A PC12 flight crew on short final to a non-towered airport initiated a go-around when confronted by an SR22 departing opposite direction on the same runway.

Narrative

Approximately 15 miles from the airport the First Officer reported the airport in sight to Potomac Approach and were advised to change to advisory frequency. We were lined up for a straight in landing to Runway 14. The weather was 6;000 FT scattered; the sun was shining; and we were in VFR conditions. The wind was reported as 3-5 KYS from 300 degrees. The preferred calm runway is Runway 14. We announced our position on the UNICOM frequency on four separate occasions. As we crossed the threshold for Runway 14 at approximately 50 FT AGL; we both noticed a single engine airplane on Runway 32 that appeared to be departing directly towards us and had just begun to rotate. I side-stepped to the right and initiated a go-around as the First Officer called 'go-around.' We climbed to pattern altitude and began left traffic for Runway 14. The other aircraft fell in behind us and also made left traffic to Runway 14. Approximately halfway through the traffic pattern the pilot of the other airplane began to give position reports and landed behind us. We both landed uneventfully.Once on the ground I was approached by the Airport Manager who had been informed of the incident by several airport employees. Together we confronted the other pilot. He claimed to have made several radio calls while in the pattern. The Airport Manager; Line Worker; and a Customer Service Representative all confirmed that they had heard our radio calls; but none from the other pilot until after the go-around was initiated. The other pilot finally conceded that he must have been on the wrong frequency.