Registration number: 11218619

Mountview Capital Ltd

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Mountview Capital Ltd

Company Information

Director

G O Rankin

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Mountview Capital Ltd

Statement of Financial Position as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	711	1,145
Current assets
Debtors	5	375,372	361,758
Cash at bank and in hand		6,068	14
		381,440	361,772
Creditors: Amounts falling due within one year	6	(204,755)	(126,030)
Net current assets		176,685	235,742
Total assets less current liabilities		177,396	236,887
Creditors: Amounts falling due after more than one year	6	(25,197)	(36,125)
Provisions for liabilities		-	(299)
Net assets		152,199	200,463
Capital and reserves
Called up share capital		1	1
Retained earnings		152,198	200,462
Shareholders' funds		152,199	200,463

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

The director of Mountview Capital Ltd has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Mountview Capital Ltd

Statement of Financial Position as at 28 February 2025

Approved and authorised by the director on 21 October 2025

.........................................

G O Rankin

Director

Company registration number: 11218619

Mountview Capital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of the provision of debt capital advisory services.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company had net assets at 28 February 2025 of £152,199.

Revenue has been very strong in the year ended 28th February 2025 and this has continued for the first 6 months of the year ended 28th February 2026.

The company currently has a strong pipeline from a variety of different borrowers which based on the expected fees, would allow the company to operate profitably for a period of at least 12 months from the date of approval of these financial statements.

Based on the above, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly the director considers it appropriate to prepare the financial statements on a going concern basis.

Mountview Capital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable in respect of the provision of advice and arranging finance across all classes of real estate and renewable energy. Turnover is shown net of value added tax, returns, rebates and discounts.

Turnover is recognised over the period in which the advisory services are supplied once the company becomes entitled to consideration.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	25% straight-line

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Mountview Capital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company during the year, was 0 (2024 - 0).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 March 2024	2,039	2,039
At 28 February 2025	2,039	2,039
Depreciation
At 1 March 2024	894	894
Charge for the year	434	434
At 28 February 2025	1,328	1,328
Carrying amount
At 28 February 2025	711	711
At 29 February 2024	1,145	1,145

Mountview Capital Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

5

Debtors

	2025 £	2024 £
Other debtors	375,372	361,758
	375,372	361,758

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Loan and borrowings	7	10,868	2,653
Trade creditors		8,214	504
Taxation and social security		178,473	89,321
Other creditors		7,200	33,552
		204,755	126,030

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Loan and borrowings	7	25,197	36,125

7	Loans and borrowings

	2025 £	2024 £
Current loans and borrowings
Bank loan	10,868	2,653