Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 06859199 Mr Thierry Patrice Marie Rene Le Brun Mrs Catherine Marie Jeanine Stephanie Le Brun Adrem Accounting Ltd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06859199 2024-12-31 06859199 2025-12-31 06859199 2025-01-01 2025-12-31 06859199 frs-core:CurrentFinancialInstruments 2025-12-31 06859199 frs-core:Non-currentFinancialInstruments 2025-12-31 06859199 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06859199 frs-core:ShareCapital 2025-12-31 06859199 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06859199 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06859199 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06859199 frs-bus:SmallEntities 2025-01-01 2025-12-31 06859199 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06859199 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06859199 frs-bus:Director1 2025-01-01 2025-12-31 06859199 frs-bus:Director2 2025-01-01 2025-12-31 06859199 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 06859199 frs-countries:EnglandWales 2025-01-01 2025-12-31 06859199 2023-12-31 06859199 2024-12-31 06859199 2024-01-01 2024-12-31 06859199 frs-core:CurrentFinancialInstruments 2024-12-31 06859199 frs-core:Non-currentFinancialInstruments 2024-12-31 06859199 frs-core:ShareCapital 2024-12-31 06859199 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06859199
Views of the Sea Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Adrem Accounting ltd
Views of the Sea Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Views of the Sea Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 06859199

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 762,712 |  | 762,712
|  |  | 762,712 |  | 762,712
Creditors: Amounts Falling Due Within One Year | 5 | (618 ) |  | (594 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (618 ) |  | (594 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 762,094 |  | 762,118
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (111,404 ) |  | (105,462 )
NET ASSETS |  |  | 650,690 |  | 656,656
CAPITAL AND RESERVES
Called up share capital | 7 |  | 748,492 |  | 748,492
Profit and Loss Account |  |  | (97,802 ) |  | (91,836 )
SHAREHOLDERS' FUNDS |  |  | 650,690 |  | 656,656

For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Thierry Patrice Marie Rene Le Brun Director
20/05/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Views of the Sea Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Views of the Sea Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06859199 . The registered office is 1-2 Albert Chambers Canal Street, Congleton, CW12 4AA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% Straight Line

2.3. Investment Properties
All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 and 31 December 2025 | 762,712

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 618 |  | 594

6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 111,404 |  | 105,462

Page 2
Page 3
Views of the Sea Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 748,492 |  | 748,492

Page 3