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Registered Number: 14284841


 

 

 

MOUNTAIN DAWN LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Director T A Berg
Registered Number 14284841
Registered Office Unit 9 Hexham Enterprise Hub
Burn Lane
Hexham
Northumberland
NE46 3HN
Accountants Cocke Vellacott & Hill
Unit 28 City Business Centre
Lower Road
London
SE16 2XB
1
Director's report and financial statements
The director presents report and unaudited accounts for the year ended 31 August 2024.
Principal activities
The principal activity of the company during the financial year was the provision of legal services.
Audit exemption
Mountain Dawn Ltd has taken advantage of the exemption under Section 477 of the Companies Act 2006 and these financial statements are therefore unaudited.
Director
The director who served the company throughout the year was as follows:
T A Berg
Statement of director's responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions
Small company regime
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime with Part 15 of the Companies Act 2006.

On behalf of the board.


----------------------------------
T A Berg
Director

Date approved: 14 February 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 524    627 
524    627 
Current assets      
Debtors 4 1,434    1,131 
Cash at bank and in hand 18,078    6,052 
19,512    7,183 
Creditors: amount falling due within one year 5 (6,699)   (7,246)
Net current assets 12,813    (63)
 
Total assets less current liabilities 13,337    564 
Net assets 13,337    564 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 13,335    562 
Shareholders' funds 13,337    564 
 


The notes on page 9-10 form part of these financial statements
For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 14 February 2025 and were signed by:


-------------------------------
T A Berg
Director
3
  Equity share capital   Retained Earnings   Total
£ £ £
Profit for the year 3,562  3,562 
Total comprehensive income for the year 3,562  3,562 
Dividends (3,000) (3,000)
Shares issued 2 
Total investments by and distributions to owners 2  (3,000) (2,998)
At 31 August 2023 2  562  564 
At 01 September 2023 2  562  564 
Profit for the year 12,773  12,773 
Total comprehensive income for the year 12,773  12,773 
Total investments by and distributions to owners
At 31 August 2024 2  13,335  13,337 
4
General Information
Mountain Dawn Ltd is a private company, limited by shares, registered in , registration number 14284841, registration address Unit 9 Hexham Enterprise Hub, Burn Lane, Hexham, Northumberland, NE46 3HN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statement are prepared for the first time for the year end 31 August 2023.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax.
Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past years and it is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profits. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 September 2023 941    941 
Additions 316    316 
Disposals  
At 31 August 2024 1,257    1,257 
Depreciation
At 01 September 2023 314    314 
Charge for year 419    419 
On disposals  
At 31 August 2024 733    733 
Net book values
Closing balance as at 31 August 2024 524    524 
Opening balance as at 01 September 2023 627    627 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors   131 
Other Debtors 1,258    1,000 
PAYE & Social Security 45   
1,303    1,131 

4.

Debtors: amounts falling due after one year

2024
£
  2023
£
Trade Debtors 131   
131   

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors (4,223)   774 
Corporation Tax 495    646 
Accrued Expenses 4,741    4,742 
Other Creditors 37   
Directors' Current Accounts 1,009    429 
VAT 4,640    655 
6,699    7,246 

5