REGISTERED NUMBER: 08201010 (England and Wales)

Financial Statements

for the Year Ended 30 September 2025

for

Mersey View Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R M Houghton

G D Randles

REGISTERED OFFICE:

Hind Street

Birkenhead

Wirral

Merseyside

CH41 5DA

REGISTERED NUMBER:

08201010 (England and Wales)

ACCOUNTANTS:

DJH Business Advisers Ltd T/A SB&P

Oriel House

2-8 Oriel Road

Bootle

L20 7EP

FIXED ASSETS

Tangible assets

4

1,930

17,844

Investment property

5

5,000,000

5,000,000

5,001,930

5,017,844

CURRENT ASSETS

Debtors

6

19,103

16,588

Cash at bank

68,124

111,929

87,227

128,517

CREDITORS

Amounts falling due within one year

7

128,610

206,260

NET CURRENT LIABILITIES

(41,383

)

(77,743

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,960,547

4,940,101

CREDITORS

Amounts falling due after more than one year

8

(1,980,932

)

(1,988,545

)

PROVISIONS FOR LIABILITIES

(450,051

)

(454,030

)

NET ASSETS

2,529,564

2,497,526

CAPITAL AND RESERVES

Called up share capital

11

400

400

Retained earnings

2,529,164

2,497,126

SHAREHOLDERS' FUNDS

2,529,564

2,497,526

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 19 May 2026 and were signed on its behalf by:

R M Houghton - Director

G D Randles - Director

1.	STATUTORY INFORMATION

Mersey 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.

Turnover

Turnover represents property rentals received or due from tenants for the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 October 2024

and 30 September 2025

61,304

DEPRECIATION

At 1 October 2024

43,460

Charge for year

15,914

At 30 September 2025

59,374

NET BOOK VALUE

At 30 September 2025

1,930

At 30 September 2024

17,844

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

5,000,000

NET BOOK VALUE

At 30 September 2025

5,000,000

At 30 September 2024

5,000,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2017

1,613,563

Valuation in 2021

574,500

Cost

2,811,937

5,000,000

If the investment property had not been revalued it would have been included at the following historical cost:

30.9.25

30.9.24

£

£

Cost

2,811,937

2,811,937

The investment property was valued on an open market value basis on 30 September 2021 by the directors. .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

16,792

13,914

Other debtors

2,311

2,674

19,103

16,588

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts (see note 9)

9,995

9,316

Taxation and social security

18,342

111,953

Other creditors

100,273

84,991

128,610

206,260

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans (see note 9)

1,980,932

1,988,545

9.

LOANS

An analysis of the maturity of loans is given below:

30.9.25

30.9.24

£

£

Amounts falling due within one year or on demand:

Bank loans

9,995

9,316

Amounts falling due between one and two years:

Bank loans - 1-2 years

10,724

9,995

Amounts falling due between two and five years:

Bank loans - 2-5 years

1,970,208

1,978,550

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

1,990,927

1,997,861

The bank loan is secured by a fixed charge over the property known as land on the south side of Holt Hill, and limited guarantees of the company liabilities from company directors.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

200

Ordinary A

£1

200

200

200

Ordinary B

£1

200

200

400

400