REGISTERED NUMBER: 03487736 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

MOUNTRING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R B M Webster

G K Spratt

SECRETARY:

G K Spratt

REGISTERED OFFICE:

Beke Lodge

Beke Hall Chase North

Rayleigh

Essex

SS6 9EZ

REGISTERED NUMBER:

03487736 (England and Wales)

ACCOUNTANTS:

Beke Lodge Business Consultants Limited

Beke Lodge

Beke Hall Chase North

Rayleigh

Essex

SS6 9EZ

FIXED ASSETS

Tangible assets

4

56,446

74,903

CURRENT ASSETS

Stocks

75,661

78,064

Debtors

5

660,024

604,515

Cash at bank and in hand

633,234

617,996

1,368,919

1,300,575

CREDITORS

Amounts falling due within one year

6

227,121

246,209

NET CURRENT ASSETS

1,141,798

1,054,366

TOTAL ASSETS LESS CURRENT LIABILITIES

1,198,244

1,129,269

PROVISIONS FOR LIABILITIES

7,517

10,632

NET ASSETS

1,190,727

1,118,637

CAPITAL AND RESERVES

Called up share capital

7

4

4

Retained earnings

8

1,190,723

1,118,633

SHAREHOLDERS' FUNDS

1,190,727

1,118,637

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 September 2026 and were signed on its behalf by:

R B M Webster - Director

G K Spratt - Director

1.	STATUTORY INFORMATION

Mountring Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Plant and Machinery - 20% on reducing balance

Fixtures and fittings - 20% on reducing balance

Motor vehicles - 25% on reducing balance

Computer equipment - 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

and 31 January 2026

44,454

5,525

220,275

12,085

282,339

DEPRECIATION

At 1 February 2025

42,902

5,490

150,739

8,305

207,436

Charge for year

310

7

17,384

756

18,457

At 31 January 2026

43,212

5,497

168,123

9,061

225,893

NET BOOK VALUE

At 31 January 2026

1,242

28

52,152

3,024

56,446

At 31 January 2025

1,552

35

69,536

3,780

74,903

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

37,563

Transfer to ownership

(37,563

)

At 31 January 2026

-

DEPRECIATION

At 1 February 2025

28,646

Transfer to ownership

(28,646

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

8,917

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

660,024

604,515

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Hire purchase contracts

-

2,464

Trade creditors

124,643

136,620

Tax

51,827

54,072

Social security and other taxes

12,740

10,829

VAT

21,937

29,255

Directors' current accounts

1,585

1,585

Accrued expenses

14,389

11,384

227,121

246,209

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/1/26

31/1/25

value:

£

£

4

Ordinary

£1

4

4

8.

RESERVES

Retained

earnings

£

At 1 February 2025

1,118,633

Profit for the year

147,935

Dividends

(75,845

)

At 31 January 2026

1,190,723

9.	RELATED PARTY DISCLOSURES

Included in creditors due within one year is an amount of £1,585(2025: £1,585)owed equally to the directors of the company. There are no terms as to the interest or repayment of this amount.

The company is jointly controlled by both the directors of the company.

The trading premises of the company are jointly owned by the Directors. During the year the rent paid to the Directors was £54,000 (2025: £43,200).