Graceful Monkey Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09211736

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,408		1,577
Tangible Assets	5		44,579		44,952

			45,987		46,529
CURRENT ASSETS
Debtors	6	30,499		74,026
Cash at bank and in hand		34,286		39,792

		64,785		113,818
Creditors: Amounts Falling Due Within One Year	7	(70,087 )		(108,709 )

NET CURRENT ASSETS (LIABILITIES)			(5,302 )		5,109

TOTAL ASSETS LESS CURRENT LIABILITIES			40,685		51,638

Creditors: Amounts Falling Due After More Than One Year	8		(5,833 )		(14,521 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(11,145 )		(11,238 )

NET ASSETS			23,707		25,879

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			23,706		25,878

SHAREHOLDERS' FUNDS			23,707		25,879

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Graceful Monkey Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kyle Grace

Director

28/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Graceful Monkey Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09211736 . The registered office is 57 Browning Road, London, E11 3AR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Trademarks. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Computer Equipment	25% reducing balance

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Graceful Monkey Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 5)

4. Intangible Assets

	Other
	£
Cost
As at 1 November 2024	1,577
Additions	113

As at 31 October 2025	1,690

Amortisation
As at 1 November 2024	-
Provided during the period	282

As at 31 October 2025	282

Net Book Value
As at 31 October 2025	1,408

As at 1 November 2024	1,577

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	9,554	108,391	117,945
Additions	-	10,969	10,969

As at 31 October 2025	9,554	119,360	128,914

Depreciation
As at 1 November 2024	7,335	65,658	72,993
Provided during the period	555	10,787	11,342

As at 31 October 2025	7,890	76,445	84,335

Net Book Value
As at 31 October 2025	1,664	42,915	44,579

As at 1 November 2024	2,219	42,733	44,952

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Graceful Monkey Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	20,095	66,955
Prepayments and accrued income	9,704	6,371
Other debtors	700	700

	30,499	74,026

7. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	6,985	23,371
Bank loans and overdrafts	24,068	34,760
Corporation tax	9,477	4,916
Other taxes and social security	4,291	3,935
VAT	14,901	21,962
Other creditors	9,320	9,196
Director's loan account	1,045	10,569

	70,087	108,709

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024 as restated
	£	£
Bank loans	5,833	14,521

9. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	1	1

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