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Company Registration No. 12687107 (England and Wales)
Mountain Earth Developments Limited Unaudited accounts for the year ended 30 June 2025
Mountain Earth Developments Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Mountain Earth Developments Limited Company Information for the year ended 30 June 2025
Director
Samuel Robert Heyes
Company Number
12687107 (England and Wales)
Registered Office
Alliance House Clarence Avenue Trafford Park Manchester M17 1QS United Kingdom
Accountants
CH Accounting and Consulting Ltd 20 ascot drive LEIGHTON BUZZARD Beds LU7 2RA
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Mountain Earth Developments Limited Statement of financial position as at 30 June 2025
2025 
2024 
Notes
£ 
£ 
Called up share capital not paid
1 
1 
Fixed assets
Tangible assets
4
15,220 
20,300 
Current assets
Debtors
5
1,274,531 
702,093 
Cash at bank and in hand
3,211,835 
1,353,568 
4,486,366 
2,055,661 
Creditors: amounts falling due within one year
6
(2,940,540)
(1,146,563)
Net current assets
1,545,826 
909,098 
Net assets
1,561,047 
929,399 
Capital and reserves
Profit and loss account
1,561,047 
929,399 
Shareholders' funds
1,561,047 
929,399 
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 December 2025 and were signed on its behalf by
Samuel Robert Heyes Director Company Registration No. 12687107
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Mountain Earth Developments Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Mountain Earth Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 12687107. The registered office is Alliance House, Clarence Avenue, Trafford Park, Manchester, M17 1QS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
15%
Computer equipment
25%
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2024
27,500 
4,471 
31,971 
At 30 June 2025
27,500 
4,471 
31,971 
Depreciation
At 1 July 2024
10,050 
1,621 
11,671 
Charge for the year
4,466 
614 
5,080 
At 30 June 2025
14,516 
2,235 
16,751 
Net book value
At 30 June 2025
12,984 
2,236 
15,220 
At 30 June 2024
17,450 
2,850 
20,300 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due after more than one year
Trade debtors
1,274,531 
702,093 
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Mountain Earth Developments Limited Notes to the Accounts for the year ended 30 June 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
71,120 
38,265 
Trade creditors
2,533,541 
696,023 
Taxes and social security
335,879 
267,784 
Deferred income
- 
144,491 
2,940,540 
1,146,563 
7
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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