Company Registration No. 12926276 (England and Wales)
Longview Advisors Limited
Unaudited financial statements
for the year ended 31 March 2025
Pages for filing with the registrar
Longview Advisors Limited
Contents
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 7
Longview Advisors Limited
Statement of financial position
As at 31 March 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,249
2,751
Current assets
Debtors
4
22,471
-
0
Cash at bank and in hand
490,500
505,660
512,971
505,660
Creditors: amounts falling due within one year
5
(73,297)
(78,608)
Net current assets
439,674
427,052
Net assets
442,923
429,803
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
442,823
429,703
Total equity
442,923
429,803

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 21 October 2025.
Gulnara Long
Director
Company Registration No. 12926276
Longview Advisors Limited
Statement of changes in equity
For the year ended 31 March 2025
2
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2023
100
374,680
374,780
Year ended 31 March 2024:
Profit and total comprehensive income
-
185,023
185,023
Dividends
-
(130,000)
(130,000)
Balance at 31 March 2024
100
429,703
429,803
Year ended 31 March 2025:
Profit and total comprehensive income
-
163,120
163,120
Dividends
-
(150,000)
(150,000)
Balance at 31 March 2025
100
442,823
442,923
Longview Advisors Limited
Notes to the financial statements
For the year ended 31 March 2025
3
1
Accounting policies
Company information

Longview Advisors Limited is a private company limited by shares incorporated in England and Wales. The registered office is 71 Queen Victoria Street, London, EC4V 4BE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the provision of professional services is recognised when the service is complete and invoiced.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
33.3% straight line
Computers
33.3% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Longview Advisors Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies (continued)
4

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Longview Advisors Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
1
Accounting policies (continued)
5
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Longview Advisors Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
6
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024
7,309
Additions
2,050
Disposals
(2,380)
At 31 March 2025
6,979
Depreciation and impairment
At 1 April 2024
4,558
Depreciation charged in the year
1,552
Eliminated in respect of disposals
(2,380)
At 31 March 2025
3,730
Carrying amount
At 31 March 2025
3,249
At 31 March 2024
2,751
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
22,471
-
0
Longview Advisors Limited
Notes to the financial statements (continued)
For the year ended 31 March 2025
7
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
58,178
63,311
Other taxation and social security
9,329
10,883
Other creditors
5,790
4,414
73,297
78,608
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100

The shares have attached to them full voting, dividend and capital distribution (including on winding up) rights; they do not confer any rights of redemption.

7
Related party transactions

Included within other debtors is an amount owed by the director of £13,696 (2024: £992 owed to director).

During the year, marketing services were purchased from Longhand Works, a business run by the director's spouse, of £76,999 (2024: £36,300). All purchases were made at an arms length basis.

2025-03-31 2024-04-01 false false false 25 October 2025 CCH Software CCH Accounts Production 2024.301 No description of principal activity Gulnara Long 12926276 2024-04-01 2025-03-31 12926276 2025-03-31 12926276 2024-03-31 12926276 core:OtherPropertyPlantEquipment 2025-03-31 12926276 core:OtherPropertyPlantEquipment 2024-03-31 12926276 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 12926276 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 12926276 core:CurrentFinancialInstruments 2025-03-31 12926276 core:CurrentFinancialInstruments 2024-03-31 12926276 core:ShareCapital 2025-03-31 12926276 core:ShareCapital 2024-03-31 12926276 core:RetainedEarningsAccumulatedLosses 2025-03-31 12926276 core:RetainedEarningsAccumulatedLosses 2024-03-31 12926276 core:ShareCapital 2023-03-31 12926276 core:RetainedEarningsAccumulatedLosses 2023-03-31 12926276 bus:Director1 2024-04-01 2025-03-31 12926276 core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 12926276 2023-04-01 2024-03-31 12926276 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 12926276 core:PlantMachinery 2024-04-01 2025-03-31 12926276 core:ComputerEquipment 2024-04-01 2025-03-31 12926276 core:OtherPropertyPlantEquipment 2024-03-31 12926276 core:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 12926276 core:WithinOneYear 2025-03-31 12926276 core:WithinOneYear 2024-03-31 12926276 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12926276 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12926276 bus:FRS102 2024-04-01 2025-03-31 12926276 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 12926276 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP