REGISTERED NUMBER: 07437813 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Van Monkey Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C D Smith

D T Smith

SECRETARY:

Mrs H Smith

REGISTERED OFFICE:

7 The Hayes

Lye

Stourbridge

West Midlands

DY9 8NX

REGISTERED NUMBER:

07437813 (England and Wales)

ACCOUNTANTS:

James, Stanley & Co. Limited

1,733 Coventry Road

South Yardley

Birmingham

West Midlands

B26 1DT

FIXED ASSETS

Intangible assets

5

-

-

Property, plant and equipment

6

306,894

240,315

306,894

240,315

CURRENT ASSETS

Inventories

7

-

83,450

Debtors

8

75,184

47,227

Cash at bank

130,988

233,742

206,172

364,419

CREDITORS

Amounts falling due within one year

9

168,043

265,354

NET CURRENT ASSETS

38,129

99,065

TOTAL ASSETS LESS CURRENT LIABILITIES

345,023

339,380

CREDITORS

Amounts falling due after more than one year

10

(95,203

)

(91,228

)

PROVISIONS FOR LIABILITIES

(58,310

)

(45,660

)

NET ASSETS

191,510

202,492

CAPITAL AND RESERVES

Called up share capital

13

73

100

Share premium

-

32,373

Retained earnings

191,437

170,019

SHAREHOLDERS' FUNDS

191,510

202,492

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 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

C D Smith - Director

1.	STATUTORY INFORMATION

Van Monkey 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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. There were no material departures from that accounting standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Revenue 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.

Website is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Motor vehicles

-

20% on cost

Office equipment

-

33% on cost

Stocks

Inventories 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 Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Loans from directors

As a small entity the company measures a basic financial liability that are loans from directors at transaction price.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

5.	INTANGIBLE FIXED ASSETS

Website

£

COST

At 1 January 2025

and 31 December 2025

2,500

AMORTISATION

At 1 January 2025

and 31 December 2025

2,500

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

6.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

14,800

330,437

17,182

362,419

Additions

-

181,677

1,556

183,233

Disposals

-

(71,421

)

-

(71,421

)

At 31 December 2025

14,800

440,693

18,738

474,231

DEPRECIATION

At 1 January 2025

5,000

99,922

17,182

122,104

Charge for year

1,500

80,341

182

82,023

Eliminated on disposal

-

(36,790

)

-

(36,790

)

At 31 December 2025

6,500

143,473

17,364

167,337

NET BOOK VALUE

At 31 December 2025

8,300

297,220

1,374

306,894

At 31 December 2024

9,800

230,515

-

240,315

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

14,800

327,437

342,237

Additions

-

165,792

165,792

Disposals

-

(68,421

)

(68,421

)

At 31 December 2025

14,800

424,808

439,608

DEPRECIATION

At 1 January 2025

5,000

98,134

103,134

Charge for year

1,500

77,164

78,664

Eliminated on disposal

-

(35,002

)

(35,002

)

At 31 December 2025

6,500

140,296

146,796

NET BOOK VALUE

At 31 December 2025

8,300

284,512

292,812

At 31 December 2024

9,800

229,303

239,103

7.	INVENTORIES

31.12.25

31.12.24

£

£

Stocks

-

83,450

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

70,080

44,357

Other debtors

650

650

Prepayments and accrued income

4,454

2,220

75,184

47,227

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

4,416

9,568

Hire purchase contracts (see note 11)

108,356

94,308

Trade creditors

31,440

20,154

Tax

-

268

Social security and other taxes

22,096

14,171

Other creditors

1,560

20,077

Stock facility

-

88,830

Directors' current accounts

175

98

Accruals and deferred income

-

17,880

168,043

265,354

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

6,135

Hire purchase contracts (see note 11)

95,203

85,093

95,203

91,228

11.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

Hire purchase

contracts

31.12.25

31.12.24

£

£

Net obligations repayable:

Within one year

108,356

94,308

Between one and five years

95,203

85,093

203,559

179,401

Total future minimum lease payments under other non-cancellable operating leases are £3,618.

12.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

203,559

179,401

Obligations under finance leases and hire purchase contracts are secured by the related assets.

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

73

Ordinary

£1

73

100

14.	CAPITAL COMMITMENTS

31.12.25

31.12.24

£

£

Contracted but not provided for in the

financial statements

-

-

15.	RELATED PARTY DISCLOSURES

This company is associated with VM Vehicle Maintenance Ltd by virtue of common ownership. During the year the company made sales of £68,054 and incurred purchases of £18,561 with this associated company. All transactions were conducted on an arm's length basis.