1 December 2021 false No description of principal activity Taxfiler 2024.5 SC600791business:PrivateLimitedCompanyLtd2021-12-012022-11-30 SC6007912021-11-30 SC6007912021-12-012022-11-30 SC600791business:AuditExempt-NoAccountantsReport2021-12-012022-11-30 SC600791business:FilletedAccounts2021-12-012022-11-30 SC6007912022-11-30 SC600791business:Director12021-12-012022-11-30 SC600791business:Director22021-12-012022-11-30 SC600791business:RegisteredOffice2021-12-012022-11-30 SC6007912021-11-30 SC600791core:WithinOneYear2022-11-30 SC600791core:WithinOneYear2021-11-30 SC600791core:AfterOneYear2022-11-30 SC600791core:AfterOneYear2021-11-30 SC600791core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 SC600791core:ShareCapitalcore:PreviouslyStatedAmount2021-11-30 SC600791core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 SC600791core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2021-11-30 SC600791core:PreviouslyStatedAmount2022-11-30 SC600791core:PreviouslyStatedAmount2021-11-30 SC600791business:SmallEntities2021-12-012022-11-30 SC600791countries:Scotland2021-12-012022-11-30 SC600791core:PlantMachinery2021-12-012022-11-30 SC600791core:PlantMachinery2021-11-30 SC600791core:PlantMachinery2022-11-30 SC6007912020-07-012021-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC600791 (Scotland)
Cocoa Mountain International Limited Unaudited accounts for the year ended 30 November 2022
Cocoa Mountain International Limited Unaudited accounts Contents
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Cocoa Mountain International Limited Company Information for the year ended 30 November 2022
Directors
James Findlay Paul Maden
Company Number
SC600791 (Scotland)
Registered Office
Unit 5 Islay Place Perth PH1 3FU
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Cocoa Mountain International Limited Statement of financial position as at 30 November 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,146 
6,217 
Current assets
Debtors
29,204 
21,699 
Cash at bank and in hand
5,456 
16,585 
34,660 
38,284 
Creditors: amounts falling due within one year
(4,976)
1,400 
Net current assets
29,684 
39,684 
Total assets less current liabilities
33,830 
45,901 
Creditors: amounts falling due after more than one year
(30,000)
(40,000)
Net assets
3,830 
5,901 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
3,730 
5,801 
Shareholders' funds
3,830 
5,901 
For the year ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2024 and were signed on its behalf by
James Findlay Director Company Registration No. SC600791
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Cocoa Mountain International Limited Notes to the Accounts for the year ended 30 November 2022
1
Statutory information
Cocoa Mountain International Limited is a private company, limited by shares, registered in Scotland, registration number SC600791. The registered office is Unit 5 Islay Place, Perth , PH1 3FU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% - straight-line
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2021
10,359 
At 30 November 2022
10,359 
Depreciation
At 1 December 2021
4,142 
Charge for the year
2,071 
At 30 November 2022
6,213 
Net book value
At 30 November 2022
4,146 
At 30 November 2021
6,217 
5
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
24,238 
16,733 
Other debtors
4,966 
4,966 
29,204 
21,699 
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Cocoa Mountain International Limited Notes to the Accounts for the year ended 30 November 2022
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Bank loans and overdrafts
5,000 
5,000 
Trade creditors
(1,974)
(7,750)
Accruals
1,950 
1,350 
4,976 
(1,400)
7
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
30,000 
40,000 
8
Average number of employees
During the year the average number of employees was 0 (2021: 0).
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