Registration number: 11218619

Mountview Capital Ltd

Contents

Company Information	1
Statement of Financial Position	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Mountview Capital Ltd

Company Information

Director

G O Rankin

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Mountview Capital Ltd

Statement of Financial Position as at 31 October 2025

	Note	31 October 2025 £	(As restated) 28 February 2025 £
Fixed assets
Tangible assets	4	448	711
Current assets
Debtors	5	223,466	368,405
Cash at bank and in hand		699	6,146
		224,165	374,551
Creditors: Amounts falling due within one year	6	(136,019)	(204,755)
Net current assets		88,146	169,796
Total assets less current liabilities		88,594	170,507
Creditors: Amounts falling due after more than one year	6	(30,065)	(25,197)
Provisions for liabilities		(112)	-
Net assets		58,417	145,310
Capital and reserves
Called up share capital		1	1
Retained earnings		58,416	145,309
Shareholders' funds		58,417	145,310

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his 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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

The director of Mountview Capital Ltd has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Mountview Capital Ltd

Statement of Financial Position as at 31 October 2025

Approved and authorised by the director on 27 July 2026

.........................................

G O Rankin

Director

Company registration number: 11218619

Mountview Capital Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2025 to 31 October 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:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of the provision of debt capital advisory services.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

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.

Going concern

The company made a profit for the period to 31 October 2025 and had net assets at that date of £58,417.

Revenue has been very strong in the period ended 31st October 2025 and it is anticipated this will continue for the year ending 31st October 2026.

The company currently has a strong pipeline from a variety of different borrowers which based on the expected fees, would allow the company to operate profitably for a period of at least 12 months from the date of approval of these financial statements.

Based on the above, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly the director considers it appropriate to prepare the financial statements on a going concern basis.

Short period of account

The financial statements relate to the period from 1 March 2025 to 31 October 2025. The comparatives relate to the year ended 28 February 2025.

Mountview Capital Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2025 to 31 October 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable in respect of the provision of advice and arranging finance across all classes of real estate and renewable energy. Turnover is shown net of value added tax, returns, rebates and discounts.

Turnover is recognised over the period in which the advisory services are supplied once the company becomes entitled to consideration.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position 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:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	25% straight-line

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.

Mountview Capital Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2025 to 31 October 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company during the period, was 0 (year ended 28 February 2025 - 0).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 March 2025	2,039	2,039
At 31 October 2025	2,039	2,039
Depreciation
At 1 March 2025	1,328	1,328
Charge for the period	263	263
At 31 October 2025	1,591	1,591
Carrying amount
At 31 October 2025	448	448
At 28 February 2025	711	711

Mountview Capital Ltd

Notes to the Unaudited Financial Statements for the Period from 1 March 2025 to 31 October 2025

5

Debtors

	31 October 2025 £	(As restated) 28 February 2025 £
Other debtors	223,466	368,405
	223,466	368,405

6

Creditors

Creditors: amounts falling due within one year

	Note	31 October 2025 £	28 February 2025 £
Loan and borrowings	7	3,600	10,868
Trade creditors		5,627	8,214
Taxation and social security		115,816	178,473
Other creditors		10,976	7,200
		136,019	204,755

Creditors: amounts falling due after more than one year

	Note	31 October 2025 £	28 February 2025 £
Loan and borrowings	7	30,065	25,197

7	Loans and borrowings

	31 October 2025 £	28 February 2025 £
Current loans and borrowings
Bank loan	3,600	10,868