REGISTERED NUMBER: 07286431 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MONOW INTERNATIONAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Kamar Ul Islam Khan

REGISTERED OFFICE:

12 Harpenden Road

Wanstead

London

E12 5HJ

REGISTERED NUMBER:

07286431 (England and Wales)

ACCOUNTANTS:

Stan Lee Accountancy Ltd

T/A: The Stan Lee

Chartered Certified Accountants

Level 18, 40 Bank Street

Canary Wharf

London

E14 5NR

FIXED ASSETS

Tangible assets

4

142,232

162,513

Investment property

5

476,000

486,242

618,232

648,755

CURRENT ASSETS

Debtors

6

25,477

49,243

Cash at bank and in hand

206,407

193,510

231,884

242,753

CREDITORS

Amounts falling due within one year

7

81,802

129,410

NET CURRENT ASSETS

150,082

113,343

TOTAL ASSETS LESS CURRENT LIABILITIES

768,314

762,098

CREDITORS

Amounts falling due after more than one year

8

292,382

303,693

NET ASSETS

475,932

458,405

CAPITAL AND RESERVES

Called up share capital

11

100

100

Fair value reserve

12

(10,242

)

-

Retained earnings

12

486,074

458,305

SHAREHOLDERS' FUNDS

475,932

458,405

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 July 2026 and were signed by:

Kamar Ul Islam Khan - Director

1.	STATUTORY INFORMATION

Monow International 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

1,955

11,949

189,738

53,003

256,645

Additions

1,083

-

-

10,300

11,383

At 31 December 2025

3,038

11,949

189,738

63,303

268,028

DEPRECIATION

At 1 January 2025

720

8,999

64,468

19,945

94,132

Charge for year

293

443

25,054

5,874

31,664

At 31 December 2025

1,013

9,442

89,522

25,819

125,796

NET BOOK VALUE

At 31 December 2025

2,025

2,507

100,216

37,484

142,232

At 31 December 2024

1,235

2,950

125,270

33,058

162,513

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

486,242

Revaluations

(10,242

)

At 31 December 2025

476,000

NET BOOK VALUE

At 31 December 2025

476,000

At 31 December 2024

486,242

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

476,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,080

22,100

Other debtors

199

25,000

VAT

1,286

2,143

Deferred tax asset

1,946

-

Prepayments

8,966

-

25,477

49,243

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

6,667

10,000

Hire purchase contracts

18,265

18,265

Trade creditors

13,285

59,293

Tax

37,240

32,799

Social security and other taxes

4,122

2,365

Other creditors

606

553

Pension control

515

-

Directors' current accounts

202

5,235

Accrued expenses

900

900

81,802

129,410

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

273,000

266,046

Hire purchase contracts

19,382

37,647

292,382

303,693

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Mortgage loan

273,000

259,379

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loan - BBL

6,667

10,000

Amounts falling due between two and five years:

Bounce Back Loan

-

6,667

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Mortgage loan

273,000

259,379

10.	DEFERRED TAX

£

Provided during year

(1,946

)

Balance at 31 December 2025

(1,946

)

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

12.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 January 2025

458,305

-

458,305

Profit for the year

109,969

109,969

Dividends

(82,200

)

(82,200

)

Property revaluation

-

(10,242

)

(10,242

)

At 31 December 2025

486,074

(10,242

)

475,832

13.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As of the balance sheet date, the Company owed its director £202 (2024 : £5,235). The loan does not carry interest and is repayable in full at short notice on demand.

14.	ULTIMATE CONTROLLING PARTY

Throughout the current and prior years, the Company was controlled by its director, Mr K U I Khan, and his family through their ownership of the Company's entire issued share capital.