Company registration number 15940538 (England and Wales)
PARKVIEW HOUSE INVESTMENTS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
PARKVIEW HOUSE INVESTMENTS LIMITED
COMPANY INFORMATION
Directors
S Hussain
(Appointed 6 September 2024)
A Sheikh
(Appointed 29 October 2024)
Y Sheikh
(Appointed 29 October 2024)
Company number
15940538
Registered office
Parkview House Ground Floor
82 Oxford Road
Uxbridge
UB8 1UX
Auditor
Moore NHC Audit Limited
East Wing
Goffs Oak House
Goffs Lane
Goffs Oak
Hertfordshire
EN7 5GE
PARKVIEW HOUSE INVESTMENTS LIMITED
CONTENTS
Page
Directors' report
1
Directors' responsibilities statement
2
Independent auditor's report
3 - 5
Income statement
6
Statement of financial position
7
Statement of changes in equity
8
Statement of cash flows
9
Notes to the financial statements
10 - 18
PARKVIEW HOUSE INVESTMENTS LIMITED
DIRECTORS' REPORT
FOR THE PERIOD ENDED 31 MARCH 2025
- 1 -

The directors present their annual report and financial statements for the Period ended 31 March 2025.

Principal activities

The principal activity of the company was that of property investment.

The company was incorporated on 6 September 2024 and started trading on the same day. On incorporation, the company issued 100 fully paid Ordinary shares of £1.00 each.

Results and dividends

The results for the Period are set out on page 6.

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the Period and up to the date of signature of the financial statements were as follows:

S Hussain
(Appointed 6 September 2024)
A Sheikh
(Appointed 29 October 2024)
Y Sheikh
(Appointed 29 October 2024)
Auditor

Moore NHC Audit Limited were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006. Moore NHC Audit Limited is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of disclosure to auditor

Each director in office at the date of approval of this annual report confirms that:

- so far as the director is aware, there is no relevant audit information of which the company's auditor is unaware, and

- the director has taken all the steps that he / she ought to have taken as a director in order to make himself / herself aware of any relevant audit information and to establish that the company's auditor is aware of that information.

This confirmation is given and should be interpreted in accordance with the provisions of section 418 of the Companies Act 2006.

Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
S Hussain
Director
22 December 2025
PARKVIEW HOUSE INVESTMENTS LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE PERIOD ENDED 31 MARCH 2025
- 2 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with International Financial Reporting Standards (IFRSs) as adopted by the United Kingdom. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, International Accounting Standard 1 requires that directors:

- properly select and apply accounting policies;

- present information, including accounting policies, in a manner that provides relevant, reliable, comparable and understandable information;

- provide additional disclosures when compliance with the specific requirements in IFRSs are insufficient to enable users to understand the impact of particular transactions, other events and conditions on the entity's financial position and financial performance; and

- make an assessment of the company's ability to continue as a going concern.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

PARKVIEW HOUSE INVESTMENTS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF PARKVIEW HOUSE INVESTMENTS LIMITED
- 3 -
Opinion

We have audited the financial statements of Parkview House Investments Limited (the 'company') for the Period ended 31 March 2025 which comprise the income statement, the statement of financial position, the statement of changes in equity, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and UK adopted international accounting standards.

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the Period then ended;

- have been properly prepared in accordance with UK adopted international accounting standards; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the Directors' Report for the financial period for which the financial statements are prepared is consistent with the financial statements; and

- the Directors' Report has been prepared in accordance with applicable legal requirements.

PARKVIEW HOUSE INVESTMENTS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF PARKVIEW HOUSE INVESTMENTS LIMITED (CONTINUED)
- 4 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the Directors' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit; or

- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of small companies' exemption in preparing the Directors' Report and take advantage of the small companies exemption from the requirement to prepare a Strategic Report.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

PARKVIEW HOUSE INVESTMENTS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF PARKVIEW HOUSE INVESTMENTS LIMITED (CONTINUED)
- 5 -
Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the company.

Our approach was as follows:

- We obtained an understanding of the legal and regulatory requirements applicable to the company and considered that the most significant are the Companies Act 2006, International Financial Reporting Standards as adopted by the UK, and UK taxation legislation.

- We obtained an understanding of how the company complies with these requirements by discussions with management and those charged with governance.

- We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.

- We inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations.

Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required

A further description of our responsibilities is available on the Financial Reporting Council's website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Francis Corbishley (Senior Statutory Auditor)
For and on behalf of Moore NHC Audit Limited, Statutory Auditor
Chartered Accountants
East Wing
Goffs Oak House
Goffs Lane
Goffs Oak
Hertfordshire
EN7 5GE
23 December 2025
PARKVIEW HOUSE INVESTMENTS LIMITED
INCOME STATEMENT
FOR THE PERIOD ENDED 31 MARCH 2025
- 6 -
Period
ended
31 March
2025
Notes
£
Revenue
3
383,816
Gross profit
383,816
Administrative expenses
(344,154)
Operating profit
39,662
Investment revenues
6
99
Profit before taxation
39,761
Income tax income
7
25,921
Profit and total comprehensive income for the Period
65,682

The income statement has been prepared on the basis that all operations are continuing operations.

PARKVIEW HOUSE INVESTMENTS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2025
31 March 2025
- 7 -
2025
Notes
£
Non-current assets
Investment property
8
7,588,058
Deferred tax asset
11
25,921
7,613,979
Current assets
Trade and other receivables
9
277,303
Current liabilities
Trade and other payables
10
7,446,687
Deferred revenue
12
378,813
7,825,500
Net current liabilities
(7,548,197)
Net assets
65,782
Equity
Called up share capital
13
100
Retained earnings
65,682
Total equity
65,782

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

The financial statements were approved by the board of directors and authorised for issue on 22 December 2025 and are signed on its behalf by:
S Hussain
Director
Company registration number 15940538 (England and Wales)
PARKVIEW HOUSE INVESTMENTS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 MARCH 2025
- 8 -
Share capital
Retained earnings
Total
Notes
£
£
£
Balance at 6 September 2024
-
-
-
Period ended 31 March 2025:
Profit and total comprehensive income
-
65,682
65,682
Transactions with owners:
Issue of share capital
13
100
-
100
Balance at 31 March 2025
100
65,682
65,782
PARKVIEW HOUSE INVESTMENTS LIMITED
STATEMENT OF CASH FLOWS
FOR THE PERIOD ENDED 31 MARCH 2025
- 9 -
2025
Notes
£
£
Cash flows from operating activities
Cash generated from operations
17
7,587,859
Net cash inflow from operating activities
7,587,859
Investing activities
Purchase of investment property
(7,588,058)
Interest received
99
Net cash used in investing activities
(7,587,959)
Financing activities
Proceeds from issue of shares
100
Net cash generated from financing activities
100
Net increase in cash and cash equivalents
-
0
Cash and cash equivalents at beginning of year
-
0
Cash and cash equivalents at end of year
-
0
PARKVIEW HOUSE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
- 10 -
1
Accounting policies
Company information

Parkview House Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is Parkview House Ground Floor, 82 Oxford Road, Uxbridge, UB8 1UX. The company's principal activities and nature of its operations are disclosed in the directors' report.

1.1
Reporting period

The company was incorporated on 6 September 2024 and started trading the same day.

The company's accounting period was shortened from 3 0 September 202 5 to 31 March 2025 to co-terminate with its ultimate parent company. The first financial statements of the company is for the period from 6 September 2024 to 31 March 2025.

1.2
Basis of preparation

The financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted for use in the United Kingdom and with the requirements of the Companies Act 2006 applicable to companies reporting under IFRS, except as otherwise stated.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, except for revaluation of investment properties and financial instruments which have been measured at fair value. The principal accounting policies adopted are set out below.

1.3
Going concern

The directors have at the time of approving the financial statements, a reasonable expectation that the true company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Revenue

i) Rental Income

Rental income receivable from operating leases, less the Company's initial direct costs of entering into leases, is recognised on a straight-line basis over the term of the lease, except for contingent rental income which is recognised when it arises.

Incentives for lessees to enter into lease agreements are spread evenly over the lease term, even if the payments are not made on such basis. The lease term is the non-cancellable period of the lease together with any further term for which the tenant has the option to continue the lease, where, at the inception of the lease, the directors are reasonably certain that the tenant will exercise that option.

Amounts received from the tenants to terminate leases or to compensate for dilapidations are recognised in the income statement when they arise.

ii) Service charges and expenses recoverable from tenants

Income arising from expenses recharged to tenants is recognised in the period in which the expense can be contractually recovered. Service charges and other such receipts are included gross of the related costs in the revenue, as the directors consider that the company acts as principal in the respect.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. The surplus or deficit on revaluation is recognised in profit or loss.

PARKVIEW HOUSE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 11 -
1.6
Cash and cash equivalents

Cash and cash equivalents 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.

1.7
Financial assets

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument. Financial assets are classified into specified categories, depending on the nature and purpose of the financial assets.

At initial recognition, financial assets classified as fair value through profit and loss are measured at fair value and any transaction costs are recognised in profit or loss. Financial assets not classified as fair value through profit and loss are initially measured at fair value plus transaction costs.

