REGISTERED NUMBER: 09053223

Unaudited Financial Statements for the Year Ended 31 March 2025

for

A Bird'S Eye View Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms H Wayth

D J Lewis

REGISTERED OFFICE:

1 Golden Court

Richmond

Surrey

TW9 1EU

REGISTERED NUMBER:

09053223

ACCOUNTANTS:

The Hughes Consultancy

1 Golden Court

Richmond

Surrey

TW9 1EU

BANKERS:

Barclays bank

1 churchill place

London

E14 5HP

FIXED ASSETS

Tangible assets

4

1,721

680

CURRENT ASSETS

Debtors

5

62,500

60,484

Cash at bank and in hand

266,142

127,639

328,642

188,123

CREDITORS

Amounts falling due within one year

6

54,554

24,444

NET CURRENT ASSETS

274,088

163,679

TOTAL ASSETS LESS CURRENT LIABILITIES

275,809

164,359

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

8

275,807

164,357

SHAREHOLDERS' FUNDS

275,809

164,359

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 December 2025 and were signed on its behalf by:

Ms H Wayth - Director

1.	STATUTORY INFORMATION

A Bird'S Eye View Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

2,148

1,081

3,229

Additions

1,614

-

1,614

At 31 March 2025

3,762

1,081

4,843

DEPRECIATION

At 1 April 2024

1,469

1,080

2,549

Charge for year

573

-

573

At 31 March 2025

2,042

1,080

3,122

NET BOOK VALUE

At 31 March 2025

1,720

1

1,721

At 31 March 2024

679

1

680

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

62,500

60,350

VAT

-

134

62,500

60,484

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

1

Tax

53,240

17,314

VAT

421

-

Other creditors

143

-

Directors' current accounts

-

2,136

Accrued expenses

750

4,993

54,554

24,444

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary A

1

1

1

1

Ordinary B

1

1

1

2

2

8.

RESERVES

Retained

earnings

£

At 1 April 2024

164,357

Profit for the year

159,450

Dividends

(48,000

)

At 31 March 2025

275,807