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Company Registration No. 07362365 (England and Wales)
Mountain Ocean Limited Unaudited accounts for the year ended 30 September 2025
Mountain Ocean Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Mountain Ocean Limited Company Information for the year ended 30 September 2025
Directors
Yunyang Yang
Company Number
07362365 (England and Wales)
Registered Office
EAN LONDON / UNIT 4 NAGS HEAD CENTER HOLLOWAY ROAD LONDON N7 6PZ ENGLAND
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Mountain Ocean Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
233,617
233,617
Current assets
Cash at bank and in hand
15,829
8,990
Creditors: amounts falling due within one year
5
(437)
(111,257)
Net current assets/(liabilities)
15,392
(102,267)
Total assets less current liabilities
249,009
131,350
Creditors: amounts falling due after more than one year
6
(121,789)
(6,000)
Net assets
127,220
125,350
Capital and reserves
Called up share capital
110,900
110,900
Profit and loss account
16,320
14,450
Shareholders' funds
127,220
125,350
For the year ending 30 September 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 directors acknowledge their 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 of Directors and authorised for issue on 20 January 2026 and were signed on its behalf by
Yunyang Yang Director Company Registration No. 07362365
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Mountain Ocean Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Mountain Ocean Limited is a private company, limited by shares, registered in England and Wales, registration number 07362365. The registered office is EAN LONDON / UNIT 4 NAGS HEAD CENTER, HOLLOWAY ROAD, LONDON, N7 6PZ, ENGLAND.
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:
Plant & machinery
No depreciation for the year
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 October 2024
172,000
25,251
36,366
233,617
At 30 September 2025
172,000
25,251
36,366
233,617
Depreciation
At 30 September 2025
-
-
-
-
Net book value
At 30 September 2025
172,000
25,251
36,366
233,617
At 30 September 2024
172,000
25,251
36,366
233,617
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
64,301
Taxes and social security
437
1,089
Loans from directors
-
45,867
437
111,257
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Mountain Ocean Limited Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
52,705
-
Other creditors
-
6,000
Loans from directors
49,084
-
Deferred income
20,000
-
121,789
6,000
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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