Diesel Monkey Ltd - Filleted accounts

Registered number

09103621

Diesel Monkey Ltd

Filleted Accounts

30 June 2026

Diesel Monkey Ltd
Registered number:		09103621
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		4,297			4,151

Current assets
Stocks		3,500			2,250
Debtors	4	20,190			16,818
Cash at bank and in hand		17,766			20,800
		41,456			39,868

Creditors: amounts falling due within one year	5	(44,831)			(38,545)

Net current (liabilities)/assets			(3,375)			1,323

Total assets less current liabilities			922			5,474


Provisions for liabilities			(816)			(788)


Net assets			106			4,686

Capital and reserves
Called up share capital			100			100
Profit and loss account			6			4,586

Shareholder's funds			106			4,686

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 member has 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.




Mr A J Bowers
Director
Approved by the board on 27 October 2026

Diesel Monkey Ltd
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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			15% and 25% straight line
	Motor vehicles			25% straight line

	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. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company, including the director					1		1


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 July 2025			10,985		21,265		32,250
	Additions			250		-		250
	At 30 June 2026			11,235		21,265		32,500

	Depreciation
	At 1 July 2025			10,834		17,265		28,099
	Charge for the year			104		-		104
	At 30 June 2026			10,938		17,265		28,203

	Net book value
	At 30 June 2026			297		4,000		4,297
	At 30 June 2025			151		4,000		4,151


4	Debtors					2026		2025
£							£

	Trade debtors					17,583		16,118
	Other debtors					2,607		700
						20,190		16,818


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

	Trade creditors					3,255		3,028
	Taxation and social security costs					40,601		34,548
	Other creditors					975		969
						44,831		38,545


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr A J Bowers
	Directors loan	-		1,907		-		1,907

		-		1,907		-		1,907


7	Other information

	Diesel Monkey Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	8 Blue Barns Business Park
	Old Ipswich Road, Ardleigh
	Colchester
	Essex
	CO7 7FX