Registration number: 07507824

Mont Blanc Treks Limited

(Registration number: 07507824)

Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	3	25,481	31,573
Investment property	4	140,000	140,000
		165,481	171,573
Current assets
Debtors	5	97,618	45,108
Cash at bank and in hand		779,166	591,479
		876,784	636,587
Creditors: Amounts falling due within one year	6	(215,613)	(198,088)
Net current assets		661,171	438,499
Total assets less current liabilities		826,652	610,072
Provisions for liabilities		(7,900)	(7,520)
Net assets		818,752	602,552
Capital and reserves
Called up share capital		10,000	10,000
Revaluation reserve		4,564	4,564
Retained earnings		804,188	587,988
Shareholders' funds		818,752	602,552

For the financial year ending 31 January 2026 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 delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

Mont Blanc Treks Limited

(Registration number: 07507824)

Balance Sheet as at 31 January 2026 (continued)

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 3 July 2026 and signed on its behalf by:
 

.........................................

Ms H S Wild

Director

Mont Blanc Treks Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	Accounting policies

Statutory information

Mont Blanc Treks Limited is a private company, limited by shares, domiciled in England and Wales, company number 07507824. The registered office is at Pegasus House, 463a Glossop Road, Sheffield, S10 2QD.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover represents income receivable net of value added tax where applicable. Turnover is recognised on holiday departure.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Mont Blanc Treks Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

1	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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:

Asset class	Depreciation method and rate
Office equipment	20% reducing balance
Mountaineering equipment	20% reducing balance
Motor vehicles	25% reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Operating leases

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2025 - 1).

Mont Blanc Treks Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

3	Tangible assets

	Mountaineering equipment £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	17,566	17,725	90,095	125,386
Additions	-	1,640	-	1,640
At 31 January 2026	17,566	19,365	90,095	127,026
Depreciation
At 1 February 2025	16,818	10,885	66,110	93,813
Charge for the year	150	1,586	5,996	7,732
At 31 January 2026	16,968	12,471	72,106	101,545
Carrying amount
At 31 January 2026	598	6,894	17,989	25,481
At 31 January 2025	748	6,840	23,985	31,573

4	Investment properties

	2026 £
At 1 February 2025	140,000
At 31 January 2026	140,000

 

The investment properties class of fixed assets were valued by the directors on 31 January 2026. The basis of this valuation was existing use basis. The class of assets has a current value of £140,000 (2025: £140,000) and a carrying amount at historical cost of £133,915 (2025: £133,915). The depreciation on this historical cost is £Nil (2025: £Nil).

5

Debtors

	2026 £	2025 £
Prepayments	97,618	45,108

Mont Blanc Treks Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Taxation and social security	103,900	128,538
Accruals and deferred income	7,900	7,800
Deposits and other creditors	103,813	61,750
	215,613	198,088