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Registered number: 12995699
Monier Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Calculated Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12995699
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,847 4,799
Investment Properties 5 540,233 333,236
548,080 338,035
CURRENT ASSETS
Debtors 6 1,914 656
Investments 7 48,690 75,571
Cash at bank and in hand 35,599 29,586
86,203 105,813
Creditors: Amounts Falling Due Within One Year 8 (3,075 ) (2,482 )
NET CURRENT ASSETS (LIABILITIES) 83,128 103,331
TOTAL ASSETS LESS CURRENT LIABILITIES 631,208 441,366
Creditors: Amounts Falling Due After More Than One Year 9 (652,860 ) (455,894 )
NET LIABILITIES (21,652 ) (14,528 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (21,752 ) (14,628 )
SHAREHOLDERS' FUNDS (21,652) (14,528)
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Bo Johan Markus Johansson
Director
06/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Monier Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12995699 . The registered office is Bank Chambers, St Petersgate, , Stockport, SK1 1AR.
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 and from the rendering of services. 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Fixtures & Fittings 20% straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2025 5,052
Additions 4,272
As at 31 December 2025 9,324
Depreciation
As at 1 January 2025 253
Provided during the period 1,224
As at 31 December 2025 1,477
Net Book Value
As at 31 December 2025 7,847
As at 1 January 2025 4,799
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5. Investment Property
2025
£
Fair Value
As at 1 January 2025 333,236
Additions 206,997
As at 31 December 2025 540,233
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 1,414 406
Other debtors 500 250
1,914 656
7. Current Asset Investments
2025 2024
£ £
Short term deposits 48,690 75,571
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 2,246 1,877
Accruals and deferred income 829 605
3,075 2,482
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 352,548 205,000
Directors loan account 312 894
Amounts owed to related parties 300,000 250,000
652,860 455,894
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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11. Related Party Transactions
Included within Creditors is the loan balance of £ 312 (2024: £ 894) from the Director at the end of the year. The loan is unsecured, interest free and has no fixed repayment terms.
A company under the control of the Director, Monier Consulting Ltd, has advanced £300,000 (2024: £250,000) to the company. This loan has a final repayment date of 1st April 2030 and has interest due at 1% per annum. Interest is shown separately, as other creditors, and is paid annually in arrears.
12. Ultimate Controlling Party
The company's ultimate controlling party is Bo Johan Markus Johansson by virtue of his ownership of 100% of the issued share capital in the company.
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