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Registered number: SC550820 SALTIRE MOUNTAIN LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
SALTIRE MOUNTAIN LIMITED COMPANY INFORMATION
Directors | Mr D A Hope
| Mr I D Hope
| Mrs S J Hope
| Ms C M Hope
| Mr H D A Hope
Registered number | SC550820
Registered office | 14 City Quay
| Dundee
| DD1 3JA
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
SALTIRE MOUNTAIN LIMITED REGISTERED NUMBER: SC550820 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 241,895 |  | 242,142
|  |  | 241,895 |  | 242,142
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 8,400 |  | 10,212 |
Cash at bank and in hand |  | 4,751 |  | 6,735 |
|  | 13,151 |  | 16,947 |
Creditors: amounts falling due within one year | 6 | (190,932) |  | (184,829) |
Net current liabilities |  |  | (177,781) |  | (167,882)
Total assets less current liabilities |  |  | 64,114 |  | 74,260
Creditors: amounts falling due after more than one year | 7 |  | (15,248) |  | (14,449)
Net assets |  |  | 48,866 |  | 59,811
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 48,766 |  | 59,711
|  |  | 48,866 |  | 59,811
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SALTIRE MOUNTAIN LIMITED REGISTERED NUMBER: SC550820 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2024 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 May 2025.
Mr D A Hope
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
SALTIRE MOUNTAIN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Saltire Mountain Limited is a private company, limited by shares, incorporated in Scotland with registration number SC550820. The registered office is 14 City Quay, Dundee, DD1 3JA. The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 3
SALTIRE MOUNTAIN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - |  | Not depreciated
|  |  |  | Fixtures and fittings | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2023 - 5).
4. | Tangible fixed assets
|  | Freehold property | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2024 | 241,154 | 1,756 | 242,910
| At 31 December 2024 | 241,154 | 1,756 | 242,910
| Depreciation |  |  |
| At 1 January 2024 | - | 768 | 768
| Charge for the year on owned assets | - | 247 | 247
| At 31 December 2024 | - | 1,015 | 1,015
| Net book value |  |  |
| At 31 December 2024 | 241,154 | 741 | 241,895
Page 4
SALTIRE MOUNTAIN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 8,400 | 8,212
| Amounts owed by associates | - | 2,000
|  | 8,400 | 10,212
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 5,000 | 10,500
| Trade creditors | 7,722 | 7,585
| Other taxation and social security | 1,460 | 7,112
| Other creditors | 175,000 | 158,166
| Accruals and deferred income | 1,750 | 1,466
|  | 190,932 | 184,829
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank loans | 15,248 | 14,449
|  | 15,248 | 14,449
8. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2023 - 100) Ordinary shares of £1.00 each | 100 | 100
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