3 Wise Monkeys Services Limited

Registered number

05224621

Unaudited Filleted Accounts

30 June 2026

3 Wise Monkeys Services Limited
Registered number:		05224621
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		47,485			48,028

Current assets
Stocks		598,068			703,281
Debtors	4	131,818			13,521
Cash at bank and in hand		59,962			115,458
		789,848			832,260

Creditors: amounts falling due within one year	5	(315,475)			(382,683)

Net current assets			474,373			449,577

Net assets			521,858			497,605

Capital and reserves
Called up share capital			100			100
Share premium			9,940			9,940
Profit and loss account			511,818			487,565

Shareholders' funds			521,858			497,605

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J N Flowers
Director
Approved by the board on 23 October 2026

3 Wise Monkeys Services Limited
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold property			15% on reducing balance
	Plant and machinery			25% on reducing balance
	Computer equipment			25% on reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2
	(including Directors)

3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Computer Equipment		Total
£			£		£		£
	Cost
	At 1 July 2025	52,396		26,861		44,685		123,942
	Additions	-		8,383		-		8,383
	At 30 June 2026	52,396		35,244		44,685		132,325

	Depreciation
	At 1 July 2025	21,576		18,875		35,463		75,914
	Charge for the year	4,623		1,997		2,306		8,926
	At 30 June 2026	26,199		20,872		37,769		84,840

	Net book value
	At 30 June 2026	26,197		14,372		6,916		47,485
	At 30 June 2025	30,820		7,986		9,222		48,028

4	Debtors					2026		2025
£							£

	Trade debtors					23,258		13,521
	Other debtors					108,560		-
						131,818		13,521

5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					2,497		12,500
	Trade creditors					14,465		43,727
	Taxation and social security costs					66,101		76,206
	Other creditors					232,412		250,250
						315,475		382,683

6	Related party transactions

	Transactions with related parties
	During the year the company entered into the following transactions with related parties:

						2026		2025
	Amounts due to related parties					£	£

	Owners holding a participating interest in the company					232,412		250,250

	The amounts owed to owners holding a participating interest in the company are amounts
	loaned to the company.The loan is interest free and repayable on demand.

6	Other information

	3 Wise Monkeys Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Tunfield Nursery
	Unit 3 Hog Lane
	Ashley Green
	Buckinghamshire
	HP5 3PY