Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 true 0 2025-01-01 false Buying/selling of own real estate 0 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14588321 2025-01-01 2025-12-31 14588321 2024-01-01 2024-12-31 14588321 2025-12-31 14588321 2024-12-31 14588321 c:Director1 2025-01-01 2025-12-31 14588321 d:FreeholdInvestmentProperty 2025-01-01 2025-12-31 14588321 d:FreeholdInvestmentProperty 2025-12-31 14588321 d:FreeholdInvestmentProperty 2024-12-31 14588321 d:FreeholdInvestmentProperty 2 2025-01-01 2025-12-31 14588321 d:CurrentFinancialInstruments 2025-12-31 14588321 d:CurrentFinancialInstruments 2024-12-31 14588321 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 14588321 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 14588321 d:ShareCapital 2025-12-31 14588321 d:ShareCapital 2024-12-31 14588321 d:RetainedEarningsAccumulatedLosses 2025-12-31 14588321 d:RetainedEarningsAccumulatedLosses 2024-12-31 14588321 d:OtherDeferredTax 2025-12-31 14588321 d:OtherDeferredTax 2024-12-31 14588321 c:FRS102 2025-01-01 2025-12-31 14588321 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14588321 c:FullAccounts 2025-01-01 2025-12-31 14588321 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14588321 2 2025-01-01 2025-12-31 14588321 f:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 14588321 FALLVIEW LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
FALLVIEW LIMITED REGISTERED NUMBER: 14588321 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 5 |  | 46,035,408 |  | 35,442,698
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 3,143,310 |  | 67,663 |
Cash at bank and in hand | 7 | 838,720 |  | 484,595 |
|  | 3,982,030 |  | 552,258 |
Creditors: amounts falling due within one year | 8 | (38,904,476) |  | (35,256,154) |
Net current liabilities |  |  | (34,922,446) |  | (34,703,896)
Total assets less current liabilities |  |  | 11,112,962 |  | 738,802
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (3,416,822) |  | (718,750) |
|  |  | (3,416,822) |  | (718,750)
Net assets |  |  | 7,696,140 |  | 20,052
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 90 |  | 90
Profit and loss account |  |  | 7,696,050 |  | 19,962
|  |  | 7,696,140 |  | 20,052
Page 1
FALLVIEW LIMITED REGISTERED NUMBER: 14588321 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Nicholas James Fallows
Director
Date: 6 August 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
FALLVIEW LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Fallview Limited ('the Company') is a private company, limited by shares, domiciled and incorporated in England and Wales (registered number: 14588321). The registered office address is 25 Hanover Square, London, England, W1S 1JF. The Company's principal activity is to acquire, develop and hold investment property with a view to generating long-term rental and capital appreciation. The Company's functional and presentational currency is GBP. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis. The Company has net current liabilities at 31 December 2025 of £34,922,446. Included within creditors are shareholder loans totalling £38,759,910 which are repayable on demand. The shareholders have confirmed that they will not seek repayment of these balances for a period of at least twelve months from the date of approval of these financial statements. The directors have prepared cash flow forecasts and, having considered the available financial resources of the Company, have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis.
| 2.3 | Revenue
All rental income relates to operating leases (see note 2.4 below).
| 2.4 | Operating leases: the Company as lessor
Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term. Amounts paid and payable as an incentive to sign an operating lease are recognised as a reduction to income over the lease term on a straight-line basis, unless another systematic basis is representative of the time pattern over which the lessor's benefit from the leased asset is diminished.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
FALLVIEW LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Investment property
Investment property is carried at fair value, determined annually by the directors using available market information, including current market rents and investment property yields for comparable real estate, adjusted if necessary for any differences in the nature, location or condition of the specific asset.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 4
FALLVIEW LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires the directors to make judgements and estimates that affect the reported amounts in the financial statements. The key source of estimation uncertainty is the valuation of investment property, which is stated at £46,035,408 (2024: £35,442,698). The valuation is based on market evidence, including rental values, yields and comparable transactions, and is inherently subjective. Changes in these assumptions could result in a material adjustment to the carrying value of investment property in future periods, with a corresponding impact on profit or loss.
4. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 35,442,698
| Additions at cost | 593,225
| Surplus on revaluation | 9,999,485
| At 31 December 2025 | 46,035,408
The valuation of investment property at 31 December 2024 and 31 December 2025 was carried out by the directors using available market information. At 31 December 2025 the Company held 5 (2024: 4) investment properties.
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FALLVIEW LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 3,143,310 | 24,967
| Prepayments and accrued income | - | 42,696
|  | 3,143,310 | 67,663
| Included within other debtors is £2,983,650 (2025: £Nil) held in a solicitor's client account in connection with the proposed acquisition of an investment property.
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 838,720 | 484,595
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 907 | -
| Shareholder loans | 38,759,910 | 34,979,910
| Corporation tax | 121,719 | 189,015
| Accruals and deferred income | 21,940 | 87,229
|  | 38,904,476 | 35,256,154
| Shareholder loans comprise three shareholder loan balances totalling £38,759,910 (2024: £34,979,910). The loans are unsecured, interest free and repayable on demand. The shareholders have confirmed that the balances will not be called for repayment for a period of at least twelve months from the date of approval of these financial statements.
Page 6
FALLVIEW LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (718,750)
| Charged to profit or loss | (2,698,072)
| At end of year | (3,416,822)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation of investment property | (3,416,822) | (718,750)
10. | Related party transactions
| The Company is financed by shareholder loans totalling £38,759,910 (2024: £34,979,910). The loans are unsecured, interest free and repayable on demand. The shareholders have confirmed that they will not demand repayment of the balances for a period of at least twelve months from the date of approval of these financial statements.
Page 7