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Company Registration No. SC600791 (Scotland)
Cocoa Mountain International Limited Unaudited accounts for the year ended 30 November 2023
Cocoa Mountain International Limited Unaudited accounts Contents
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Cocoa Mountain International Limited Company Information for the year ended 30 November 2023
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 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,075 
4,146 
Current assets
Debtors
55,677 
29,204 
Cash at bank and in hand
2,387 
5,456 
58,064 
34,660 
Creditors: amounts falling due within one year
(38,380)
(4,976)
Net current assets
19,684 
29,684 
Total assets less current liabilities
21,759 
33,830 
Creditors: amounts falling due after more than one year
(20,000)
(30,000)
Net assets
1,759 
3,830 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,659 
3,730 
Shareholders' funds
1,759 
3,830 
For the year ending 30 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. SC600791
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Cocoa Mountain International Limited Notes to the Accounts for the year ended 30 November 2023
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 2022
10,359 
At 30 November 2023
10,359 
Depreciation
At 1 December 2022
6,213 
Charge for the year
2,071 
At 30 November 2023
8,284 
Net book value
At 30 November 2023
2,075 
At 30 November 2022
4,146 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
43,433 
24,238 
Other debtors
12,244 
4,966 
55,677 
29,204 
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Cocoa Mountain International Limited Notes to the Accounts for the year ended 30 November 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
5,000 
5,000 
Trade creditors
30,950 
(1,974)
Accruals
2,430 
1,950 
38,380 
4,976 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
20,000 
30,000 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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