Company No: 13995847 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	782,263		744,405
		782,263		744,405
Current assets
Debtors	4	7,500		206
Cash at bank and in hand		10,140		8,781
		17,640		8,987
Creditors: amounts falling due within one year	5	( 2,622)		( 2,580)
Net current assets		15,018		6,407
Total assets less current liabilities		797,281		750,812
Creditors: amounts falling due after more than one year	6	( 836,000)		( 776,000)
Net liabilities		( 38,719)		( 25,188)
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		( 38,819 )		( 25,288 )
Total shareholders' deficit		( 38,719)		( 25,188)

For the financial year ending 31 March 2026 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Island View Capital Limited (registered number: 13995847) were approved and authorised for issue by the Board of Directors on 23 June 2026. They were signed on its behalf by:

C R Reynolds Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Island View Capital Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, TR1 2NA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Investment property		Total
	£		£
Cost
At 01 April 2025	744,405		744,405
Additions	37,858		37,858
At 31 March 2026	782,263		782,263
Accumulated depreciation
At 01 April 2025	0		0
At 31 March 2026	0		0
Net book value
At 31 March 2026	782,263		782,263
At 31 March 2025	744,405		744,405

Current cost has been confirmed by directors to be equivalent to value.

4. Debtors

	2026		2025
	£		£
Amounts owed by connected companies	206		206
Other debtors	7,294		0
	7,500		206

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Other creditors	2,622		2,580

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Other creditors	836,000		776,000

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary Shares shares of £ 1.00 each	100		100

8. Related party transactions

Other related party transactions

	2026		2025
	£		£
The Haemorrhoid Centre Ltd - Company under common control	(836,000)		(776,000)
C J Medical Ltd - Company under common control	206		206

At the balance sheet date £ 836,000 was due to The Haemorrhoid Centre Ltd compared to £776,000 in the previous year.
At the balance sheet date £206 was due from C J Medical Ltd.