Registration number: 13120018

Mount Green Holdings Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Mount Green Holdings Limited

(Registration number: 13120018)
Balance Sheet as at 31 December 2024

	Note	31 December 2024 £	31 December 2023 £
Fixed assets
Tangible assets	4	645,325	649,625
Investments	5	1,194	1,194
		646,519	650,819
Current assets
Cash at bank and in hand		14,580	-
Creditors: Amounts falling due within one year	6	(91,103)	(650,103)
Net current liabilities		(76,523)	(650,103)
Net assets		569,996	716
Capital and reserves
Called up share capital		1,091	1,091
Retained earnings		568,905	(375)
Shareholders' funds		569,996	716

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 September 2025 and signed on its behalf by:
 

......................................... Mr S Taylor Director

......................................... Mrs L Taylor Director

Mount Green Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Mount Green House, The Sidings
New Line Industrial Estate
Bacup
Lancashire
OL13 9RW

These financial statements were authorised for issue by the Board on 18 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Mount Green Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 January 2024	650,000	650,000
At 31 December 2024	650,000	650,000
Depreciation
At 1 January 2024	375	375
Charge for the year	4,300	4,300
At 31 December 2024	4,675	4,675
Carrying amount
At 31 December 2024	645,325	645,325
At 31 December 2023	649,625	649,625

Included within the net book value of land and buildings above is £645,325 (2023 - £649,625) in respect of freehold land and buildings.
 

Mount Green Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

5	Investments

	31 December 2024 £	31 December 2023 £
Investments in subsidiaries	1,194	1,194