Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 true 2024-04-01 false property investment 3 3 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. OC347721 2024-04-01 2025-03-31 OC347721 2023-04-01 2024-03-31 OC347721 2025-03-31 OC347721 2024-03-31 OC347721 c:FurnitureFittings 2024-04-01 2025-03-31 OC347721 c:FurnitureFittings 2025-03-31 OC347721 c:FurnitureFittings 2024-03-31 OC347721 c:FreeholdInvestmentProperty 2025-03-31 OC347721 c:FreeholdInvestmentProperty 2024-03-31 OC347721 c:CurrentFinancialInstruments 2025-03-31 OC347721 c:CurrentFinancialInstruments 2024-03-31 OC347721 c:CurrentFinancialInstruments 2 2025-03-31 OC347721 c:CurrentFinancialInstruments 2 2024-03-31 OC347721 c:Non-currentFinancialInstruments 2025-03-31 OC347721 c:Non-currentFinancialInstruments 2024-03-31 OC347721 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC347721 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC347721 c:Non-currentFinancialInstruments c:AfterOneYear 2025-03-31 OC347721 c:Non-currentFinancialInstruments c:AfterOneYear 2024-03-31 OC347721 c:Non-currentFinancialInstruments c:BetweenTwoFiveYears 2025-03-31 OC347721 c:Non-currentFinancialInstruments c:BetweenTwoFiveYears 2024-03-31 OC347721 e:FRS102 2024-04-01 2025-03-31 OC347721 e:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC347721 e:FullAccounts 2024-04-01 2025-03-31 OC347721 e:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC347721 e:PartnerLLP1 2024-04-01 2025-03-31 OC347721 c:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 OC347721 c:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 OC347721 c:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC347721 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC347721 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC347721 EAST VIEW PROPERTY INVESTMENT LLP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
EAST VIEW PROPERTY INVESTMENT LLP
CONTENTS
| Page
Balance sheet | 1 - 2
Reconciliation of Members' interests | 3
Notes to the financial statements | 4 - 7
EAST VIEW PROPERTY INVESTMENT LLP REGISTERED NUMBER:OC347721
BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 5 |  | 950,000 |  | 950,000
|  |  | 950,000 |  | 950,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 43,983 |  | 43,804 |
Cash at bank and in hand | 7 | 155 |  | 3,014 |
|  | 44,138 |  | 46,818 |
Creditors: Amounts Falling Due Within One Year | 8 | (25,632) |  | (15,624) |
Net current assets |  |  | 18,506 |  | 31,194
Total assets less current liabilities |  |  | 968,506 |  | 981,194
Creditors: amounts falling due after more than one year | 9 |  | (565,588) |  | (565,588)
|  |  | 402,918 |  | 415,606
Net assets |  |  | 402,918 |  | 415,606
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Members' other interests |  |  |  |  |
Revaluation reserve classified as equity |  | 435,833 |  | 435,833 |
Other reserves classified as equity |  | (32,915) |  | (20,227) |
|  |  | 402,918 |  | 415,606
|  |  | 402,918 |  | 415,606
Total members' interests |  |  |  |  |
Amounts due from members (included in debtors) | 6 |  | (42,684) |  | (42,684)
Members' other interests |  |  | 402,918 |  | 415,606
|  |  | 360,234 |  | 372,922
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime. The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. The Members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements. 1
EAST VIEW PROPERTY INVESTMENT LLP REGISTERED NUMBER:OC347721
BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The entity has opted not to file the profit and loss account in accordance with the provisions applicable to entities subject to the small LLPs regime. The financial statements were approved and authorised for issue by the Members and were signed on their behalf on 7 January 2026.
D Rosenberg
Designated Member
The notes on pages 4 to 7 form part of these financial statements. East View Property Investment LLP has no equity and, in accordance with the provisions contained within the Statement of Recommended Practice "Accounting by Limited Liability Partnerships", has not presented a Statement of changes in equity. 2
EAST VIEW PROPERTY INVESTMENT LLP
RECONCILIATION OF MEMBERS' INTERESTS FOR THE YEAR ENDED 31 MARCH 2025
| EQUITY Members' other interests | DEBT Loans and other debts due to members less any amounts due from members in debtors | Total members' interests
| Non - distributable other reserves | Distributable other reserves | Total | Other amounts | Total | Total
| £ | £ | £ | £ | £ | £
Loss for the year available for discretionary division among members | - | (20,227) | (20,227) | - | - | (20,227)
Members' interests after profit for the year | 466,917 | (20,227) | 446,690 | (42,684) | (42,684) | 404,006
Movement in reserves | (31,084) | - | (31,084) | - | - | (31,084)
Amounts due to members |  |  |  | - | - |
Amounts due from members |  |  |  | (42,684) | (42,684) |
Balance at 31 March 2024 | 435,833 | (20,227) | 415,606 | (42,684) | (42,684) | 372,922
Loss for the year available for discretionary division among members | - | (12,688) | (12,688) | - | - | (12,688)
Members' interests after profit for the year | 435,833 | (32,915) | 402,918 | (42,684) | (42,684) | 360,234
Amounts due to members |  |  |  | - | - |
Amounts due from members |  |  |  | (42,684) | (42,684) |
Balance at 31 March 2025 | 435,833 | (32,915) | 402,918 | (42,684) | (42,684) | 360,234
There are no existing restrictions or limitations which impact the ability of the members of the LLP to reduce the amount of Members' other interests.
3
EAST VIEW PROPERTY INVESTMENT LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
East View Property Investment LLP is a limited liability partnership, registered in England and Wales, registration number OC347721. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE and the trading address is 17 Grosvenor Hill, London, W1K 3QB. The principal activity of the LLP continued to be that of property investment. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships". The LLP's functional and presentational currency is pound sterling. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. 4
EAST VIEW PROPERTY INVESTMENT LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.7 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Financial instruments
The LLP only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties.
3. | Employees
| The average monthly number of employees, including designated members, during the year was 3 (2024 - 3).
5
EAST VIEW PROPERTY INVESTMENT LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost |
| At 1 April 2024 | 1,625
| At 31 March 2025 | 1,625
| Depreciation |
| At 1 April 2024 | 1,625
| At 31 March 2025 | 1,625
| Net book value |
| At 31 March 2025 | -
| At 31 March 2024 | -
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 April 2024 | 950,000
| At 31 March 2025 | 950,000
The 2025 valuations were made by the Designated Members, on an open market value for existing use basis.
| If the investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 514,166 | 514,166
6
EAST VIEW PROPERTY INVESTMENT LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 384
| Prepayments and accrued income | 1,299 | 735
| Amounts due from members | 42,684 | 42,684
|  | 43,983 | 43,803
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 155 | 3,014
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 15,000 | 4,758
| Accruals and deferred income | 10,632 | 10,866
|  | 25,632 | 15,624
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 565,588 | 565,588
| The bank loan is secured on the investment property held by the company.
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 2-5 years |  |
| Bank loans | 565,588 | 565,588
7