1 December 2020 false No description of principal activity Taxfiler 2024.5 SC289563business:PrivateLimitedCompanyLtd2020-12-012021-11-30 SC2895632020-11-30 SC2895632020-12-012021-11-30 SC289563business:AuditExempt-NoAccountantsReport2020-12-012021-11-30 SC289563business:FilletedAccounts2020-12-012021-11-30 SC2895632021-11-30 SC289563business:Director12020-12-012021-11-30 SC289563business:Director22020-12-012021-11-30 SC289563business:RegisteredOffice2020-12-012021-11-30 SC2895632020-11-30 SC289563core:WithinOneYear2021-11-30 SC289563core:WithinOneYear2020-11-30 SC289563core:AfterOneYear2021-11-30 SC289563core:AfterOneYear2020-11-30 SC289563core:ShareCapitalcore:PreviouslyStatedAmount2021-11-30 SC289563core:ShareCapitalcore:PreviouslyStatedAmount2020-11-30 SC289563core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2021-11-30 SC289563core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2020-11-30 SC289563core:PreviouslyStatedAmount2021-11-30 SC289563core:PreviouslyStatedAmount2020-11-30 SC289563business:SmallEntities2020-12-012021-11-30 SC289563countries:Scotland2020-12-012021-11-30 SC289563core:LandBuildings2020-12-012021-11-30 SC289563core:PlantMachinery2020-12-012021-11-30 SC289563core:MotorVehicles2020-12-012021-11-30 SC289563core:IntangibleAssetsOtherThanGoodwill2020-11-30 SC289563core:IntangibleAssetsOtherThanGoodwill2020-12-012021-11-30 SC289563core:IntangibleAssetsOtherThanGoodwill2021-11-30 SC289563core:LandBuildings2020-11-30 SC289563core:PlantMachinery2020-11-30 SC289563core:MotorVehicles2020-11-30 SC289563core:LandBuildings2021-11-30 SC289563core:PlantMachinery2021-11-30 SC289563core:MotorVehicles2021-11-30 SC2895632019-12-012020-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC289563 (Scotland)
Cocoa Mountain Ltd Unaudited accounts for the year ended 30 November 2021
Cocoa Mountain Ltd Unaudited accounts Contents
Page
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Cocoa Mountain Ltd Company Information for the year ended 30 November 2021
Directors
James Findlay Paul Maden
Company Number
SC289563 (Scotland)
Registered Office
5 Islay Place Perth PH1 3FU United Kingdom
Accountants
Fraser + Accountants 3 Barossa Place Perth Perthshire PH1 5HG
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Cocoa Mountain Ltd Statement of financial position as at 30 November 2021
2021 
2020 
Notes
£ 
£ 
Fixed assets
Intangible assets
5,137 
4,967 
Tangible assets
305,205 
310,624 
Investments
100 
100 
310,442 
315,691 
Current assets
Inventories
28,987 
38,265 
Debtors
8,893 
17,787 
Cash at bank and in hand
223,152 
116,949 
261,032 
173,001 
Creditors: amounts falling due within one year
(315,098)
(347,197)
Net current liabilities
(54,066)
(174,196)
Total assets less current liabilities
256,376 
141,495 
Creditors: amounts falling due after more than one year
(171,135)
(120,689)
Provisions for liabilities
Deferred tax
(12,152)
(11,989)
Net assets
73,089 
8,817 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
72,989 
8,717 
Shareholders' funds
73,089 
8,817 
For the year ending 30 November 2021 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 19 August 2024 and were signed on its behalf by
James Findlay Director Company Registration No. SC289563
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Cocoa Mountain Ltd Notes to the Accounts for the year ended 30 November 2021
1
Statutory information
Cocoa Mountain Ltd is a private company, limited by shares, registered in Scotland, registration number SC289563. The registered office is 5 Islay Place, Perth, PH1 3FU, United Kingdom.
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:
Land & buildings
2% straight line
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 December 2020
8,087 
Additions
440 
At 30 November 2021
8,527 
Amortisation
At 1 December 2020
3,120 
Charge for the year
270 
At 30 November 2021
3,390 
Net book value
At 30 November 2021
5,137 
At 30 November 2020
4,967 
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Cocoa Mountain Ltd Notes to the Accounts for the year ended 30 November 2021
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2020
287,829 
173,778 
13,345 
474,952 
Additions
- 
16,912 
- 
16,912 
At 30 November 2021
287,829 
190,690 
13,345 
491,864 
Depreciation
At 1 December 2020
43,165 
108,964 
12,199 
164,328 
Charge for the year
5,758 
16,344 
229 
22,331 
At 30 November 2021
48,923 
125,308 
12,428 
186,659 
Net book value
At 30 November 2021
238,906 
65,382 
917 
305,205 
At 30 November 2020
244,664 
64,814 
1,146 
310,624 
6
Investments
Other investments 
£ 
Valuation at 1 December 2020
100 
Valuation at 30 November 2021
100 
7
Debtors
2021 
2020 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,893 
7,543 
Amounts due from group undertakings etc.
- 
6,240 
Accrued income and prepayments
- 
720 
Other debtors
- 
3,284 
8,893 
17,787 
8
Creditors: amounts falling due within one year
2021 
2020 
£ 
£ 
Bank loans and overdrafts
20,575 
56,590 
VAT
1,576 
21,565 
Obligations under finance leases and hire purchase contracts
9,558 
8,432 
Trade creditors
65,623 
76,517 
Taxes and social security
57,643 
28,145 
Other creditors
12,194 
3,040 
Loans from directors
18,103 
17,211 
Accruals
8,888 
8,888 
Deferred income
120,938 
126,809 
315,098 
347,197 
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Cocoa Mountain Ltd Notes to the Accounts for the year ended 30 November 2021
9
Creditors: amounts falling due after more than one year
2021 
2020 
£ 
£ 
Bank loans
144,425 
101,254 
Obligations under finance leases and hire purchase contracts
9,877 
19,435 
Amounts owed to group undertakings and other participating interests
16,833 
- 
171,135 
120,689 
10
Average number of employees
During the year the average number of employees was 0 (2020: 0).
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