Mountain Dawn Ltd

Mountain Dawn Ltd
Contents Page
For the year ended 31 August 2025

Company information	1
Director's report	2
Statement of financial position	3
Statement of changes in equity	4
Notes to the financial statements	5

Mountain Dawn Ltd
Company Information
For the year ended 31 August 2025

Director	T A Berg
Registered Number	14284841
Registered Office	Unit 9 Hexham Enterprise Hub Burn Lane Hexham Northumberland NE46 3HN
Accountants	Cocke Vellacott & Hill Unit 15 City Business Centre Lower Road London SE16 2XB

1

Mountain Dawn Ltd
Director's Report
For the year ended 31 August 2025

Director's report and financial statements

The director presents report and unaudited accounts for the year ended 31 August 2025.

Principal activities

The principal activity of the company during the financial year was the provision of legal services.

Audit exemption

Mountain Dawn Ltd has taken advantage of the exemption under Section 477 of the Companies Act 2006 and these financial statements are therefore unaudited.

Director

The director who served the company throughout the year was as follows:

T A Berg

Statement of director's responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

Small company regime

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime with Part 15 of the Companies Act 2006.

On behalf of the board.

----------------------------------
T A Berg
Director

Date approved: 28 May 2026

2

Registered Number: 14284841 Mountain Dawn Ltd
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	-	314
		-	314
Current assets
Debtors	4	5,068	5,547
Cash at bank and in hand		20,430	18,078
		25,498	23,625
Creditors: amount falling due within one year	5	(12,143)	(11,878)
Net current assets		13,355	11,747

Total assets less current liabilities		13,355	12,061
Net assets		13,355	12,061

Capital and reserves
Called up share capital		2	2
Profit and loss account		13,353	12,059
Shareholders' funds		13,355	12,061

The notes on page 9-10 form part of these financial statements

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the director on 28 May 2026 and were signed by:

-------------------------------
T A Berg
Director

3

Mountain Dawn Ltd
Statement of Changes in Equity
For the year ended 31 August 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 September 2023	2	562	564
Profit/(Loss) for the year		12,497	12,497
Total comprehensive income for the year	-	12,497	12,497
Dividends		(1,000)	(1,000)
Total investments by and distributions to owners	-	(1,000)	(1,000)
At 31 August 2024	2	12,059	12,061
At 01 September 2024	2	12,059	12,061
Profit/(Loss) for the year		21,294	21,294
Total comprehensive income for the year	-	21,294	21,294
Dividends		(20,000)	(20,000)
Total investments by and distributions to owners	-	(20,000)	(20,000)
At 31 August 2025	2	13,353	13,355

4

Mountain Dawn Ltd
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

Mountain Dawn Ltd is a private company, limited by shares, registered in , registration number 14284841, registration address Unit 9 Hexham Enterprise Hub, Burn Lane, Hexham, Northumberland, NE46 3HN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statement are prepared for the first time for the year end 31 August 2023.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 3 Years Straight Line

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 September 2024	941	941
Additions	-	-
Disposals	-	-
At 31 August 2025	941	941
Depreciation
At 01 September 2024	627	627
Charge for year	314	314
On disposals	-	-
At 31 August 2025	941	941
Net book values
Closing balance as at 31 August 2025	-	-
Opening balance as at 01 September 2024	314	314

4.

Debtors: amounts falling due within one year

	2025 £	2024 £
Prepayments & Accrued Income	-	1,000
Other Debtors	258	258
PAYE & Social Security	4,810	4,158
	5,068	5,416

4.

Debtors: amounts falling due after one year

	2025 £		2024 £
Trade Debtors	-		131
	-		131

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	710	891
Corporation Tax	4,917	3,677
Accrued Expenses	1,624	1,624
Other Creditors	37	37
Directors' Current Accounts	368	1,009
VAT	4,487	4,640
	12,143	11,878

5

Registered Number: 14284841

MOUNTAIN DAWN LTD

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025