BrightAccountsProduction v1.0.0 v1.0.0 2025-01-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity is the sale of stone. 4 August 2026 0 0 7287084 2025-12-31 7287084 2024-12-31 7287084 2023-12-31 7287084 2025-01-01 2025-12-31 7287084 2024-01-01 2024-12-31 7287084 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 7287084 uk-curr:PoundSterling 2025-01-01 2025-12-31 7287084 uk-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 7287084 uk-bus:AbridgedAccounts 2025-01-01 2025-12-31 7287084 uk-core:ShareCapital 2025-12-31 7287084 uk-core:ShareCapital 2024-12-31 7287084 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 7287084 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 7287084 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 7287084 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 7287084 uk-bus:FRS102 2025-01-01 2025-12-31 7287084 uk-core:LandBuildings 2025-01-01 2025-12-31 7287084 uk-core:PlantMachinery 2025-01-01 2025-12-31 7287084 uk-core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 7287084 uk-core:MotorVehicles 2025-01-01 2025-12-31 7287084 2025-01-01 2025-12-31 7287084 uk-bus:Director1 2025-01-01 2025-12-31 7287084 uk-bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 7287084 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 xbrli:pure iso4217:GBP xbrli:shares

McMonagle Stone UK LTD

Abridged Unaudited Financial Statements

for the financial year ended 31 December 2025

McMonagle Stone UK LTD

Company Registration Number: 7287084

ABRIDGED BALANCE SHEET

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 61,821 |  | 94,691
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  |  | 61,080 |  | 45,932
Debtors |  |  | 58,371 |  | 64,051
Cash and cash equivalents |  |  | 721,610 |  | 1,037,911
|  |  | ───────── |  | ─────────
|  |  | 841,061 |  | 1,147,894
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (474,267) |  | (820,479)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 366,794 |  | 327,415
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 428,615 |  | 422,106
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 3 |  | 3
Retained earnings |  |  | 428,612 |  | 422,103
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 428,615 |  | 422,106
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 4 August 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Daniel Anthony McMonagle |  |  |  |  |
Director |  |  |  |  |
________________________________

Michael McMonagle

Director

McMonagle Stone UK LTD

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| McMonagle Stone UK LTD is a privte company limited by shares incorporated in the United Kingdom..The registered number is 7287084. The registered office is at 60 Winsor Avenue, London, SW19 2RR, United Kingdom. The principal activity is the sale of stone.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Land and buildings freehold | - | 10% Straight line
|  | Plant and machinery | - | 15% Straight line
|  | Fixtures, fittings and equipment | - | 10% Straight line
|  | Motor vehicles | - | 20% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Related parties
| For the purposes of these financial statements a party is considered to be related to the company if:
| ■ | the party has the ability, directly or indirectly, through one or more intermediaries to control the company or exercise significant influence over the company in making financial and operating policy decisions or has joint control over the company;
| ■ | the company and the party are subject to common control;
| ■ | the party is an associate of the company or forms part of a joint venture with the company;
| ■ | the party is a member of key management personnel of the company or the company's parent, or a close family member of such as an individual, or is an entity under the control, joint control or significant influence of such individuals;
| ■ | the party is a close family member of a party referred to above or is an entity under the control or significant influence of such individuals; or
| ■ | the party is a post-employment benefit plan which is for the benefit of employees of the company or of any entity that is a related party of the company.
| Close family members of an individual are those family members who may be expected to influence, or be influenced by, that individual in their dealings with the company.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 3, (2024 - 3).

4. | Tangible assets
|  | Land and | Plant and | Fixtures, | Motor | Total
|  | buildings | machinery | fittings and | vehicles |
|  | freehold |  | equipment |  |
|  | £ | £ | £ | £ | £
| Cost
| At 1 January 2025 | 94,103 | 91,484 | 6,101 | 39,200 | 230,888
| Additions | - | - | 2,794 | - | 2,794
| Transfers | - | - | - | (6,533) | (6,533)
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 31 December 2025 | 94,103 | 91,484 | 8,895 | 32,667 | 227,149
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 January 2025 | 70,632 | 54,891 | 2,714 | 7,960 | 136,197
| Charge for the financial year | 9,410 | 13,723 | 892 | 6,533 | 30,558
| Transfers | - | - | - | (1,427) | (1,427)
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 31 December 2025 | 80,042 | 68,614 | 3,606 | 13,066 | 165,328
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 December 2025 | 14,061 | 22,870 | 5,289 | 19,601 | 61,821
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════
| At 31 December 2024 | 23,471 | 36,593 | 3,387 | 31,240 | 94,691
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════

4.1. | Tangible assets continued
| Included above are assets held under finance leases or hire purchase contracts as follows:
|  | 2025 |  | 2024 |
|  | Net | Depreciation | Net | Depreciation
|  | book value | charge | book value | charge
|  | £ | £ | £ | £
| Plant and machinery | - | - | 32,300 | 12,112
|  | ═════════ | ═════════ | ═════════ | ═════════

5. | Share Capital
| The company has alloted and fully paid up share capital of £3.
|  | 2025 | 2024
|  | £ | £
| Issued Share Capital | 3 | 3
|  | ═════════ | ═════════

6. | Related Party Transactions
| The directors and shareholders Daniel McMonagle and Michael McMonagle are also directors and shareholders in Donal Mac Monagail agus a Mhic Teo. During the year ended 31st December 2025 McMonagle Stone UK Limited purchased goods from Donal MacMonagail agus a Mhic Teo valued at £1681,065 (2024- £1,920,061). McMonagle Stone UK Ltd sold goods for the value of £78,471 (2024 £25,657) during the year ended 31st December 2025 to Donal Mac Monagail agus a mhic Teo. There were management fees expensed from Donal MacMonagail agus a Mhic Teo of £199,887 during the year ended 31st December 2025.