THE MOUNTAIN HARE LIMITED

Company Registration Number
05592393
(England and Wales)

Private limited company limited by shares
Registered office: The Mountain Hare, Brynna Road Brynna Pencoed, Bridgend, Mid Glamorgan, CF35 6PG

Audit Exempt Micro-Entity Accounts (AMENDED)

For the Year Ended 31 October 2025

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

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THE MOUNTAIN HARE LIMITED

Contents

Balance Sheet 3
Statement of Compliance 4
Notes to the Financial Statements 5-7
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THE MOUNTAIN HARE LIMITED

Balance sheet

As at 31 October 2025

2025
£		 2024
£
Fixed assets 23,681 3,658
 
Current assets 21,724 21,346
Prepayments and accrued income 819 819
Creditors: amounts falling due within one year (8,276) (9,045)
Net current assets (liabilities) 14,267 13,120
Total assets less current liabilities 37,948 16,778
Creditors: amounts falling due after more than one year (8,481) 0
 
Total net assets (liabilities) 29,467 16,778
 
Capital and reserves 29,467 16,778
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THE MOUNTAIN HARE LIMITED

Balance sheet continued

For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 23 October 2026.

JONES, Paul Lyndon
Director

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THE MOUNTAIN HARE LIMITED

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

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THE MOUNTAIN HARE LIMITED

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

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THE MOUNTAIN HARE LIMITED

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 3

4. Off-balance sheet arrangements

The company had no off-balance sheet arrangements during the year.

5. Advances, credit and guarantees granted to directors

No advances or credit were granted to, and no guarantees were entered into on behalf of, the directors during the year.

6. Financial commitments, guarantees and contingencies

The company had no financial commitments, guarantees or contingencies that are not included in the balance sheet.

7

Revised Accounts Statement

These revised accounts replace the accounts previously filed for the period ended 31 October 2025.

These accounts are now the statutory accounts for the period.

These accounts have been prepared as at 14 July 2026, the date of the original accounts.

Respects in which the previously filed accounts did not comply with the Companies Act 2006:
The original accounts recognised a capital grant in full instead of deferring it under FRS 105, double-counted fixed assets brought forward, omitted the prior year’s prepayment and creditors from opening balances, and overstated current assets.

Significant amendments made:
Profit after tax restated from £19,270 to £12,689 and net assets from £42,941 to £29,467.

Date of approval of revision: 23 October 2026