Abbey View Investments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09586700

Abbey View Investments Limited

Filleted Unaudited Financial Statements

30 September 2025

Abbey View Investments Limited

Financial Statements

Year ended 30 September 2025

Contents	Page

Officers and professional advisers	1

Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Abbey View Investments Limited

Officers and Professional Advisers

Director	S B Spitz

Registered office	727-729 High Road
	London
	N12 0BP

Accountants	Complete Accounting Solutions
	Chartered Certified Accountants
	727-729 High Road
	London
	N12 0BP

Abbey View Investments Limited

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Abbey View Investments Limited

Year ended 30 September 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 September 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Complete Accounting Solutions Chartered Certified Accountants

727-729 High Road London N12 0BP

Abbey View Investments Limited

Statement of Financial Position

30 September 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	4	1,320,249	1,320,249
Investments	5	1	1
		------------	------------
		1,320,250	1,320,250

Current assets

Debtors	6	3,303,960	3,062,588
Investments	7	189,964	238,503
Cash at bank and in hand		11,982	50,189
		------------	------------
		3,505,906	3,351,280

Creditors: amounts falling due within one year	8	55,819	68,027
		------------	------------
Net current assets		3,450,087	3,283,253
		------------	------------
Total assets less current liabilities		4,770,337	4,603,503

Creditors: amounts falling due after more than one year	9	4,539,731	4,387,594
		------------	------------
Net assets		230,606	215,909
		------------	------------

Capital and reserves

Called up share capital	300	300
Revaluation reserve	105,773	104,312
Profit and loss account	124,533	111,297
	---------	---------
Shareholders funds	230,606	215,909
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 September 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Abbey View Investments Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 12 August 2026 , and are signed on behalf of the board by:

S B Spitz
Director

Company registration number: 09586700

Abbey View Investments Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 727-729 High Road, London, N12 0BP.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Investment properties

Investment properties are accounted for at their fair value every 3 years on a regular basis. Changes in fair value are reflected through the profit and loss account and any unrealised gains or losses are transferred from profit and loss to the fair value reserve. No depreciation is provided in respect of investment properties. This treatment is a departure from the requirements of the companies act 2006 which requires all properties to be depreciated. However, the director considers that these properties are not held for consumption but for investment and that to depreciate them would not give a true and fair view. The amount of of depreciation which might otherwise have been charged cannot be separately identified or quantified as it is not practical to assess the estimated useful lives for investment properties.

Judgements and key sources of estimation uncertainty

No significant judgements have had to be made by the directors in preparing these financial statements .

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

4. Tangible assets

	Freehold property
	£
Cost
At 1 October 2024 and 30 September 2025	1,320,249
	------------
Depreciation
At 1 October 2024 and 30 September 2025	–
	------------
Carrying amount
At 30 September 2025	1,320,249
	------------
At 30 September 2024	1,320,249
	------------

At the year end, the director is of the opinion that there is no material difference between cost and the revalued amount of the properties and that these are revalued regularly at 3 year intervals in line with the accounting policy adopted.

5. Investments

	Shares in participating interests
	£
Cost
At 1 October 2024 and 30 September 2025	1
	----
Impairment
At 1 October 2024 and 30 September 2025	–
	----

Carrying amount
At 30 September 2025	1
	----
At 30 September 2024	1
	----

The above amount represents a 50% investment in Smallview Properties Limited.

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	1,893,000	1,785,000
Other debtors	1,410,960	1,277,588
	------------	------------
	3,303,960	3,062,588
	------------	------------

7. Investments

	2025	2024
	£	£
Other investments	189,964	238,503
	---------	---------

The investments have been revalued at their open market value based upon the valuations on recognised stock exchanges.

The entirety of the investments shown above comprise of listed investments.

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	2,766	8,186
Other creditors	53,053	59,841
	--------	--------
	55,819	68,027
	--------	--------

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

	2025	2024
	£	£
Other creditors	4,539,731	4,387,594
	------------	------------

The company has given security by way of a fixed charge over the company's shares dated 22 March 2019 in favour of Investec Bank PLC.