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Mountain Houses Ltd
Financial Statements
For The Year Ended 31 August 2025
Mountain Houses Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—5

Page 1
Mountain Houses Ltd
Accountants' Report
For The Year Ended 31 August 2025
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Mountain Houses Ltd For The Year Ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Mountain Houses Ltd For The Year Ended 31 August 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to 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/membership/regulations-standards-and-guidance.
This report is made solely to the director of Mountain Houses Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Mountain Houses Ltd and state those matters that we have agreed to state to the director of Mountain Houses 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 Mountain Houses Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Mountain Houses Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Mountain Houses Ltd . You consider that Mountain Houses Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Mountain Houses 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 financial statements.

21 May 2026

Cooper Adams Ltd
Chartered Accountants
12 Payton Street
Stratford upon Avon
Warwickshire
CV37 6UA
Page 1
Page 2
Mountain Houses Ltd
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 13577395

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible assets | 4 |  | 156,526 |  | 156,526
|  |  | 156,526 |  | 156,526
CURRENT ASSETS
Debtors |  | - |  | 386 |
Cash at bank and in hand |  | 480 |  | 1,343 |
|  | 480 |  | 1,729 |
Creditors: Amounts Falling Due Within One Year |  | (60,861 ) |  | (60,669 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (60,381 ) |  | (58,940 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 96,145 |  | 97,586
Creditors: Amounts Falling Due After More Than One Year |  |  | (97,816 ) |  | (100,914 )
NET LIABILITIES |  |  | (1,671 ) |  | (3,328 )
CAPITAL AND RESERVES
Called up share capital | 5 |  | 1 |  | 1
Income Statement |  |  | (1,672 ) |  | (3,329 )
SHAREHOLDERS' FUNDS |  |  | (1,671) |  | (3,328)

Page 2
Page 3
Mountain Houses Ltd
Statement of Financial Position (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr Samer Dilay Director
21 May 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Mountain Houses Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Mountain Houses Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13577395 . The registered office is 21 Metchley Park Road, Birmingham, West Midlands, B15 2PQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The company is showing net liabilities as at 31 August 2025. The director has confirmed that he will continue to support the company financially, to allow it to continue its operations. On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.4. Financial Instruments
The company’s financial instruments comprise basic financial assets and liabilities, including cash at bank, debtor balances and creditor balances. These are initially recognised at transaction price and subsequently measured at amortised cost. The company does not hold or issue any complex financial instruments.
2.5. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 4
Page 5
Mountain Houses Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible assets

| Investment properties
--- | ---
| £
Cost
As at 1 September 2024 | 156,526
As at 31 August 2025 | 156,526
Net Book Value
As at 31 August 2025 | 156,526
As at 1 September 2024 | 156,526

The directors believe that investment properties are shown at fair value at the period end.
5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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