1 December 2022 false No description of principal activity Taxfiler 2024.5 SC289563business:PrivateLimitedCompanyLtd2022-12-012023-11-29 SC2895632022-11-30 SC2895632022-12-012023-11-29 SC289563business:AuditExempt-NoAccountantsReport2022-12-012023-11-29 SC289563business:FilletedAccounts2022-12-012023-11-29 SC2895632023-11-29 SC289563business:Director12022-12-012023-11-29 SC289563business:Director22022-12-012023-11-29 SC289563business:RegisteredOffice2022-12-012023-11-29 SC2895632022-11-30 SC289563core:WithinOneYear2023-11-29 SC289563core:WithinOneYear2022-11-30 SC289563core:AfterOneYear2023-11-29 SC289563core:AfterOneYear2022-11-30 SC289563core:ShareCapitalcore:PreviouslyStatedAmount2023-11-29 SC289563core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 SC289563core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-29 SC289563core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 SC289563core:PreviouslyStatedAmount2023-11-29 SC289563core:PreviouslyStatedAmount2022-11-30 SC289563business:SmallEntities2022-12-012023-11-29 SC289563countries:Scotland2022-12-012023-11-29 SC289563core:LandBuildings2022-12-012023-11-29 SC289563core:PlantMachinery2022-12-012023-11-29 SC289563core:MotorVehicles2022-12-012023-11-29 SC289563core:IntangibleAssetsOtherThanGoodwill2022-11-30 SC289563core:IntangibleAssetsOtherThanGoodwill2023-11-29 SC289563core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-29 SC289563core:LandBuildings2022-11-30 SC289563core:PlantMachinery2022-11-30 SC289563core:MotorVehicles2022-11-30 SC289563core:LandBuildings2023-11-29 SC289563core:PlantMachinery2023-11-29 SC289563core:MotorVehicles2023-11-29 SC289563business:Director112022-12-012023-11-29 SC289563business:Director112022-11-30 SC289563business:Director112023-11-29 SC289563business:Director222022-12-012023-11-29 SC289563business:Director222022-11-30 SC289563business:Director222023-11-29 SC2895632021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC289563 (Scotland)
Cocoa Mountain Ltd Unaudited accounts for the period from 1 December 2022 to 29 November 2023
Cocoa Mountain Ltd Unaudited accounts Contents
Page
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Cocoa Mountain Ltd Company Information for the period from 1 December 2022 to 29 November 2023
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 29 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
4,639 
4,882 
Tangible assets
288,347 
309,344 
Investments
100 
100 
293,086 
314,326 
Current assets
Inventories
30,265 
38,005 
Debtors
35,498 
1,005 
Cash at bank and in hand
63,547 
164,732 
129,310 
203,742 
Creditors: amounts falling due within one year
(302,404)
(374,013)
Net current liabilities
(173,094)
(170,271)
Total assets less current liabilities
119,992 
144,055 
Creditors: amounts falling due after more than one year
(108,662)
(130,920)
Provisions for liabilities
Deferred tax
(11,137)
(12,152)
Net assets
193 
983 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
93 
883 
Shareholders' funds
193 
983 
For the period ending 29 November 2023 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 29 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 period from 1 December 2022 to 29 November 2023
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 period, 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 2022
8,527 
At 29 November 2023
8,527 
Amortisation
At 1 December 2022
3,645 
Charge for the period
243 
At 29 November 2023
3,888 
Net book value
At 29 November 2023
4,639 
At 30 November 2022
4,882 
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Cocoa Mountain Ltd Notes to the Accounts for the period from 1 December 2022 to 29 November 2023
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
287,829 
219,637 
13,345 
520,811 
At 29 November 2023
287,829 
219,637 
13,345 
520,811 
Depreciation
At 1 December 2022
54,681 
144,175 
12,611 
211,467 
Charge for the period
5,758 
15,092 
147 
20,997 
At 29 November 2023
60,439 
159,267 
12,758 
232,464 
Net book value
At 29 November 2023
227,390 
60,370 
587 
288,347 
At 30 November 2022
233,148 
75,462 
734 
309,344 
6
Investments
Other investments 
£ 
Valuation at 1 December 2022
100 
Valuation at 29 November 2023
100 
7
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,137 
1,005 
Other debtors
34,361 
- 
35,498 
1,005 
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
41,353 
37,843 
VAT
17,638 
3,028 
Obligations under finance leases and hire purchase contracts
- 
9,878 
Trade creditors
106,619 
93,424 
Taxes and social security
80,366 
86,853 
Other creditors
29,247 
61,361 
Loans from directors
(96,069)
(41,940)
Accruals
14,000 
8,500 
Deferred income
109,250 
115,066 
302,404 
374,013 
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Cocoa Mountain Ltd Notes to the Accounts for the period from 1 December 2022 to 29 November 2023
9
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
65,229 
106,582 
Amounts owed to group undertakings and other participating interests
43,433 
24,338 
108,662 
130,920 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
James Findlay
Directors current account
- 
59,664 
- 
59,664 
Paul Maden
Directors current account
- 
36,405 
- 
36,405 
- 
96,069 
- 
96,069 
Balances on directors current accounts.
11
Average number of employees
During the period the average number of employees was 0 (2022: 0).
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