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Registered Number: 01565162
England and Wales

 

 

 

MONTREUX DEVELOPMENTS LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024

MONTREUX DEVELOPMENTS LIMITED
Contents Page
For the year ended 30 September 2024
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 176,923    179,179 
176,923    179,179 
Current assets      
Stocks 1,000    1,000 
Cash at bank and in hand 4,374    23 
5,374    1,023 
Creditors: amount falling due within one year (18,766)   (15,017)
Net current assets (13,392)   (13,994)
 
Total assets less current liabilities 163,531    165,185 
Net assets 163,531    165,185 
 

Capital and reserves 		     
Called up share capital 4 20,000    20,000 
Revaluation Reserves 95,000    95,000 
Profit and loss account 48,531    50,186 
Shareholders' funds 163,531    165,186 
 


For the year ended 30 September 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 17 September 2025 and were signed by:


-------------------------------
Peter Andrew FAST
Director
1
General Information
MONTREUX DEVELOPMENTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 01565162, registration address Church Farm, Braydon, Swindon, Wiltshire, SN5 0AQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
The previously submitted accounts for the year ended 2023 have been found to be defective due to miss classifications of assets, liabilities and charges. These accounts include the revisions to the comparative year to 30th September 2023 which now show the correct figures and are re-stated.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
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:
Land and Buildings 0 Straight Line
Plant and Machinery 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 15% Reducing Balance
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2023 166,056    40,120    9,125    8,579    223,880 
Additions -    -    -    -    - 
Disposals -    -    -    -    - 
At 30 September 2024 166,056    40,120    9,125    8,579    223,880 
Depreciation
At 01 October 2023 -    30,378    6,238    8,085    44,701 
Charge for year -    1,461    721    74    2,256 
On disposals -    -    -    -    - 
At 30 September 2024 -    31,839    6,959    8,159    46,957 
Net book values
Closing balance as at 30 September 2024 166,056    8,281    2,166    420    176,923 
Opening balance as at 01 October 2023 166,056    9,742    2,887    494    179,179 


4.

Share Capital

Allotted, called up and fully paid
2024
£		   2023
£
20,000 Class A shares of £1.00 each 20,000    20,000 
20,000    20,000 

2