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Registered number: 15508192









EATVIEW LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
EATVIEW LIMITED
REGISTERED NUMBER: 15508192

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Investment property
 4 
6,218,446

Current assets
  

Debtors: amounts falling due within one year
 5 
830

Cash at bank and in hand
  
59,088

  
59,918

Creditors: amounts falling due within one year
 6 
(1,851)

Net current assets
  
 
 
58,067

Total assets less current liabilities
  
6,276,513

Creditors: amounts falling due after more than one year
 7 
(6,294,745)

  

Net (liabilities)/assets
  
(18,232)


Capital and reserves
  

Called up share capital 
  
300

Profit and loss account
  
(18,532)

  
(18,232)


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 period 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 statement of income and retained earnings 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: 




................................................
Nicholas James Fallows
Page 1

 
EATVIEW LIMITED
REGISTERED NUMBER: 15508192
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

Director

Date: 6 March 2025

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

Page 2

 
EATVIEW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Eatview Limited (the 'Company') is a private company, limited by shares, domiciled and incorporated in England and Wales (registered number: 15508192). The registered office address is 26 St James’s Square, London SW1Y 4JH.
The Company was incorporated on 20 February 2024, these financial statements present the results for the 10 month period ended 31 December 2024.
The Company's principal activity is to acquire, develop and hold investment property with a view to generating long-term rental and capital appreciation.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 Company's functional and presentational currency is GBP.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is comprised of rental income that relates to operating leases.
Rental income from operating leases and rent free incentives are recognised on a straight-line basis over the term of the relevant lease. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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, 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 profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
EATVIEW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

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.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration.

The average monthly number of employees, including directors, during the period was 0.


4.


Investment property


Freehold investment property

£



Valuation


At 20 February 2024
-


Additions at cost
6,218,446



At 31 December 2024
6,218,446

The Company acquired one investment property during the period. In the directors’ view, the purchase price paid is therefore deemed to represent the fair value of the property as at 31 December 2024.





5.


Debtors

2024
£


Other debtors
830


Page 4

 
EATVIEW LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
851

Accruals and deferred income
1,000

1,851



7.


Creditors: Amounts falling due after more than one year

2024
£

Amounts owed to other participating interests
6,294,745


During the period, the Company held three loans from the shareholders. These loans totalled £6,294,745 at 31 December 2024. 
Each shareholder has one loan in issue with the Company which are interest free and due for repayment on 27 March 2034. 


8.


Controlling party

The directors do not consider there to be an ultimate controlling party.

Page 5