| Mount Group Capital Ltd |
| Registered number: |
11051177 |
| Balance Sheet |
| as at 31 March 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
- |
|
|
700,000 |
| Investments |
4 |
|
|
448,000 |
|
|
- |
|
|
|
|
448,000 |
|
|
700,000 |
|
| Current assets |
| Debtors |
5 |
|
459,728 |
|
|
- |
|
| Creditors: amounts falling due within one year |
6 |
|
(434,727) |
|
|
(499,951) |
|
| Net current assets/(liabilities) |
|
|
|
25,001 |
|
|
(499,951) |
|
| Total assets less current liabilities |
|
|
|
473,001 |
|
|
200,049 |
|
| Creditors: amounts falling due after more than one year |
7 |
|
|
(473,000) |
|
|
(253) |
|
|
|
| Net assets |
|
|
|
1 |
|
|
199,796 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
|
|
1 |
| Revaluation reserve |
8 |
|
|
- |
|
|
200,000 |
| Profit and loss account |
|
|
|
- |
|
|
(205) |
|
| Shareholder's funds |
|
|
|
1 |
|
|
199,796 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Yerolomi Michael Chrysokhou |
| Director |
| Approved by the board on 7 September 2026 |
|
| Mount Group Capital Ltd |
| Notes to the Accounts |
| for the year ended 31 March 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Land and buildings |
| £ |
|
Cost |
|
At 1 April 2024 |
700,000 |
|
Surplus on revaluation - Reversal |
(200,000) |
|
Transfer to Current Assets - Stock |
(500,000) |
|
At 31 March 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 31 March 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2025 |
- |
|
At 31 March 2024 |
700,000 |
|
|
| 4 |
Investments |
|
| Other |
| investments |
| £ |
|
Cost |
|
Additions |
448,000 |
|
|
At 31 March 2025 |
448,000 |
|
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Prepaid interest |
|
|
|
|
459,728 |
|
- |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
434,727 |
|
499,999 |
|
Other taxes and social security costs |
- |
|
(48) |
|
|
|
|
|
|
434,727 |
|
499,951 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
- |
|
253 |
|
Loans |
|
|
|
|
473,000 |
|
- |
|
|
|
|
|
|
473,000 |
|
253 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Revaluation reserve |
2025 |
|
2024 |
| £ |
£ |
|
|
At 1 April 2024 |
200,000 |
|
200,000 |
|
Loss on revaluation of land and buildings |
(200,000) |
|
- |
|
|
At 31 March 2025 |
- |
|
200,000 |
|
|
|
|
|
|
|
|
|
|
| 9 |
Other information |
|
|
Mount Group Capital Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
C/O Stuart McBain Ltd |
|
7 De Havilland Drive |
|
Tower Street |
|
Merseyside |
|
L24 8RN |