REGISTERED NUMBER: 06179543 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Mountain Civil Engineering Consultancy

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N J Curtis

REGISTERED OFFICE:

Pendricks Farm

Stidcott

Tytherington

Wotton-Under-Edge

Gloucestershire

GL12 8QD

REGISTERED NUMBER:

06179543 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Tangible assets

4

10,191

13,540

CURRENT ASSETS

Debtors

5

6,697

13,881

Cash at bank

181

5,747

6,878

19,628

CREDITORS

Amounts falling due within one year

6

12,125

19,832

NET CURRENT LIABILITIES

(5,247

)

(204

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,944

13,336

PROVISIONS FOR LIABILITIES

1,936

2,573

NET ASSETS

3,008

10,763

CAPITAL AND RESERVES

Called up share capital

7

4

4

Retained earnings

8

3,004

10,759

SHAREHOLDERS' FUNDS

3,008

10,763

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

N J Curtis - Director

1.	STATUTORY INFORMATION

Mountain Civil Engineering Consultancy 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance basis

Fixtures and fittings

-

15% on reducing balance basis

Motor vehicles

-

25% on reducing balance basis

Computer equipment

-

33.33% on straight line basis

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

24,015

512

13,995

1,328

39,850

DEPRECIATION

At 1 April 2024

16,054

145

8,783

1,328

26,310

Charge for year

1,991

55

1,303

-

3,349

At 31 March 2025

18,045

200

10,086

1,328

29,659

NET BOOK VALUE

At 31 March 2025

5,970

312

3,909

-

10,191

At 31 March 2024

7,961

367

5,212

-

13,540

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,460

12,870

VAT

237

1,011

6,697

13,881

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

10,562

11,449

Directors' current accounts

320

6,940

Accrued expenses

1,243

1,443

12,125

19,832

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

4

Ordinary Shares

1

4

4

8.

RESERVES

Retained

earnings

£

At 1 April 2024

10,759

Profit for the year

40,745

Dividends

(48,500

)

At 31 March 2025

3,004