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REGISTERED NUMBER: 14633731 (England and Wales)

PENTLAND VIEW INVESTMENTS LIMITED

Unaudited Financial Statements

for the Year Ended 31 July 2025

PENTLAND VIEW INVESTMENTS LIMITED (REGISTERED NUMBER: 14633731) |

Contents of the Financial Statements

for the year ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| PENTLAND VIEW INVESTMENTS LIMITED |

Company Information

for the year ended 31 July 2025

| Directors: | Mrs E R Wilson

| Mr C Wilson

| Registered office: | 3rd Floor

| 86 - 90 Paul Street

| London

| EC2A 4NE

| Registered number: | 14633731 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

PENTLAND VIEW INVESTMENTS LIMITED (REGISTERED NUMBER: 14633731) |

Balance Sheet

31 July 2025

2025 | 2024 |

| Notes | £ | £

Fixed assets

Tangible assets | 4 | 19,220 |  | 329 |  |

Investments | 5 | 2 |  | - |  |

Investment property | 6 | 2,552,839 |  | 318,738 |  |

2,572,061 |  | 319,067 |  |

Current assets

Debtors | 7 | 370,255 |  | 302,316 |  |

Cash at bank | 11,085,775 |  | 1,336,660 |  |

11,456,030 |  | 1,638,976 |  |

Creditors

Amounts falling due within one year | 8 | (35,639 | ) | (5,108 | ) |

Net current assets | 11,420,391 |  | 1,633,868 |  |

Total assets less current liabilities | 13,992,452 |  | 1,952,935 |  |

Capital and reserves

Called up share capital | 9 | 138 |  | 138 |  |

Retained earnings | 13,992,314 |  | 1,952,797 |  |

13,992,452 |  | 1,952,935 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 31 March 2026 and were signed on its behalf by:

Mr C Wilson - Director

PENTLAND VIEW INVESTMENTS LIMITED (REGISTERED NUMBER: 14633731) |

Notes to the Financial Statements

for the year ended 31 July 2025

1. | Statutory information

| Pentland View Investments Limited is a private company, limited by shares , registered in England and Wales. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

| 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 pound.

| The financial statements have been prepared under the historical cost convention, modified to include investment properties The principal accounting policies adopted are set out below.

| Going concern

| The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

| Cash at bank and in hand

| Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks.

| Critical accounting judgements

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Critical judgements

| The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

| Recoverability of related company balances

| The company has balances due from a related company by common directorship. Management are of the opinion that this balance is fully recoverable and therefore no provision has been made against this balance.

| Turnover

| Turnover comprises revenue recognised by the company in respect of dividend income.

PENTLAND VIEW INVESTMENTS LIMITED (REGISTERED NUMBER: 14633731) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

2. | Accounting policies - continued

| Tangible fixed assets

| Tangible 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 recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

| Fixtures, fittings & equipment |  | 33% straight line |  |

| Motor vehicles |  | 20% straight line |  |

| Any gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment properties, which is property held to earn rentals for capital appreciation are initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

| Basic financial instruments

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including creditors, are classified as debt and are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Equity instruments

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

| 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.

PENTLAND VIEW INVESTMENTS LIMITED (REGISTERED NUMBER: 14633731) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

2. | Accounting policies - continued

| 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 2 (2024 - 2 ) .

4. | Tangible fixed assets

Fixtures |

and | Motor |

fittings | vehicles | Totals |

| £ | £ | £

| Cost

| At 1 August 2024 | 329 |  | - |  | 329 |  |

| Additions | - |  | 23,751 |  | 23,751 |  |

| At 31 July 2025 | 329 |  | 23,751 |  | 24,080 |  |

| Depreciation

| Charge for year | 110 |  | 4,750 |  | 4,860 |  |

| At 31 July 2025 | 110 |  | 4,750 |  | 4,860 |  |

| Net book value

| At 31 July 2025 | 219 |  | 19,001 |  | 19,220 |  |

| At 31 July 2024 | 329 |  | - |  | 329 |  |

5. | Fixed asset investments

Shares in |

group |

undertakings |

| £

| Cost

| Additions | 2 |  |

| At 31 July 2025 | 2 |  |

| Net book value

| At 31 July 2025 | 2 |  |

PENTLAND VIEW INVESTMENTS LIMITED (REGISTERED NUMBER: 14633731) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

5. | Fixed asset investments - continued

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Details of the company's subsidiaries at 31 December 2025 are as follows:

| Name of undertaking |  | Address |  | Class of |  | % Held |  |

|  | shares held |  | Direct |  |

| Red Squirrel Consultants Limited |  | 1 |  | E Ordinary |  | 100.00 |  |

| Registered office address (all UK otherwise indicated):

| 1. Jupiter House The Drive, Warley Hill Business Park, Great Warley, Brentwood, CM13 3BE

6. | Investment property

Total |

| £

| Fair value

| At 1 August 2024 | 318,738 |  |

| Additions | 2,234,101 |  |

| At 31 July 2025 | 2,552,839 |  |

| Net book value

| At 31 July 2025 | 2,552,839 |  |

| At 31 July 2024 | 318,738 |  |

| The historical cost of the properties held is £2,528,938 (2024: £318,738). The director's deem the value of the properties at the year end to be reasonable based on the average market value of similar properties. Hence, a formal valuation has not been undertaken in the current year.

7. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Amounts owed by group undertakings | 363,904 |  | - |  |

| Other debtors | 6,351 |  | 302,316 |  |

370,255 |  | 302,316 |  |

8. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade creditors | 5,884 |  | 1,328 |  |

| Taxation and social security | 22,373 |  | - |  |

| Other creditors | 7,382 |  | 3,780 |  |

35,639 |  | 5,108 |  |

PENTLAND VIEW INVESTMENTS LIMITED (REGISTERED NUMBER: 14633731) |

Notes to the Financial Statements - continued

for the year ended 31 July 2025

9. | Called up share capital

| Allotted |  | Class: |  | Nominal |  | 2024 |  |

| Number: |  |  | Value: |  |

| 4,900 |  | Ordinary A |  | 0.01 |  | 49 |  |

| 4,900 |  | Ordinary B |  | 0.01 |  | 49 |  |

| 1,000 |  | Ordinary C |  | 0.01 |  | 10 |  |

| 1,000 |  | Ordinary D |  | 0.01 |  | 10 |  |

| 1,000 |  | Ordinary E |  | 0.01 |  | 10 |  |

| 1,000 |  | Ordinary F |  | 0.01 |  | 10 |  |

| 138 |  |

10. | Related party disclosures

| Included within other debtors is £Nil (2024 £300,118) owed to the company by the directors.

| Included within debtors is an amount of £363,904 (2024 - NIL) owed by Another Nice View Limited, a company in which the directors have a material interest.