The average number of persons, including directors, employed by the company during the year was as follows:

From 1 October 2024 the company changed its accounting policy on the recognition of income. Previously income was credited to profit and loss to the extent required to meet that period's expenditure, with any difference being added to, or deducted from, the provision for future expenditure. The new policy recognises all contributions due from tenants in the accounting period as income.

Viewplus Property Management Limited is a private company limited by shares incorporated in England and Wales. The registered office is Apt. No 11 The Spinney, Off Ringley Road, Whitefield, Manchester, M45 7LZ.

For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true