REGISTERED NUMBER: 00209603 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

Grange View Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C J F Silcock

Mrs J Silcock

Mrs S F Davenport

SECRETARY:

Mr C J F Silcock

REGISTERED OFFICE:

Oriel House

2 - 8 Oriel Road

Bootle

Merseyside

L20 7EP

REGISTERED NUMBER:

00209603 (England and Wales)

ACCOUNTANTS:

DJH Business Advisors Ltd T/A SB&P

Oriel House

2-8 Oriel Road

Bootle

L20 7EP

SOLICITORS:

Brabners LLP

Horton House

Exchange Flags

Liverpool

Merseyside

L2 3YL

FIXED ASSETS

Investments

4

2,413,943

2,217,757

CURRENT ASSETS

Debtors

5

3,032

2,998

Cash held by stockbroker

6

40,113

69,390

Cash at bank

11,410

18,538

54,555

90,926

CREDITORS

Amounts falling due within one year

7

5,623

5,934

NET CURRENT ASSETS

48,932

84,992

TOTAL ASSETS LESS CURRENT LIABILITIES

2,462,875

2,302,749

CREDITORS

Amounts falling due after more than one year

8

(10,000

)

(10,000

)

PROVISIONS FOR LIABILITIES

9

(140,999

)

(108,546

)

NET ASSETS

2,311,876

2,184,203

CAPITAL AND RESERVES

Called up share capital

10

10,000

10,000

Fair value reserve

11

443,603

384,542

Retained earnings

11

1,858,273

1,789,661

SHAREHOLDERS' FUNDS

2,311,876

2,184,203

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 23 April 2026 and were signed on its behalf by:

Mr C J F Silcock - Director

1.	STATUTORY INFORMATION

Grange 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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.

Investments

Investments are held at fair value which is equal to the market value. Market value is based on the closing middle market price on a recognised stock exchange at the balance sheet date. Revaluation gains and losses are recognised in the profit and loss account.

Investment income

Income comprises of the annual return on the company's fixed asset investment by way of dividends and interest. Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established. The investments are managed by an external stockbroker.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 September 2024

2,217,757

Additions

363,852

Disposals

(294,977

)

Revaluations

127,311

At 31 August 2025

2,413,943

NET BOOK VALUE

At 31 August 2025

2,413,943

At 31 August 2024

2,217,757

If fixed asset investments had not been revalued they would have been included at the following historical cost:

31.08.25

31.8.24

£

£

Cost

1,829,342

1,725,104

Fixed asset investments were valued on 31 August 2025 by Quilter Cheviot Ltd. The valuation was based upon the closing middle market price on a recognised stock exchange.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

3,032

2,998

6.	CURRENT ASSET INVESTMENTS

31.8.25

31.8.24

£

£

Investment dealing account

40,113

69,390

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

5,623

5,934

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

10,000

10,000

31.8.25

31.8.24

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Preference shares

10,000

10,000

9.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

Other timing differences

140,999

108,546

Deferred

tax

£

Balance at 1 September 2024

108,546

Charge to Income Statement during year

32,453

Balance at 31 August 2025

140,999

Deferred tax has been calculated on the expected capital gains / losses on fixed asset investments.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

10,000

Ordinary shares

£1

10,000

10,000

11.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 September 2024

1,789,661

384,542

2,174,203

Profit for the year

127,673

127,673

Revaluation

(127,311

)

127,311

-

Deferred tax

32,453

(32,453

)

-

Transfer

35,797

(35,797

)

-

At 31 August 2025

1,858,273

443,603

2,301,876

The transfer between retained earnings and fair value reserves relates to crystalised gains / losses.