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GALLERY VIEW LTD

Registered Number
14483963
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

GALLERY VIEW LTD
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

Lotte Capewell
Tony Capewell
Neil Renwick
Martin Rowe

Registered Address

The Danes 2 Reindeer Court
Potterspury
Towcester
NN12 7FB

Registered Number

14483963 (England and Wales)
GALLERY VIEW LTD
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets312,649-
12,649-
Current assets
Debtors44,403-
Cash at bank and on hand853200
5,256200
Creditors amounts falling due within one year5(22,215)-
Net current assets (liabilities)(16,959)200
Total assets less current liabilities(4,310)200
Creditors amounts falling due after one year6(5,200)-
Net assets(9,510)200
Capital and reserves
Called up share capital200200
Profit and loss account(9,710)-
Shareholders' funds(9,510)200
The financial statements were approved and authorised for issue by the Board of Directors on 29 August 2025, and are signed on its behalf by:
Lotte Capewell
Director
Registered Company No. 14483963
GALLERY VIEW LTD
Notes to the Financial Statements
for the year ended 30 November 2024

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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
The financial statements have been prepared on a going concern basis notwithstanding the company's net current liabilities position as at the year end. The directors of the company have provided with an undertaking that they will continue to support financially for the foreseeable future and that they will not seek repayment of the amounts currently owing to them in the twelve months from the date of signing the financial statements.
Turnover policy
Revenue comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the Company’s activities, excluding VAT and other sales-related taxes. The Company recognises revenue in accordance with Section 23 of FRS 102, based on the stage of completion of the transaction at the reporting date, provided that the outcome of the transaction can be estimated reliably. Revenue is only recognised when the following conditions are satisfied: - The amount of revenue can be measured reliably; - It is probable that the economic benefits will flow to the Company; - The stage of completion can be measured reliably; - The costs incurred and the costs to complete the transaction can be measured reliably. Revenue from user subscriptions and platform access is recognised over the term of the subscription on a straight-line basis, reflecting the delivery of service over time. Feature services are recognised based on the stage of completion at the reporting date, measured using time incurred, delivery milestones, or technical delivery progress. Revenue from onboarding or configuration fees is recognised over the expected customer relationship period, where it forms part of the ongoing service performance obligation. Any transaction or processing fees retained are recognised upon transaction completion; chargebacks or platform fees are netted accordingly.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account. Development costs will be amortised evenly over their estimated useful life of ten years upon completion. Development costs for internally generated software are capitalised as intangible assets when all of the following conditions, as outlined in FRS 102 Section 18, are met. If these conditions are not met, the costs are expensed in the profit and loss account as incurred: - Technical Feasibility: The software project is technically feasible and expected to be completed successfully. - Intention to Complete: There is a clear intention to complete the software and either use or sell it. - Future Economic Benefits: The software is expected to generate probable future economic benefits. - Availability of Resources: The company has the required financial, technical, and human resources to complete the development. - Ability to Measure Costs Reliably: The development costs can be identified and measured with reliability. - Ability to use or sell the intangible asset.
2.Average number of employees

20242023
Average number of employees during the year00
3.Intangible assets

Other

Total

££
Cost or valuation
Additions12,64912,649
At 30 November 2412,64912,649
Net book value
At 30 November 2412,64912,649
At 30 November 23--
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables438-
Other debtors3,461-
Prepayments and accrued income504-
Total4,403-
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables21,538-
Other creditors312-
Accrued liabilities and deferred income365-
Total22,215-
6.Creditors: amounts due after one year

2024

2023

££
Amounts owed to related parties5,200-
Total5,200-
7.Related party transactions
The company has taken advantage of the exemption available under FRS 102 Section 33 ‘Related Party Disclosures’, as permitted for entities qualifying under Section 1A, and has not disclosed transactions entered into with related parties. All such transactions were conducted at arm’s length.