Financial assets at fair value through profit or loss

When any of the above-mentioned conditions for classification of financial assets is not met, a financial asset is classified as measured at fair value through profit or loss. Financial assets measured at fair value through profit or loss are recognized initially at fair value and any transaction costs are recognised in profit or loss when incurred. A gain or loss on a financial asset measured at fair value through profit or loss is recognised in profit or loss, and is included within finance income or finance costs in the statement of income for the reporting period in which it arises.

Financial assets held at amortised cost

Financial instruments are classified as financial assets measured at amortised cost where the objective is to hold these assets in order to collect contractual cash flows, and the contractual cash flows are solely payments of principal and interest. They arise principally from the provision of goods and services to customers (eg trade receivables). They are initially recognised at fair value plus transaction costs directly attributable to their acquisition or issue, and are subsequently carried at amortised cost using the effective interest rate method, less provision for impairment where necessary.

Impairment of financial assets

Financial assets carried at amortised cost and FVOCI are assessed for indicators of impairment at each reporting end date.

The expected credit losses associated with these assets are estimated on a forward-looking basis. A broad range of information is considered when assessing credit risk and measuring expected credit losses, including past events, current conditions, and reasonable and supportable forecasts that affect the expected collectability of the future cash flows of the instrument.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

1.8
Financial liabilities

The company recogni s es financial debt when the company becomes a party to the contractual provisions of the instruments. Financial liabilities are classified as either 'financial liabilities at fair value through profit or loss' or 'other financial liabilities'.

Other financial liabilities

Other financial liabilities, including borrowings, t rade payables and other short-term monetary liabilities, are initially measured at fair value net of transaction costs directly attributable to the issuance of the financial liability. They are subsequently measured at amortised cost using the effective interest method. For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption, as well as any interest or coupon payable while the liability is outstanding.

PARKVIEW HOUSE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 12 -
Derecognition of financial liabilities

Financial liabilities are derecognised when, and only when, the company’s obligations are discharged, cancelled, or they expire.

1.9
Equity instruments

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

1.10
Taxation

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

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.

Deferred tax

Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
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 inventories or non-current 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.

PARKVIEW HOUSE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 13 -
2
Adoption of new and revised standards and changes in accounting policies

At the date of authorisation of these financial statements, certain new standards, amendments and interpretations to existing standards have been published by the IASB but are not yet effective and these have not been applied early by the company. Management anticipates that the following pronouncements relevant to the companies operation will be adopted in the companies accounting policies for the first period beginning after the effective date of the pronouncement, once adopted by the UK:

Title |  |  | Subject |  | Effective date per standard
Amendments to IAS 12 deferred tax related to assets and liabilities arising from a single transaction |  |  | Recognition of deferred tax on transactions that, on initial recognition give rise to equal amounts of taxable and deductible temporary differences |  | 1 January 2023
Amendments to IAS 12 international tax reform |  |  | Amendments provide a temporary exception to the requirements regarding deferred tax assets and liabilities related to pillar two income taxes |  | 1 January 2023
Narrow scope amendments to IAS 1, practice statement 2 and IAS 8 |  |  | Improved accounting policy disclosures |  | 1 January 2023
Amendments to IFRS 16, lease liability in a sale and leaseback |  |  | Amendments clarify how a seller-lessee subsequently measures sale and leaseback transactions that satisfy the requirements in IFRS 15 to be accounted for as a sale. |  | 1 January 2024
Amendments to IAS 1, Non-current liabilities with covenants |  |  | Amendments clarify how conditions with which an entity must comply within twelve months after the reporting period affect the classification of a liability |  | 1 January 2024
Disclosures: Supplier Finance Arrangements |  |  | Amendments to IAS 7 and IFRS 7 |  | 1 January 2024

Issued IFRS not yet effective

At the date of authorisation of these financial statements, certain new standards, amendments and interpretations to existing standards have been published by the IASB but are not yet effective and these have not been applied early by the company. Management anticipates that the following pronouncements relevant to the companies operation will be adopted in the companies accounting policies for the first period beginning after the effective date of the pronouncement:

Title |  |  | Subject |  | Effective date per standard
Annual Improvements to IFRS Standards 2018–2020 Volume 11 |  |  | Amendments to IFRS 1, IFRS 7, IFRS9, and IFRS10 |  | 1 January 2026
Subsidiaries without Public Accountability: Disclosures |  |  | IFRS 18 and 19 specifies reduced disclosure requirements in financial statements |  | 1 January 2027
Classification and Measurement of financial instruments |  |  | Amendments to IFRS 9 and IFRS 7 for the Classification and Measurement of Financial Instruments. |  | 1 January 2026
Lack of exchangeability |  |  | Amendments to IAS 21 |  | 1 January 2025

