2023-02-012024-01-312024-01-31falseNI635406Montgomery Ash Ltd2024-08-2843999iso4217:GBPxbrli:pureNI6354062023-02-01NI6354062024-01-31NI6354062023-02-012024-01-31NI6354062022-02-01NI6354062023-01-31NI6354062022-02-012023-01-31NI635406bus:SmallEntities2023-02-012024-01-31NI635406bus:AuditExempt-NoAccountantsReport2023-02-012024-01-31NI635406bus:FullAccounts2023-02-012024-01-31NI635406bus:PrivateLimitedCompanyLtd2023-02-012024-01-31NI635406core:WithinOneYear2024-01-31NI635406core:AfterOneYear2024-01-31NI635406core:WithinOneYear2023-01-31NI635406core:AfterOneYear2023-01-31NI635406core:ShareCapital2024-01-31NI635406core:SharePremium2024-01-31NI635406core:RevaluationReserve2024-01-31NI635406core:OtherReservesSubtotal2024-01-31NI635406core:RetainedEarningsAccumulatedLosses2024-01-31NI635406core:ShareCapital2023-01-31NI635406core:SharePremium2023-01-31NI635406core:RevaluationReserve2023-01-31NI635406core:OtherReservesSubtotal2023-01-31NI635406core:RetainedEarningsAccumulatedLosses2023-01-31NI635406core:LandBuildings2024-01-31NI635406core:PlantMachinery2024-01-31NI635406core:Vehicles2024-01-31NI635406core:FurnitureFittings2024-01-31NI635406core:OfficeEquipment2024-01-31NI635406core:NetGoodwill2024-01-31NI635406core:IntangibleAssetsOtherThanGoodwill2024-01-31NI635406core:ListedExchangeTraded2024-01-31NI635406core:UnlistedNon-exchangeTraded2024-01-31NI635406core:LandBuildings2023-01-31NI635406core:PlantMachinery2023-01-31NI635406core:Vehicles2023-01-31NI635406core:FurnitureFittings2023-01-31NI635406core:OfficeEquipment2023-01-31NI635406core:NetGoodwill2023-01-31NI635406core:IntangibleAssetsOtherThanGoodwill2023-01-31NI635406core:ListedExchangeTraded2023-01-31NI635406core:UnlistedNon-exchangeTraded2023-01-31NI635406core:LandBuildings2023-02-012024-01-31NI635406core:PlantMachinery2023-02-012024-01-31NI635406core:Vehicles2023-02-012024-01-31NI635406core:FurnitureFittings2023-02-012024-01-31NI635406core:OfficeEquipment2023-02-012024-01-31NI635406core:NetGoodwill2023-02-012024-01-31NI635406core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-31NI635406core:ListedExchangeTraded2023-02-012024-01-31NI635406core:UnlistedNon-exchangeTraded2023-02-012024-01-31NI635406core:MoreThanFiveYears2023-02-012024-01-31NI635406core:Non-currentFinancialInstruments2024-01-31NI635406core:Non-currentFinancialInstruments2023-01-31NI635406dpl:CostSales2023-02-012024-01-31NI635406dpl:DistributionCosts2023-02-012024-01-31NI635406core:LandBuildings2023-02-012024-01-31NI635406core:PlantMachinery2023-02-012024-01-31NI635406core:Vehicles2023-02-012024-01-31NI635406core:FurnitureFittings2023-02-012024-01-31NI635406core:OfficeEquipment2023-02-012024-01-31NI635406dpl:AdministrativeExpenses2023-02-012024-01-31NI635406core:NetGoodwill2023-02-012024-01-31NI635406core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-31NI635406dpl:GroupUndertakings2023-02-012024-01-31NI635406dpl:ParticipatingInterests2023-02-012024-01-31NI635406dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-31NI635406core:ListedExchangeTraded2023-02-012024-01-31NI635406dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-31NI635406core:UnlistedNon-exchangeTraded2023-02-012024-01-31NI635406dpl:CostSales2022-02-012023-01-31NI635406dpl:DistributionCosts2022-02-012023-01-31NI635406core:LandBuildings2022-02-012023-01-31NI635406core:PlantMachinery2022-02-012023-01-31NI635406core:Vehicles2022-02-012023-01-31NI635406core:FurnitureFittings2022-02-012023-01-31NI635406core:OfficeEquipment2022-02-012023-01-31NI635406dpl:AdministrativeExpenses2022-02-012023-01-31NI635406core:NetGoodwill2022-02-012023-01-31NI635406core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-31NI635406dpl:GroupUndertakings2022-02-012023-01-31NI635406dpl:ParticipatingInterests2022-02-012023-01-31NI635406dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-31NI635406core:ListedExchangeTraded2022-02-012023-01-31NI635406dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-31NI635406core:UnlistedNon-exchangeTraded2022-02-012023-01-31NI635406core:NetGoodwill2024-01-31NI635406core:IntangibleAssetsOtherThanGoodwill2024-01-31NI635406core:LandBuildings2024-01-31NI635406core:PlantMachinery2024-01-31NI635406core:Vehicles2024-01-31NI635406core:FurnitureFittings2024-01-31NI635406core:OfficeEquipment2024-01-31NI635406core:AfterOneYear2024-01-31NI635406core:WithinOneYear2024-01-31NI635406core:ListedExchangeTraded2024-01-31NI635406core:UnlistedNon-exchangeTraded2024-01-31NI635406core:ShareCapital2024-01-31NI635406core:SharePremium2024-01-31NI635406core:RevaluationReserve2024-01-31NI635406core:OtherReservesSubtotal2024-01-31NI635406core:RetainedEarningsAccumulatedLosses2024-01-31NI635406core:NetGoodwill2023-01-31NI635406core:IntangibleAssetsOtherThanGoodwill2023-01-31NI635406core:LandBuildings2023-01-31NI635406core:PlantMachinery2023-01-31NI635406core:Vehicles2023-01-31NI635406core:FurnitureFittings2023-01-31NI635406core:OfficeEquipment2023-01-31NI635406core:AfterOneYear2023-01-31NI635406core:WithinOneYear2023-01-31NI635406core:ListedExchangeTraded2023-01-31NI635406core:UnlistedNon-exchangeTraded2023-01-31NI635406core:ShareCapital2023-01-31NI635406core:SharePremium2023-01-31NI635406core:RevaluationReserve2023-01-31NI635406core:OtherReservesSubtotal2023-01-31NI635406core:RetainedEarningsAccumulatedLosses2023-01-31NI635406core:NetGoodwill2022-02-01NI635406core:IntangibleAssetsOtherThanGoodwill2022-02-01NI635406core:LandBuildings2022-02-01NI635406core:PlantMachinery2022-02-01NI635406core:Vehicles2022-02-01NI635406core:FurnitureFittings2022-02-01NI635406core:OfficeEquipment2022-02-01NI635406core:AfterOneYear2022-02-01NI635406core:WithinOneYear2022-02-01NI635406core:ListedExchangeTraded2022-02-01NI635406core:UnlistedNon-exchangeTraded2022-02-01NI635406core:ShareCapital2022-02-01NI635406core:SharePremium2022-02-01NI635406core:RevaluationReserve2022-02-01NI635406core:OtherReservesSubtotal2022-02-01NI635406core:RetainedEarningsAccumulatedLosses2022-02-01NI635406core:AfterOneYear2023-02-012024-01-31NI635406core:WithinOneYear2023-02-012024-01-31NI635406core:Non-currentFinancialInstrumentscore:CostValuation2023-02-012024-01-31NI635406core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-012024-01-31NI635406core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-012024-01-31NI635406core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-012024-01-31NI635406core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-012024-01-31NI635406core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-012024-01-31NI635406core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-012024-01-31NI635406core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-31NI635406core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-31NI635406core:Non-currentFinancialInstrumentscore:CostValuation2024-01-31NI635406core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-31NI635406core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-31NI635406core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-31NI635406core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-31NI635406core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-31NI635406core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-31NI635406core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-31NI635406core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-31NI635406core:Non-currentFinancialInstrumentscore:CostValuation2023-01-31NI635406core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-31NI635406core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-31NI635406core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-31NI635406core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-31NI635406core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-31NI635406core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-31NI635406core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-31NI635406core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-31NI635406bus:Director12023-02-012024-01-31NI635406bus:Director22023-02-012024-01-31

Montgomery Ash Ltd

Registered Number
NI635406
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 January 2024

Montgomery Ash Ltd
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

Bruton, Stephen
Frecnh, Ashley

Company Secretary

Lamont, Andrew

Registered Address

32 Montgomery Road
Belfast
BT6 9HL

Registered Number

NI635406 (Northern Ireland)
Montgomery Ash Ltd
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors38,3187,704
Cash at bank and on hand2,4415,081
10,75912,785
Creditors amounts falling due within one year4(15,766)(15,673)
Net current assets (liabilities)(5,007)(2,888)
Total assets less current liabilities(5,007)(2,888)
Net assets(5,007)(2,888)
Capital and reserves
Called up share capital11
Profit and loss account(5,008)(2,889)
Shareholders' funds(5,007)(2,888)
The financial statements were approved and authorised for issue by the Board of Directors on 28 August 2024, and are signed on its behalf by:
Frecnh, Ashley
Director
Registered Company No. NI635406
Montgomery Ash Ltd
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2.Average number of employees

20242023
Average number of employees during the year33
3.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables8,3187,704
Total8,3187,704
4.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties9,3547,704
Other creditors1,5553,699
Accrued liabilities and deferred income4,8574,270
Total15,76615,673