0 0 The Mount Road Management Company Limited 02005961 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is Other letting and operating of own or leased real estate Digita Accounts Production Advanced 6.30.9574.0 true 02005961 2025-01-01 2025-12-31 02005961 2025-12-31 02005961 bus:OrdinaryShareClass1 2025-12-31 02005961 core:RetainedEarningsAccumulatedLosses 2025-12-31 02005961 core:ShareCapital 2025-12-31 02005961 core:CurrentFinancialInstruments 2025-12-31 02005961 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 02005961 core:Non-currentFinancialInstruments 2025-12-31 02005961 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 02005961 core:LandBuildings core:OwnedOrFreeholdAssets 2025-12-31 02005961 bus:SmallEntities 2025-01-01 2025-12-31 02005961 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 02005961 bus:FilletedAccounts 2025-01-01 2025-12-31 02005961 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02005961 bus:RegisteredOffice 2025-01-01 2025-12-31 02005961 bus:CompanySecretary1 2025-01-01 2025-12-31 02005961 bus:Director1 2025-01-01 2025-12-31 02005961 bus:Director2 2025-01-01 2025-12-31 02005961 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 02005961 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02005961 core:LandBuildings 2025-01-01 2025-12-31 02005961 countries:England 2025-01-01 2025-12-31 02005961 2024-12-31 02005961 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 02005961 2024-01-01 2024-12-31 02005961 2024-12-31 02005961 bus:OrdinaryShareClass1 2024-12-31 02005961 core:RetainedEarningsAccumulatedLosses 2024-12-31 02005961 core:ShareCapital 2024-12-31 02005961 core:CurrentFinancialInstruments 2024-12-31 02005961 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 02005961 core:Non-currentFinancialInstruments 2024-12-31 02005961 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 02005961 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 xbrli:pure iso4217:GBP xbrli:shares

Registration number: 02005961

The Mount Road Management Company Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

The Mount Road Management Company Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

The Mount Road Management Company Limited

Company Information

Directors | Ian Stanley Cope Christine Gatward

Company secretary | Robert William Hall

Registered office | 9 Mount Road, Wheathampstead St Albans Hertfordshire AL4 8BX

The Mount Road Management Company Limited

(Registration number: 02005961)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 2,605 | 2,605
Current assets |  |  |
Debtors |  | - | 30
Cash at bank and in hand |  | 880 | 1,030
|  | 880 | 1,060
Creditors: Amounts falling due within one year | 5 | (800) | (780)
Net current assets |  | 80 | 280
Total assets less current liabilities |  | 2,685 | 2,885
Creditors: Amounts falling due after more than one year | 5 | (2,550) | (2,550)
Net assets |  | 135 | 335
Capital and reserves |  |  |
Called up share capital | 6 | 60 | 60
Retained earnings |  | 75 | 275
Shareholders' funds |  | 135 | 335

For the financial year ending 31 December 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 March 2026 and signed on its behalf by:

......................................... Christine Gatward Director

The Mount Road Management Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
9 Mount Road, Wheathampstead
St Albans
Hertfordshire
AL4 8BX
United Kingdom

These financial statements were authorised for issue by the Board on 16 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

The Mount Road Management Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Asset class | Depreciation method and rate
Land and buildings freehold | held at cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

The Mount Road Management Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 January 2025 | 2,605 | 2,605
At 31 December 2025 | 2,605 | 2,605
Depreciation
Carrying amount
At 31 December 2025 | 2,605 | 2,605
At 31 December 2024 | 2,605 | 2,605

Included within the net book value of land and buildings above is £2,605 (2024 - £2,605) in respect of freehold land and buildings.

The Mount Road Management Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 800 | 780

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 2,550 | 2,550

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £10 each | 6 | 60 | 6 | 60

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 2,550 | 2,550