Mount Lodge Investments Ltd 31/03/2025 iXBRL

Company registration number: 15555626

Mount Lodge Investments Ltd

Unaudited filleted financial statements

31 March 2025

Mount Lodge Investments Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Mount Lodge Investments Ltd

Directors and other information


Directors	Martin Sweeney	(Appointed 12 March 2024)
	Melissa Sweeney	(Appointed 12 March 2024)


Company number	15555626


Registered office	Vaughan Chambers
	Vaughan Road
	Harpenden
	AL5 4EE


Accountants	Hicks and Company
	Vaughan Chambers
	Vaughan Road
	Harpenden
	AL5 4EE

Mount Lodge Investments Ltd

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Mount Lodge Investments Ltd

Period ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mount Lodge Investments Ltd for the period ended 31 March 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Mount Lodge Investments Ltd, as a body, in accordance with the terms of our engagement letter dated 12 March 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Mount Lodge Investments Ltd and state those matters that we have agreed to state to the board of directors of Mount Lodge Investments Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mount Lodge Investments Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Mount Lodge Investments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Mount Lodge Investments Ltd. You consider that Mount Lodge Investments Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Mount Lodge Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

AL5 4EE

11 December 2025

Mount Lodge Investments Ltd

Statement of financial position

31 March 2025

		31/03/25
	Note	£	£

Fixed assets
Investments	5	390,608
		_______
			390,608

Current assets
Cash at bank and in hand		2,136
		_______
		2,136
Creditors: amounts falling due
within one year	6	( 2,072)
		_______
Net current assets			64
			_______
Total assets less current liabilities			390,672

Creditors: amounts falling due
after more than one year	7		( 391,019)
			_______
Net liabilities			( 347)
			_______

Capital and reserves
Called up share capital			100
Profit and loss account			( 447)
			_______
Shareholders deficit			( 347)
			_______

For the period ending 31 March 2025 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 financial statements for the period in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 11 December 2025 , and are signed on behalf of the board by:

Martin Sweeney

Director

Company registration number: 15555626

Mount Lodge Investments Ltd

Statement of changes in equity

Period ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 12 March 2024	-	-	-

Loss for the period		( 447)	( 447)
	_______	_______	_______
Total comprehensive income for the period	-	( 447)	( 447)

Issue of shares	100		100
	_______	_______	_______
Total investments by and distributions to owners	100	-	100

	_______	_______	_______
At 31 March 2025	100	( 447)	( 347)
	_______	_______	_______

Mount Lodge Investments Ltd

Notes to the financial statements

Period ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Vaughan Chambers, Vaughan Road, Harpenden, AL5 4EE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The accounts have been prepared on a going concern basis which assumes the continued support of the company's shareholders.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 2

5. Investments

	Other investments other than loans	Other loans	Total
	£	£	£
Cost or valuation
At 12 March 2024	-	-	-
Additions	187,500	200,000	387,500
Disposals	( 9,209)	-	( 9,209)
Revaluations	12,317	-	12,317
	_______	_______	_______
At 31 March 2025	190,608	200,000	390,608
	_______	_______	_______
Impairment
At 12 March 2024 and 31 March 2025	-	-	-
	_______	_______	_______
Carrying amount
At 31 March 2025	190,608	200,000	390,608
	_______	_______	_______

6. Creditors: amounts falling due within one year

			31/03/25
			£
	Other creditors		2,072
			_______

7. Creditors: amounts falling due after more than one year

			31/03/25
			£
	Other creditors		391,019
			_______

8. Directors advances, credits and guarantees

	During the period the directors entered into the following advances and credits with the company:

Period ended 31/03/25
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Martin Sweeney	-	( 392,011)	( 392,011)
		_______	_______	_______