PARKVIEW HOUSE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
2
Adoption of new and revised standards and changes in accounting policies
(Continued)
- 14 -

Title |  |  | Subject |  | Effective date per standard
Contracts Referencing Nature-dependent Electricity – |  |  | Amendments to IFRS 9 and IFRS 7 |  | 1 January 2026
IFRS 18 – Presentation and Disclosure in Financial Statements |  |  |  |  | 1 January 2027
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture |  |  | Amendments to IFRS 10 and IAS 28 |  | Note (a)

Note (a): In December 2015, the IASB postponed the effective date of this amendment indefinitely pending the outcome of its research project on the equity method of accounting.

The Directors expect that the adoption of the standards listed above will not have a material impact on the financial information of the company in future reporting periods.

3
Revenue
2025
£
Revenue analysed by class of business
Rent income
239,263
Service charge income
144,553
383,816
4
Auditor's remuneration
2025
Fees payable to the company's auditor and associates:
£
For audit services
Audit of the financial statements of the company
1,800
5
Employees

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

2025
Number
3
PARKVIEW HOUSE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
(Continued)
- 15 -
6
Investment income
2025
£
Interest income
Financial instruments measured at amortised cost:
Other interest income on financial assets
99
Income above relates to assets held at amortised cost, unless stated otherwise.
7
Income tax expense
2025
£
Deferred tax
Origination and reversal of temporary differences
(25,921)

The charge for the Period can be reconciled to the profit per the income statement as follows:

2025
£
Profit before taxation
39,761
Expected tax charge based on a corporation tax rate of 25.00%
9,940
Group relief
15,981
Permanent capital allowances in excess of depreciation
(25,921)
Deferred tax movement
(25,921)
Taxation credit for the period
(25,921)
8
Investment property
2025
£
Cost
At 6 September 2024
-
0
Additions through acquisition
7,588,058
At 31 March 2025
7,588,058

Investment property comprises office building that are leased under operating leases. As at the balance sheet date, the investment property was valued at £7,588,058. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors as at the balance sheet date. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

PARKVIEW HOUSE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 16 -
9
Trade and other receivables
2025
£
Trade receivables
22,609
Other receivables
254,372
Prepayments
322
277,303
10
Trade and other payables
2025
£
Trade payables
62,319
Amounts owed to fellow group undertakings
7,031,098
Accruals
78,704
Social security and other taxation
64,924
Other payables
209,642
7,446,687
11
Deferred taxation
Assets
2025
£
Deferred tax balances
25,921
Deferred tax assets are expected to be recovered within one year.

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon during the current and prior reporting period.

ACAs
£
Liability at 6 September 2024
-
Deferred tax movements in current year
Credit/(charge) to profit or loss
25,921
Asset at 31 March 2025
25,921
PARKVIEW HOUSE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 17 -
12
Deferred revenue
2025
£
Arising from
378,813
All deferred revenues are expected to be settled within 12 months from the reporting date.
13
Share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary share of £1 each
100
100

On incorporation, the company issued 100 fully paid Ordinary shares of £1.00 each.

14
Capital risk management

The company is not subject to any externally imposed capital requirements.

15
Related party transactions

During the period, the company was charged a management fee of £176,250 by Metropolitan House Investments (U.K) Limited; a fellow subsidiary company.

The company transacts with Caretech Holdings Limited. The companies are related due to the directors of Parkview House Investments Limited also being directors of Caretech Holdings Limited. The companies transact with each other on normal commercial terms. Details of transactions during the period are as follows:

2025
£
Rental Income
107,559
Service charge income
70,536
Included within trade receivables due within one year
11,352
16
Controlling party

The immediate and ultimate parent company is Sheikh Holdings Group (Investments) Limited. A company registered in England and Wales with Registered office address Parkview House Ground Floor, 82 Oxford Road, Uxbridge, England, UB8 1UX.

The following are the parents of the largest and smallest groups in which this company's results are consolidated:

Largest group
Sheikh Holdings Group (Investments) Limited
Smallest group
Sheikh Holdings Group (Investments) Limited
PARKVIEW HOUSE INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 18 -
17
Cash generated from operations
2025
£
Profit for the Period before taxation
39,761
Adjustments for:
Investment income
(99)
Movements in working capital:
Increase in trade and other receivables
(277,303)
Increase in trade and other payables
7,446,687
Increase in deferred revenue outstanding
378,813
Cash generated from operations
7,587,859
18
Analysis of changes in net funds
6 September 2024
31 March 2025
£
£
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