2023-01-012023-12-312023-12-31false01853946CITYVIEW LIMITED2024-09-1343999iso4217:GBPxbrli:pure018539462023-01-01018539462023-12-31018539462023-01-012023-12-31018539462022-01-01018539462022-12-31018539462022-01-012022-12-3101853946bus:SmallEntities2023-01-012023-12-3101853946bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3101853946bus:FullAccounts2023-01-012023-12-3101853946bus:PrivateLimitedCompanyLtd2023-01-012023-12-3101853946core:WithinOneYear2023-12-3101853946core:AfterOneYear2023-12-3101853946core:WithinOneYear2022-12-3101853946core:AfterOneYear2022-12-3101853946core:ShareCapital2023-12-3101853946core:SharePremium2023-12-3101853946core:RevaluationReserve2023-12-3101853946core:OtherReservesSubtotal2023-12-3101853946core:RetainedEarningsAccumulatedLosses2023-12-3101853946core:ShareCapital2022-12-3101853946core:SharePremium2022-12-3101853946core:RevaluationReserve2022-12-3101853946core:OtherReservesSubtotal2022-12-3101853946core:RetainedEarningsAccumulatedLosses2022-12-3101853946core:LandBuildings2023-12-3101853946core:PlantMachinery2023-12-3101853946core:Vehicles2023-12-3101853946core:FurnitureFittings2023-12-3101853946core:OfficeEquipment2023-12-3101853946core:NetGoodwill2023-12-3101853946core:IntangibleAssetsOtherThanGoodwill2023-12-3101853946core:ListedExchangeTraded2023-12-3101853946core:UnlistedNon-exchangeTraded2023-12-3101853946core:LandBuildings2022-12-3101853946core:PlantMachinery2022-12-3101853946core:Vehicles2022-12-3101853946core:FurnitureFittings2022-12-3101853946core:OfficeEquipment2022-12-3101853946core:NetGoodwill2022-12-3101853946core:IntangibleAssetsOtherThanGoodwill2022-12-3101853946core:ListedExchangeTraded2022-12-3101853946core:UnlistedNon-exchangeTraded2022-12-3101853946core:LandBuildings2023-01-012023-12-3101853946core:PlantMachinery2023-01-012023-12-3101853946core:Vehicles2023-01-012023-12-3101853946core:FurnitureFittings2023-01-012023-12-3101853946core:OfficeEquipment2023-01-012023-12-3101853946core:NetGoodwill2023-01-012023-12-3101853946core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3101853946core:ListedExchangeTraded2023-01-012023-12-3101853946core:UnlistedNon-exchangeTraded2023-01-012023-12-3101853946core:MoreThanFiveYears2023-01-012023-12-3101853946core:Non-currentFinancialInstruments2023-12-3101853946core:Non-currentFinancialInstruments2022-12-3101853946dpl:CostSales2023-01-012023-12-3101853946dpl:DistributionCosts2023-01-012023-12-3101853946core:LandBuildings2023-01-012023-12-3101853946core:PlantMachinery2023-01-012023-12-3101853946core:Vehicles2023-01-012023-12-3101853946core:FurnitureFittings2023-01-012023-12-3101853946core:OfficeEquipment2023-01-012023-12-3101853946dpl:AdministrativeExpenses2023-01-012023-12-3101853946core:NetGoodwill2023-01-012023-12-3101853946core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3101853946dpl:GroupUndertakings2023-01-012023-12-3101853946dpl:ParticipatingInterests2023-01-012023-12-3101853946dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3101853946core:ListedExchangeTraded2023-01-012023-12-3101853946dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3101853946core:UnlistedNon-exchangeTraded2023-01-012023-12-3101853946dpl:CostSales2022-01-012022-12-3101853946dpl:DistributionCosts2022-01-012022-12-3101853946core:LandBuildings2022-01-012022-12-3101853946core:PlantMachinery2022-01-012022-12-3101853946core:Vehicles2022-01-012022-12-3101853946core:FurnitureFittings2022-01-012022-12-3101853946core:OfficeEquipment2022-01-012022-12-3101853946dpl:AdministrativeExpenses2022-01-012022-12-3101853946core:NetGoodwill2022-01-012022-12-3101853946core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3101853946dpl:GroupUndertakings2022-01-012022-12-3101853946dpl:ParticipatingInterests2022-01-012022-12-3101853946dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3101853946core:ListedExchangeTraded2022-01-012022-12-3101853946dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3101853946core:UnlistedNon-exchangeTraded2022-01-012022-12-3101853946core:NetGoodwill2023-12-3101853946core:IntangibleAssetsOtherThanGoodwill2023-12-3101853946core:LandBuildings2023-12-3101853946core:PlantMachinery2023-12-3101853946core:Vehicles2023-12-3101853946core:FurnitureFittings2023-12-3101853946core:OfficeEquipment2023-12-3101853946core:AfterOneYear2023-12-3101853946core:WithinOneYear2023-12-3101853946core:ListedExchangeTraded2023-12-3101853946core:UnlistedNon-exchangeTraded2023-12-3101853946core:ShareCapital2023-12-3101853946core:SharePremium2023-12-3101853946core:RevaluationReserve2023-12-3101853946core:OtherReservesSubtotal2023-12-3101853946core:RetainedEarningsAccumulatedLosses2023-12-3101853946core:NetGoodwill2022-12-3101853946core:IntangibleAssetsOtherThanGoodwill2022-12-3101853946core:LandBuildings2022-12-3101853946core:PlantMachinery2022-12-3101853946core:Vehicles2022-12-3101853946core:FurnitureFittings2022-12-3101853946core:OfficeEquipment2022-12-3101853946core:AfterOneYear2022-12-3101853946core:WithinOneYear2022-12-3101853946core:ListedExchangeTraded2022-12-3101853946core:UnlistedNon-exchangeTraded2022-12-3101853946core:ShareCapital2022-12-3101853946core:SharePremium2022-12-3101853946core:RevaluationReserve2022-12-3101853946core:OtherReservesSubtotal2022-12-3101853946core:RetainedEarningsAccumulatedLosses2022-12-3101853946core:NetGoodwill2022-01-0101853946core:IntangibleAssetsOtherThanGoodwill2022-01-0101853946core:LandBuildings2022-01-0101853946core:PlantMachinery2022-01-0101853946core:Vehicles2022-01-0101853946core:FurnitureFittings2022-01-0101853946core:OfficeEquipment2022-01-0101853946core:AfterOneYear2022-01-0101853946core:WithinOneYear2022-01-0101853946core:ListedExchangeTraded2022-01-0101853946core:UnlistedNon-exchangeTraded2022-01-0101853946core:ShareCapital2022-01-0101853946core:SharePremium2022-01-0101853946core:RevaluationReserve2022-01-0101853946core:OtherReservesSubtotal2022-01-0101853946core:RetainedEarningsAccumulatedLosses2022-01-0101853946core:AfterOneYear2023-01-012023-12-3101853946core:WithinOneYear2023-01-012023-12-3101853946core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-3101853946core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-3101853946core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-3101853946core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-3101853946core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-3101853946core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-3101853946core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3101853946core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3101853946core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-3101853946core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3101853946core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3101853946core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3101853946core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3101853946core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3101853946core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3101853946core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3101853946core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3101853946core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3101853946core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3101853946core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3101853946core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3101853946core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3101853946core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3101853946core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3101853946core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3101853946core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3101853946core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3101853946bus:Director12023-01-012023-12-3101853946bus:Director22023-01-012023-12-3101853946bus:Director32023-01-012023-12-31

