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REGISTERED NUMBER: 04878256















Financial Statements for the Year Ended 30 June 2024

for

Mountain Retreats Limited

Mountain Retreats Limited (Registered number: 04878256)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Mountain Retreats Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: Captain R J Barker





SECRETARY: Mrs V Barker





REGISTERED OFFICE: 12 Magdalen Road
Exeter
Devon
EX2 4SY





REGISTERED NUMBER: 04878256





ACCOUNTANTS: Accounting & Taxation Centre BTD
Suite 38 & 39 Venture West
Greenham Business Park
Newbury
Berkshire
RG19 6HX

Mountain Retreats Limited (Registered number: 04878256)

Abridged Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 - 834
- 834

CURRENT ASSETS
Debtors - 5,495
Cash at bank 166 5,175
166 10,670
CREDITORS
Amounts falling due within one year 38,027 40,701
NET CURRENT LIABILITIES (37,861 ) (30,031 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(37,861

)

(29,197

)

CREDITORS
Amounts falling due after more than one
year

5,333

9,333
NET LIABILITIES (43,194 ) (38,530 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (43,294 ) (38,630 )
SHAREHOLDERS' FUNDS (43,194 ) (38,530 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Mountain Retreats Limited (Registered number: 04878256)

Abridged Balance Sheet - continued
30 June 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 30 June 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 March 2025 and were signed by:





Captain R J Barker - Director


Mountain Retreats Limited (Registered number: 04878256)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Mountain Retreats Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
The turnover and profit before taxation are attributable to one principal activity of the company. The company has a trading branch in France and 80% (2016 -80%) of the total turnover (less associated expenses) is disclosed in France to the French tax authorities.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

Mountain Retreats Limited (Registered number: 04878256)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2023
and 30 June 2024 2,250
AMORTISATION
At 1 July 2023
and 30 June 2024 2,250
NET BOOK VALUE

At 30 June 2024 -
At 30 June 2023 -

5. PROPERTY, PLANT AND EQUIPMENT
Totals
£   
COST
At 1 July 2023 55,565
Disposals (55,565 )
At 30 June 2024 -
DEPRECIATION
At 1 July 2023 54,731
Eliminated on disposal (54,731 )
At 30 June 2024 -
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 834