REGISTERED NUMBER: 07472192 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st December 2025

for

I-VIEW LONDON LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

B Qureshi

I B Roca

J Zeunges

SECRETARY:

J D Diggle

REGISTERED OFFICE:

Wellington House

125-130 Strand

London

WC2R 0AP

REGISTERED NUMBER:

07472192 (England and Wales)

ACCOUNTANTS:

TC Group

3rd Floor, Suffolk House

George Street

Croydon

CR0 0YN

FIXED ASSETS

Property, plant and equipment

4

10,169

37,633

CURRENT ASSETS

Debtors

5

222,764

297,186

Cash at bank and in hand

38,011

76,618

260,775

373,804

CREDITORS

Amounts falling due within one year

6

348,543

454,501

NET CURRENT LIABILITIES

(87,768

)

(80,697

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(77,599

)

(43,064

)

CREDITORS

Amounts falling due after more than one year

7

(10,000

)

(70,251

)

PROVISIONS FOR LIABILITIES

(69,542

)

(57,649

)

NET LIABILITIES

(157,141

)

(170,964

)

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

(157,441

)

(171,264

)

SHAREHOLDERS' FUNDS

(157,141

)

(170,964

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th June 2026 and were signed on its behalf by:

B Qureshi - Director

1.	STATUTORY INFORMATION

i-view London 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.

The Board believe the company to be able to meet its liabilities as they fall due for a period of at least 12 months from the date the financial statements were authorised for issue. Accordingly, the Board are satisfied that the financial statements should be prepared on the going concern basis.

Turnover

Turnover represents charges made for the use of the studio and the ancillary services provided to clients and is recognised in the accounts by reference to the date of the booking.

Tangible fixed assets

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

Short leasehold

-

in accordance with the lease

Improvements to property

-

in accordance with the lease

Plant and machinery

-

20% on cost

Fixtures and fittings

-

10% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

Short

to

Plant and

and

leasehold

property

machinery

fittings

Totals

£

£

£

£

£

COST

At 1st January 2025

25,026

317,163

173,311

44,582

560,082

Additions

-

-

9,359

-

9,359

At 31st December 2025

25,026

317,163

182,670

44,582

569,441

DEPRECIATION

At 1st January 2025

22,525

285,445

170,714

43,765

522,449

Charge for year

2,501

31,718

2,521

83

36,823

At 31st December 2025

25,026

317,163

173,235

43,848

559,272

NET BOOK VALUE

At 31st December 2025

-

-

9,435

734

10,169

At 31st December 2024

2,501

31,718

2,597

817

37,633

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

143,328

223,253

Other debtors

-

499

Directors' current accounts

1,882

1,789

Prepayments

77,554

71,645

222,764

297,186

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

54,659

58,544

Trade creditors

186,323

225,774

Tax

39,726

76,500

Social security and other taxes

5,546

5,800

VAT

15,276

20,691

Other creditors

3,218

3,050

Accrued expenses

43,795

64,142

348,543

454,501

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

10,000

54,505

Bank loans - 2-5 years

-

15,746

10,000

70,251

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

360,490

360,490

Between one and five years

152,591

152,591

513,081

513,081

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

64,659

128,795

Fixed and floating charges over all property and assets.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

31.12.25

31.12.24

£

£

B Qureshi

Balance outstanding at start of year

1,789

1,471

Amounts advanced

10,282

1,789

Amounts repaid

(10,189

)

(1,471

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,882

1,789