Monkey Tree Hosting Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08228671

MONKEY TREE HOSTING LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2026

MONKEY TREE HOSTING LTD

STATEMENT OF FINANCIAL POSITION

31 March 2026

	2026		2025
Note	£	£	£	£

FIXED ASSETS

Intangible assets	5	53,186	49,026
Tangible assets	6	261,962	248,923
		---------	---------
		315,148	297,949

CURRENT ASSETS

Stocks		340,264	312,910
Debtors	7	435,667	298,314
Cash at bank and in hand		42,896	17,210
		---------	---------
		818,827	628,434

CREDITORS: amounts falling due within one year	8	710,975		781,185
		---------		---------
NET CURRENT ASSETS/(LIABILITIES)			107,852		( 152,751)
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			423,000		145,198

CREDITORS: amounts falling due after more than one year	9		301,676		80,993

PROVISIONS	29,205	–
	---------	---------
NET ASSETS	92,119	64,205
	---------	---------

CAPITAL AND RESERVES

Called up share capital fully paid	2,000	2,000
Non distributable reserve	43,793	43,793
Profit and loss account	46,326	18,412
	--------	--------
SHAREHOLDERS FUNDS	92,119	64,205
	--------	--------

These financial statements have been prepared and delivered 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'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

MONKEY TREE HOSTING LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 27 August 2026 , and are signed on behalf of the board by:

Mr D C Curtis

Director

Company registration number: 08228671

MONKEY TREE HOSTING LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Kitteon House, Kettering Parkway, Kettering Venture Park, Kettering, Northamptonshire, NN15 6XW.

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 and 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.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

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.

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:

Plant and machinery	-	5% and 15% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	15% reducing balance

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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 16 (2025: 20 ).

5. INTANGIBLE ASSETS

	IP Addresses
	£
Cost
At 1 April 2025	49,026
Additions	4,160
	--------
At 31 March 2026	53,186
	--------
Amortisation
At 1 April 2025 and 31 March 2026	–
	--------
Carrying amount
At 31 March 2026	53,186
	--------
At 31 March 2025	49,026
	--------

6. TANGIBLE ASSETS

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2025	349,137	23,146	109,831	482,114
Additions	–	–	29,059	29,059
	---------	--------	---------	---------
At 31 March 2026	349,137	23,146	138,890	511,173
	---------	--------	---------	---------
Depreciation
At 1 April 2025	201,064	482	31,645	233,191
Charge for the year	10,501	–	15,560	26,061
Disposals	( 8,592)	–	( 1,449)	( 10,041)
	---------	--------	---------	---------
At 31 March 2026	202,973	482	45,756	249,211
	---------	--------	---------	---------
Carrying amount
At 31 March 2026	146,164	22,664	93,134	261,962
	---------	--------	---------	---------
At 31 March 2025	148,073	22,664	78,186	248,923
	---------	--------	---------	---------

7. DEBTORS

	2026	2025
	£	£
Trade debtors	356,272	256,622
Other debtors	79,395	41,692
	---------	---------
	435,667	298,314
	---------	---------

8. CREDITORS: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	255,423	221,234
Trade creditors	161,028	213,900
Social security and other taxes	135,219	167,758
Other creditors	159,305	178,293
	---------	---------
	710,975	781,185
	---------	---------

Loans and overdrafts liabilities are secured by a fixed and floating charge over all the company's assets.

Included within other creditors are amounts totalling £19,678 (2025 - £19,678) relating to hire purchase agreements which are secured by the company.

9. CREDITORS: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	283,660	43,300
Other creditors	18,016	37,693
	---------	--------
	301,676	80,993
	---------	--------

Loans and overdrafts liabilities are secured by a fixed and floating charge over all the company's assets.

Included within other creditors are amounts totalling £18,016 (2025 - £37,963) relating to hire purchase agreements which are secured by the company.

10. OPERATING LEASES

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	44,873	57,212
Later than 1 year and not later than 5 years	18,697	63,570
	--------	---------
	63,570	120,782
	--------	---------

11. RELATED PARTY TRANSACTIONS

During the year the company undertook the following transactions with related parties: The directors have advanced monies to the company. At 31 March 2026 the amount due from the company was £108,248 (2025 - £123,520).