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REGISTERED NUMBER: 02540125 (England and Wales)















BEAUTIFUL VIEW LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






BEAUTIFUL VIEW LTD (REGISTERED NUMBER: 02540125)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BEAUTIFUL VIEW LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: R I Harris





SECRETARY: Indigo Secretaries Limited





REGISTERED OFFICE: 3 Kensworth Gate
200-204 High Street South
Dunstable
Bedfordshire
LU6 3HS





REGISTERED NUMBER: 02540125 (England and Wales)





ACCOUNTANTS: Higginson & Co (UK) Ltd
3 Kensworth Gate
200 - 204 High Street South
Dunstable
Bedfordshire
LU6 3HS

BEAUTIFUL VIEW LTD (REGISTERED NUMBER: 02540125)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 497,701 509,353

CURRENT ASSETS
Debtors 5 62,939 52,031
Cash at bank and in hand 22,585 24,928
85,524 76,959
CREDITORS
Amounts falling due within one year 6 8,804 7,994
NET CURRENT ASSETS 76,720 68,965
TOTAL ASSETS LESS CURRENT
LIABILITIES

574,421

578,318

PROVISIONS FOR LIABILITIES 7 77,436 79,251
NET ASSETS 496,985 499,067

CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair value reserve 9 329,941 337,614
Retained earnings 166,944 161,353
SHAREHOLDERS' FUNDS 496,985 499,067

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BEAUTIFUL VIEW LTD (REGISTERED NUMBER: 02540125)

BALANCE SHEET - continued
31 DECEMBER 2023


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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 August 2024 and were signed by:





R I Harris - Director


BEAUTIFUL VIEW LTD (REGISTERED NUMBER: 02540125)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Beautiful View 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.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

BEAUTIFUL VIEW LTD (REGISTERED NUMBER: 02540125)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 January 2023 578,500 3,309 581,809
Disposals - (2,500 ) (2,500 )
At 31 December 2023 578,500 809 579,309
DEPRECIATION
At 1 January 2023 69,450 3,006 72,456
Charge for year 11,575 77 11,652
Eliminated on disposal - (2,500 ) (2,500 )
At 31 December 2023 81,025 583 81,608
NET BOOK VALUE
At 31 December 2023 497,475 226 497,701
At 31 December 2022 509,050 303 509,353

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtors 62,939 52,031

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Corporation tax 6,393 6,369
Directors' current accounts 1,164 168
Accrued expenses 1,247 1,457
8,804 7,994

7. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax 77,436 79,251

Deferred
tax
£   
Balance at 1 January 2023 79,251
Credit to Income Statement during year (1,815 )
Balance at 31 December 2023 77,436

BEAUTIFUL VIEW LTD (REGISTERED NUMBER: 02540125)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Fair
value
reserve
£   
At 1 January 2023 337,614
Movement in the year (7,673 )

At 31 December 2023 329,941

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£    £   
R I Harris
Balance outstanding at start of year 168 264
Amounts advanced 996 -
Amounts repaid - (96 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,164 168