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REGISTERED NUMBER: SC182910 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Mountwest 151 Limited

Mountwest 151 Limited (Registered number: SC182910)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Mountwest 151 Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: Mr C J Duffton





REGISTERED OFFICE: 63 Ashwood Road
Bridge Of Don
Aberdeen
AB22 8QX





REGISTERED NUMBER: SC182910 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

Mountwest 151 Limited (Registered number: SC182910)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 64 80

CURRENT ASSETS
Debtors 5 43,623 105,089
Cash at bank 59,652 49,052
103,275 154,141
CREDITORS
Amounts falling due within one year 6 3,044 10,062
NET CURRENT ASSETS 100,231 144,079
TOTAL ASSETS LESS CURRENT
LIABILITIES

100,295

144,159

PROVISIONS FOR LIABILITIES 24 15
NET ASSETS 100,271 144,144

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 100,269 144,142
100,271 144,144

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Mountwest 151 Limited (Registered number: SC182910)

Balance Sheet - continued
31 March 2025


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 May 2025 and were signed by:





Mr C J Duffton - Director


Mountwest 151 Limited (Registered number: SC182910)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Mountwest 151 Limited is a private company, limited by shares , registered in Scotland. 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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

Mountwest 151 Limited (Registered number: SC182910)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 1,559 439 1,998
DEPRECIATION
At 1 April 2024 1,479 439 1,918
Charge for year 16 - 16
At 31 March 2025 1,495 439 1,934
NET BOOK VALUE
At 31 March 2025 64 - 64
At 31 March 2024 80 - 80

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors - 12,823
Other debtors 43,623 92,266
43,623 105,089

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Taxation and social security 1,574 8,512
Other creditors 1,470 1,550
3,044 10,062

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
Mr C J Duffton
Balance outstanding at start of year 62,757 91,216
Amounts advanced 1,401 34,041
Amounts repaid (41,248 ) (62,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 22,910 62,757

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr C J Duffton.