495

SHAREHOLDERS' FUNDS			742,833		472,595

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D Monkhouse & Company Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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 Dominic Monkhouse

Director

29 May 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

D Monkhouse & Company Limited is a private company, limited by shares, incorporated in England & Wales, the registered number is 08167880 . The registered office is Foundry Farm, Kiln Lane, Salisbury, Wiltshire, England, SP5 2HT.

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, net of discounts and value added taxes. Turnover is recognised at the point of invoice.

2.3. 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:

Land and building	5% straight line
Motor vehicles	25% straight line, 20% & 25% reducing balance
Office equipment and furniture	25% straight line & 25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.

Assets acquired under hire purchase contracts are depreciated over their useful lives.

Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.

Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.5. Financial Instruments

Debtors and creditors which are due within one year are recorded at transaction price, less any impairment.

2.6. Foreign Currencies

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.

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D Monkhouse & Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.7. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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

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 asset reflects 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.

Deferred tax is only adjusted if the change in the timing difference is material.

2.8. Pensions

The company operates a defined pension contribution 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

	2025	2024
Average number of employees, including directors, during the year	3	5

	3	5

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D Monkhouse & Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Land & Property
	Land and building	Motor vehicles	Office equipment and furniture	Total
	£	£	£	£
Cost
As at 1 September 2024	86,693	100,169	42,039	228,901
Additions	-	-	7,356	7,356

As at 31 August 2025	86,693	100,169	49,395	236,257

Depreciation
As at 1 September 2024	25,042	39,152	24,622	88,816
Provided during the period	4,335	6,987	5,253	16,575

As at 31 August 2025	29,377	46,139	29,875	105,391

Net Book Value
As at 31 August 2025	57,316	54,030	19,520	130,866

As at 1 September 2024	61,651	61,017	17,417	140,085

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024 as restated
	£	£
Motor vehicles	54,029	61,017

5. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	103,346	92,700
Amounts owed by group undertakings	694,589	515,053
Other debtors	13,984	1,061

	811,919	608,814

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D Monkhouse & Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	17,711	11,198
Trade creditors	5,481	13,975
Bank loans and overdrafts	21,833	25,804
Other creditors	-	68,097
Taxation and social security	113,588	111,367

	158,613	230,441

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	39,718	57,429

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024 as restated
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	17,711	11,198
Later than one year and not later than five years	39,718	57,429

	57,429	68,627

	57,429	68,627

9. Related Party Transactions

The amount due from the related party at the year end was £694,589 (2024 : £515,053)

10. Ultimate Controlling Party

The company's ultimate controlling party is Foundry Enterprises Limited by virtue of 100% ownership of the issued share capital in the company as of 01 March 2018. The registered office of Foundry Enterprises Limited is: Foundry Farm, Kiln Lane, Salisbury, Witshire, England, SP5 2HT.

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