ACCOUNTS - Final Accounts preparation

Registered number: SC450860

MOUNTFB LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

MOUNTFB LIMITED

REGISTERED NUMBER: SC450860

BALANCE SHEET

AS AT 31 MAY 2026

		2026		2025
Note		£		£

Fixed assets
Investments	5		745,821		685,612
			745,821		685,612

Creditors: amounts falling due within one year	6	(135,929)		(115,823)
Net current liabilities			(135,929)		(115,823)
Total assets less current liabilities			609,892		569,789

Net assets			609,892		569,789

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		609,792	569,689
		609,892	569,789

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MOUNTFB LIMITED

REGISTERED NUMBER: SC450860

BALANCE SHEET (CONTINUED)

AS AT 31 MAY 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

F Beaumont

Director

Date: 19 October 2026

The notes on pages 3 to 5 form part of these financial statements.

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MOUNTFB LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

1.	General information

MountFB Limited SC450860, is a private limited company, limited by shares, incorporated in Scotland,
with its registered office and principal place of business at Mountplant Grange Business Park, Earls Road,Grangemouth, Stirlingshire, FK3 8UY.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Revenue

Turnover comprises of revenue recognised by the company in respect of its share of profits and losses from its investment in the Mount Plant partnership.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

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MOUNTFB LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

2.Accounting policies (continued)

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

4.	Intangible assets

		Goodwill
		£
	Cost
	At 1 June 2025	10,000
	At 31 May 2026	10,000
	Amortisation
	At 1 June 2025	10,000
	At 31 May 2026	10,000
	Net book value
	At 31 May 2026	-
	At 31 May 2025	-

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MOUNTFB LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

5.	Fixed asset investments

		Other fixed asset investments
		£
	Cost or valuation
	At 1 June 2025	685,612
	Additions	192,920
	Disposals	(132,711)
	At 31 May 2026	745,821

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Amounts owed to group undertakings	1,237	1,237
Taxation and social security	51,093	26,590
Other creditors	80,614	85,213
Accruals and deferred income	2,985	2,783
	135,929	115,823

7.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

1 (2025 - 1) Ordinary Share share of £100.00	100	100

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