IRIS Accounts Production v25.4.0.155 00785816 Board of Directors 1.1.24 30.12.24 30.12.24 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00785816 2023-12-31 00785816 2024-12-30 00785816 2024-01-01 2024-12-30 00785816 2022-12-31 00785816 2023-01-01 2023-12-31 00785816 2023-12-31 00785816 ns15:EnglandWales 2024-01-01 2024-12-30 00785816 ns14:PoundSterling 2024-01-01 2024-12-30 00785816 ns10:Director1 2024-01-01 2024-12-30 00785816 ns10:PrivateLimitedCompanyLtd 2024-01-01 2024-12-30 00785816 ns10:SmallEntities 2024-01-01 2024-12-30 00785816 ns10:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-30 00785816 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-30 00785816 ns10:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-30 00785816 ns10:FullAccounts 2024-01-01 2024-12-30 00785816 1 2024-01-01 2024-12-30 00785816 ns10:OrdinaryShareClass1 2024-01-01 2024-12-30 00785816 ns10:Director3 2024-01-01 2024-12-30 00785816 ns10:CompanySecretary1 2024-01-01 2024-12-30 00785816 ns10:RegisteredOffice 2024-01-01 2024-12-30 00785816 ns5:CurrentFinancialInstruments 2024-12-30 00785816 ns5:CurrentFinancialInstruments 2023-12-31 00785816 ns5:ShareCapital 2024-12-30 00785816 ns5:ShareCapital 2023-12-31 00785816 ns5:RetainedEarningsAccumulatedLosses 2024-12-30 00785816 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 00785816 ns5:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-30 00785816 ns5:PlantMachinery 2024-01-01 2024-12-30 00785816 ns5:MotorVehicles 2024-01-01 2024-12-30 00785816 ns5:NetGoodwill 2023-12-31 00785816 ns5:NetGoodwill 2024-12-30 00785816 ns5:NetGoodwill 2023-12-31 00785816 ns5:PlantMachinery 2023-12-31 00785816 ns5:MotorVehicles 2023-12-31 00785816 ns5:PlantMachinery 2024-12-30 00785816 ns5:MotorVehicles 2024-12-30 00785816 ns5:PlantMachinery 2023-12-31 00785816 ns5:MotorVehicles 2023-12-31 00785816 ns5:AdditionsToInvestments 2024-12-30 00785816 ns5:CostValuation 2024-12-30 00785816 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-30 00785816 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-12-31 00785816 ns10:OrdinaryShareClass1 2024-12-30

REGISTERED NUMBER: 00785816 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2024 to 30 December 2024

for

E.L. Mount & Co. Limited

| E.L. Mount & Co. Limited (Registered number: 00785816) |

Contents of the Financial Statements

for the Period 1 January 2024 to 30 December 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| E.L. Mount & Co. Limited |

Company Information

for the Period 1 January 2024 to 30 December 2024

| DIRECTORS: | Mr R L Mount

| Mrs J Mount

| SECRETARY: | Mrs J Mount

| REGISTERED OFFICE: | Swallow Hill Farm

| Swallow Hill Road

| Barugh Green

| Barnsley

| South Yorkshire

| S75 1LY

| REGISTERED NUMBER: | 00785816 (England and Wales)

| ACCOUNTANTS: | Harris & Co Limited

| Chartered Accountants

| Marland House

| 13 Huddersfield Road

| Barnsley

| South Yorkshire

| S70 2LW

| E.L. Mount & Co. Limited (Registered number: 00785816) |

Balance Sheet

30 December 2024

| 2024 |  | 2023

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 40,397 |  | 47,883 |  |

Investments | 7 | 200,000 |  | - |  |

240,397 |  | 47,883 |  |

CURRENT ASSETS

Stocks | 26,796 |  | 21,280 |  |

Debtors | 8 | 2,241 |  | 4,226 |  |

Cash at bank and in hand | 79,153 |  | 478,504 |  |

108,190 |  | 504,010 |  |

CREDITORS

Amounts falling due within one year | 9 | (277,825 | ) | (291,627 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (169,635 | ) | 212,383 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 70,762 |  | 260,266 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 94,000 |  | 94,000 |  |

Retained earnings | (23,238 | ) | 166,266 |  |

SHAREHOLDERS' FUNDS | 70,762 |  | 260,266 |  |

| E.L. Mount & Co. Limited (Registered number: 00785816) |

Balance Sheet - continued

30 December 2024

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 December 2024.

The members have not required the Company to obtain an audit of its financial statements for the period ended 30 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 21 November 2025 and were signed on its behalf by:

Mr R L Mount - Director

| E.L. Mount & Co. Limited (Registered number: 00785816) |

Notes to the Financial Statements

for the Period 1 January 2024 to 30 December 2024

1. | STATUTORY INFORMATION

| E.L. Mount & Co. Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation and functional currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared on a going concern basis under the historical cost convention.

| Significant judgements and estimates

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

| Turnover

| Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| All fixed assets are initially recorded at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the period 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.

| E.L. Mount & Co. Limited (Registered number: 00785816) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 December 2024

3. | ACCOUNTING POLICIES - continued

| 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 period 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 3 (2023 - 3 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2024

| and 30 December 2024 | 15,000 |  |

| AMORTISATION

| At 1 January 2024

| and 30 December 2024 | 15,000 |  |

| NET BOOK VALUE

| At 30 December 2024 | - |  |

| At 31 December 2023 | - |  |

6. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 January 2024

| and 30 December 2024 | 351,351 |  | 25,557 |  | 376,908 |  |

| DEPRECIATION

| At 1 January 2024 | 306,531 |  | 22,494 |  | 329,025 |  |

| Charge for period | 6,720 |  | 766 |  | 7,486 |  |

| At 30 December 2024 | 313,251 |  | 23,260 |  | 336,511 |  |

| NET BOOK VALUE

| At 30 December 2024 | 38,100 |  | 2,297 |  | 40,397 |  |

| At 31 December 2023 | 44,820 |  | 3,063 |  | 47,883 |  |

| E.L. Mount & Co. Limited (Registered number: 00785816) |

Notes to the Financial Statements - continued

for the Period 1 January 2024 to 30 December 2024

7. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| Additions | 200,000 |  |

| At 30 December 2024 | 200,000 |  |

| NET BOOK VALUE

| At 30 December 2024 | 200,000 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Other debtors | 2,241 |  | 4,226 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade creditors | 1,338 |  | 2,786 |  |

| Taxation and social security | 99 |  | 41 |  |

| Other creditors | 276,388 |  | 288,800 |  |

277,825 |  | 291,627 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

| value: | £ | £ |

| 94,000 | Ordinary | £1 | 94,000 |  | 94,000 |  |

11. | RELATED PARTY DISCLOSURES

| At the year end the directors were owed £274,917 by the company (2024: £287,330).