Core Viewpoint Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04361170

Core Viewpoint Limited

Filleted Unaudited Financial Statements

31 March 2025

Core Viewpoint Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Balance sheet	1

Notes to the financial statements	3

Core Viewpoint Limited

Balance Sheet

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	3	417	626
Investments	4	337,021	341,263
		---------	---------
		337,438	341,889

Current assets

Cash at bank and in hand	929		1,843

Creditors: amounts falling due within one year	5	40,801		39,501
		--------		--------
Net current liabilities			39,872		37,658
			---------		---------
Total assets less current liabilities			297,566		304,231

Provisions

Taxation including deferred tax	26,178	17,715
	---------	---------
Net assets	271,388	286,516
	---------	---------

Core Viewpoint Limited

Balance Sheet (continued)

31 March 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	1,000	1,000
Revaluation reserve	74,280	68,206
Profit and loss account	196,108	217,310
	---------	---------
Shareholders funds	271,388	286,516
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the year ending 31 March 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 financial statements for the year in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 10 December 2025 , and are signed on behalf of the board by:

Mrs R Copeland
Director

Company registration number: 04361170

Core Viewpoint Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 26 Bullimore Grove, Kenilworth, CV8 2QF.

2. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain investment assets measured at fair value through profit or loss and in sterling, which is the functional currency of the entity.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and Fittings	-	25% straight line

Investments

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss. A reserves transfer is made from profit & loss reserve to revaluation reserve for any unrealised profits on fair value remeasurement less their deferred tax effect.

3. Tangible assets

	Fixtures and fittings
	£
Cost
At 1 April 2024 and 31 March 2025	3,634
	-------
Depreciation
At 1 April 2024	3,008
Charge for the year	209
	-------
At 31 March 2025	3,217
	-------
Carrying amount
At 31 March 2025	417
	-------
At 31 March 2024	626
	-------

4. Investments

	Listed Investments
	£
Valuation
At 1 April 2024	341,263
Additions	34,353
Disposals	( 52,890)
Revaluations	14,295
	---------
At 31 March 2025	337,021
	---------
Impairment
At 1 April 2024 and 31 March 2025	–
	---------

Carrying amount
At 31 March 2025	337,021
	---------
At 31 March 2024	341,263
	---------

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	40,801	39,501
	--------	--------

6. Financial instruments

The carrying amount for each category of financial instrument is as follows:

	2025	2024
	£	£

Financial assets measured at fair value through profit or loss

Listed investments	337,021	341,263
	---------	---------

7. Director's advances, credits and guarantees

The director had an interest-free loan with the company during the year. The loan is repayable on demand. At the beginning of the year the company owed her £37,521 and at the end of the year the company owed her £38,821. At no point during the year did she owe the company any money.