Monkey Experiment Limited Company accounts

COMPANY REGISTRATION NUMBER: 04404663

Monkey Experiment Limited

Unaudited Financial Statements

31 December 2025

Monkey Experiment Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Officers and professional advisers	1

Director's report	2

Statement of income and retained earnings	3

Statement of financial position	4

Notes to the financial statements	5

Monkey Experiment Limited

Officers and Professional Advisers

Director	G Edwards

Registered office	10 Orange Street
	London
	WC2H 7DQ

Accountants	Moore Kingston Smith LLP
	Chartered Accountants
	10 Orange Street
	London
	United Kingdom
	WC2H 7DQ

Monkey Experiment Limited

Director's Report

Year ended 31 December 2025

The director presents his report and the unaudited financial statements of the company for the year ended 31 December 2025 .

Director

The director who served the company during the year was as follows:

G Edwards

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 3 June 2026 and signed on behalf of the board by:

G Edwards
Director

Registered office:

10 Orange Street

London

WC2H 7DQ

Monkey Experiment Limited

Statement of Income and Retained Earnings

Year ended 31 December 2025

	2025	2024
Note	£	£
Turnover	3,235,617	3,599,574

Cost of sales	( 624,285)	( 700,265)
	------------	------------
Gross profit	2,611,332	2,899,309

Administrative expenses	( 437,702)	( 284,644)
	------------	------------
Operating profit	2,173,630	2,614,665

Other interest receivable and similar income		92,383	( 2,129)
		------------	------------
Profit before taxation	4	2,266,013	2,612,536

Tax on profit	( 576,009)	( 665,943)
	------------	------------
Profit for the financial year and total comprehensive income	1,690,004	1,946,593
	------------	------------

Dividends paid and payable	–	( 750,000)

Retained earnings at the start of the year	2,024,062	827,469
	------------	------------
Retained earnings at the end of the year	3,714,066	2,024,062
	------------	------------

All the activities of the company are from continuing operations.

Monkey Experiment Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		34,067	67,635

Current assets

Debtors	6	41,920	10,000
Cash at bank and in hand		6,055,211	4,807,743
		------------	------------
		6,097,131	4,817,743

Creditors: amounts falling due within one year	7	( 2,417,032)		( 2,861,216)
		------------		------------
Net current assets			3,680,099	1,956,527
			------------	------------
Total assets less current liabilities			3,714,166	2,024,162
			------------	------------

Capital and reserves

Called up share capital	100	100
Profit and loss account	3,714,066	2,024,062
	------------	------------
Shareholders funds	3,714,166	2,024,162
	------------	------------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 3 June 2026 , and are signed on behalf of the board by:

G Edwards
Director

Company registration number: 04404663

Monkey Experiment Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Orange Street, London, WC2H 7DQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts 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 equity, except to the extent 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

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

Fixtures and fittings	-	25% straight line
Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units .

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity .

4. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	33,568	58,561
	--------	--------

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 January 2025 and 31 December 2025	2,658	496,629	499,287
	-------	---------	---------
Depreciation
At 1 January 2025	2,658	428,994	431,652
Charge for the year	–	33,568	33,568
	-------	---------	---------
At 31 December 2025	2,658	462,562	465,220
	-------	---------	---------
Carrying amount
At 31 December 2025	–	34,067	34,067
	-------	---------	---------
At 31 December 2024	–	67,635	67,635
	-------	---------	---------

6. Debtors

	2025	2024
	£	£
Other debtors	41,920	10,000
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	3,931
Corporation tax	576,009	665,943
Other creditors	1,841,023	2,191,342
	------------	------------
	2,417,032	2,861,216
	------------	------------

8. Related party transactions

The company was under the control of the sole director during the current and previous year. No transactions with related parties were undertaken as are required to be disclosed under FRS 102 Section 1A.