Registration number: 15328416

Pine View Hospitality Ltd

Contents

Company Information	1
Profit and Loss Account	2
Balance Sheet	3 to 4
Statement of Changes in Equity	5
Notes to the Unaudited Financial Statements	6 to 9
Detailed Profit and Loss Account	10 to 11

Pine View Hospitality Ltd

Company Information

Directors

Mr Marc Grimshaw Mr Richard Graham Peters

Registered office

3 Banks Road West Kirby Merseyside CH48 4HD

Accountants

EKWilliams Accountants Limited 1 Pavilion Square Westhoughton Bolton BL5 3AJ

Pine View Hospitality Ltd

Profit and Loss Account for the Year Ended 31 December 2025

	Note	2025 £	2024 £
Turnover		168,234	117,285
Cost of sales		(58,814)	(43,952)
Gross profit		109,420	73,333
Administrative expenses		(122,358)	(85,858)
Operating loss		(12,938)	(12,525)
Loss before tax	4	(12,938)	(12,525)
Loss for the financial year		(12,938)	(12,525)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Pine View Hospitality Ltd

(Registration number: 15328416)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	2,973	2,806
Current assets
Stocks	6	5,000	5,000
Debtors	7	1,299	1,942
Cash at bank and in hand		5,348	2,290
		11,647	9,232
Creditors: Amounts falling due within one year	8	(39,983)	(24,463)
Net current liabilities		(28,336)	(15,231)
Net liabilities		(25,363)	(12,425)
Capital and reserves
Called up share capital	9	100	100
Retained earnings		(25,463)	(12,525)
Shareholders' deficit		(25,363)	(12,425)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Pine View Hospitality Ltd

(Registration number: 15328416)
Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 21 May 2026 and signed on its behalf by:
 

......................................... Mr Marc Grimshaw Director

Pine View Hospitality Ltd

Statement of Changes in Equity for the Year Ended 31 December 2025

	Share capital £	Retained earnings £	Total £
At 1 January 2025	100	(12,525)	(12,425)
Loss for the year	-	(12,938)	(12,938)
At 31 December 2025	100	(25,463)	(25,363)

	Share capital £	Retained earnings £	Total £
Loss for the year	-	(12,525)	(12,525)
New share capital subscribed	100	-	100
At 31 December 2024	100	(12,525)	(12,425)

Pine View Hospitality Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
3 Banks Road
West Kirby
Merseyside
CH48 4HD
United Kingdom

These financial statements were authorised for issue by the Board on 21 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Pine View Hospitality Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2024 - 0).

Pine View Hospitality Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Loss before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	744	831

5	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 January 2025	1,038	2,600	3,638
Additions	910	-	910
At 31 December 2025	1,948	2,600	4,548
Depreciation
At 1 January 2025	208	624	832
Charge for the year	348	395	743
At 31 December 2025	556	1,019	1,575
Carrying amount
At 31 December 2025	1,392	1,581	2,973
At 31 December 2024	830	1,976	2,806

6

Stocks

	2025 £	2024 £
Finished goods and goods for resale	5,000	5,000

7

Debtors

Current	2025 £	2024 £
Prepayments	1,299	604
Other debtors	-	1,338
	1,299	1,942

Pine View Hospitality Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	14,543	10,325
Taxation and social security	11,113	704
Accruals and deferred income	1,326	1,563
Other creditors	13,001	11,871
	39,983	24,463

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	30	30	30	30
Ordinary B Shares of £1 each	20	20	20	20
Ordinary C Shares of £1 each	40	40	40	40
Ordinary D Shares of £1 each	10	10	10	10
	100	100	100	100

Pine View Hospitality Ltd

Detailed Profit and Loss Account for the Year Ended 31 December 2025

	Year ended 31 December 2025  £	5 December 2023 to 31 December 2024  £
Turnover (analysed below)	168,234	117,285
Cost of sales (analysed below)	(58,814)	(43,952)
Gross profit	109,420	73,333
Gross profit (%)	65.04%	62.53%
Administrative expenses
Employment costs (analysed below)	(76,934)	(45,422)
Establishment costs (analysed below)	(34,969)	(31,184)
General administrative expenses (analysed below)	(7,571)	(6,915)
Finance charges (analysed below)	(2,140)	(1,506)
Depreciation costs (analysed below)	(744)	(831)
	(122,358)	(85,858)
Operating loss	(12,938)	(12,525)
Loss before tax	(12,938)	(12,525)

Pine View Hospitality Ltd

Detailed Profit and Loss Account for the Year Ended 31 December 2025

2025 £

2024 £

Turnover
Sale of goods, UK	168,234	117,285

Cost of sales
Purchases and direct costs
Purchases	(58,814)	(48,952)
	(58,814)	(48,952)

Employment costs
Wages and salaries (excluding directors)	(70,499)	(44,697)
Staff pensions (Defined contribution)	(960)	(248)
Subcontract cost	(5,475)	(477)
	(76,934)	(45,422)

Establishment costs
Rent	(22,500)	(19,694)
Rates	(4,128)	(1,967)
Light, heat and power	(3,075)	(2,518)
Insurance	(2,051)	(1,837)
Repairs and maintenance	(3,215)	(5,168)
	(34,969)	(31,184)

General administrative expenses
Telephone and fax	(873)	(809)
Computer software and maintenance costs	(369)	(37)
Printing, postage and stationery	(68)	-
Trade subscriptions	(52)	(40)
Charitable donations	(350)	(150)
Sundry expenses	(605)	(36)
Cleaning	(1,406)	(2,803)
Advertising	(1,215)	(362)
Accountancy fees	(2,633)	(2,678)
	(7,571)	(6,915)

Finance charges
Bank charges	(2,140)	(1,506)

Depreciation costs
Depreciation of plant and machinery (owned)	(396)	(624)
Depreciation of office equipment (owned)	(348)	(207)
	(744)	(831)