CITYVIEW LIMITED

Registered Number
01853946
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

CITYVIEW LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

Mr D Brotherton
Mr W Brotherton
Mrs J Fisher

Company Secretary

Mrs J Fisher

Registered Address

Milburn House Hexham Business Park
Burn Lane
Hexham
NE46 3RU

Registered Number

01853946 (England and Wales)
CITYVIEW LIMITED
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investment property4875,000875,000
875,000875,000
Current assets
Debtors544,06354,874
Cash at bank and on hand14,1233,170
58,18658,044
Creditors amounts falling due within one year6(13,035)(12,246)
Net current assets (liabilities)45,15145,798
Total assets less current liabilities920,151920,798
Provisions for liabilities7(99,507)(99,507)
Net assets820,644821,291
Capital and reserves
Called up share capital100100
Other reserves424,217424,217
Profit and loss account396,327396,974
Shareholders' funds820,644821,291
The financial statements were approved and authorised for issue by the Board of Directors on 13 September 2024, and are signed on its behalf by:
Mr W Brotherton
Director
Registered Company No. 01853946
CITYVIEW LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Rents and management charges receivable in respect of freehold investment property are recognised in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings50
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20232022
Average number of employees during the year33
3.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
At 01 January 23488488
At 31 December 23488488
Depreciation and impairment
At 01 January 23488488
At 31 December 23488488
Net book value
At 31 December 23--
At 31 December 22--
4.Investment property
The 2023 valuations were made by the directors, on an open market value for existing use basis.

£
Fair value at 01 January 23875,000
At 31 December 23875,000
5.Debtors: amounts due within one year

2023

2022

££
Other debtors44,06354,874
Total44,06354,874
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables6157
Taxation and social security651649
Other creditors9,2868,899
Accrued liabilities and deferred income3,0372,641
Total13,03512,246
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)99,50799,507
Total99,50799,507