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REGISTERED NUMBER: 11011506 (England and Wales)












VIEWSCAPE MANAGEMENT LTD

Unaudited Financial Statements

for the Year Ended 31 October 2023






VIEWSCAPE MANAGEMENT LTD (REGISTERED NUMBER: 11011506)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


VIEWSCAPE MANAGEMENT LTD

Company Information
for the Year Ended 31 October 2023







DIRECTORS: Mrs M Redmile-Gordon
R H Redmile-Gordon





REGISTERED OFFICE: The Old Mill, Kings Mill
Kings Mill Lane
South Nutfield
Surrey
RH1 5NB





REGISTERED NUMBER: 11011506 (England and Wales)





ACCOUNTANTS: The Bailey Partnership
Chartered Accountants
The Old Mill, Kings Mill
Kings Mill Lane
South Nutfield
Surrey
RH1 5NB

VIEWSCAPE MANAGEMENT LTD (REGISTERED NUMBER: 11011506)

Balance Sheet
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 3,000
Tangible assets 5 263,275 38,419
263,275 41,419

CURRENT ASSETS
Debtors 6 476,346 458,358
Cash at bank 7,768 34,083
484,114 492,441
CREDITORS
Amounts falling due within one year 7 1,586,582 1,195,925
NET CURRENT LIABILITIES (1,102,468 ) (703,484 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(839,193

)

(662,065

)

CAPITAL AND RESERVES
Called up share capital 8 4 4
Retained earnings 9 (839,197 ) (662,069 )
SHAREHOLDERS' FUNDS (839,193 ) (662,065 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 November 2023 and were signed on its behalf by:




R H Redmile-Gordon - Director


VIEWSCAPE MANAGEMENT LTD (REGISTERED NUMBER: 11011506)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Viewscape Management Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Fixed assets do not require replacement of parts or the cost of major inspections to be recognised separately.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

VIEWSCAPE MANAGEMENT LTD (REGISTERED NUMBER: 11011506)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

2. ACCOUNTING POLICIES - continued

Holiday pay
No liability is recognised in respect of holiday pay as employees are unable to carry forward holiday into future periods.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2022 5,000
Disposals (5,000 )
At 31 October 2023 -
AMORTISATION
At 1 November 2022 2,000
Amortisation for year 500
Eliminated on disposal (2,500 )
At 31 October 2023 -
NET BOOK VALUE
At 31 October 2023 -
At 31 October 2022 3,000

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 November 2022 - 59,837 39,094 4,130 103,061
Additions 264,275 8,738 - 137 273,150
Disposals - - (39,094 ) - (39,094 )
At 31 October 2023 264,275 68,575 - 4,267 337,117
DEPRECIATION
At 1 November 2022 - 37,231 25,765 1,646 64,642
Charge for year 26,473 7,836 3,333 656 38,298
Eliminated on disposal - - (29,098 ) - (29,098 )
At 31 October 2023 26,473 45,067 - 2,302 73,842
NET BOOK VALUE
At 31 October 2023 237,802 23,508 - 1,965 263,275
At 31 October 2022 - 22,606 13,329 2,484 38,419

VIEWSCAPE MANAGEMENT LTD (REGISTERED NUMBER: 11011506)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,600 -
Other debtors 461,642 450,244
VAT 12,104 5,614
Prepayments and accrued income - 2,500
476,346 458,358

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 3,107 -
Directors' loan accounts 1,581,725 1,194,125
Accrued expenses 1,750 1,800
1,586,582 1,195,925

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary A £1 1 1
3 Ordinary B £1 3 3
4 4

9. RESERVES
Retained
earnings
£   

At 1 November 2022 (662,069 )
Deficit for the year (177,128 )
At 31 October 2023 (839,197 )