MINIVIEW PROPERTIES LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03883580

MINIVIEW PROPERTIES LIMITED

Filleted Unaudited Financial Statements

31 December 2025

MINIVIEW PROPERTIES LIMITED

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		1,513,241	1,509,855

Current assets

Debtors	6	2,239	2,450
Cash at bank and in hand		111,875	84,460
		----------	---------
		114,114	86,910

Creditors: amounts falling due within one year	7	34,553		27,987
		----------		---------
Net current assets			79,561	58,923
			-------------	-------------
Total assets less current liabilities			1,592,802	1,568,778

Creditors: amounts falling due after more than one year	8		177,569	191,944

Provisions

Corporation Tax including Deferred Tax		99,123	90,123

Accruals and deferred income	3,850	4,737
	-------------	-------------
Net assets	1,312,260	1,281,974
	-------------	-------------

Capital and reserves

Called up share capital	100	100
Revaluation reserve	768,227	768,227
Profit and loss account	543,933	513,647
	-------------	-------------
Shareholders funds	1,312,260	1,281,974
	-------------	-------------

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 income and retained earnings has not been delivered.

MINIVIEW PROPERTIES LIMITED

Statement of Financial Position (continued)

31 December 2025

For the year ending 31 December 2025 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 31 March 2026 , and are signed on behalf of the board by:

Mr P. A Amin	Ms Shital Amin
Director	Director

Dr Nishal Amin	Ms Nita Amin
Director	Director

Company registration number: 03883580

MINIVIEW PROPERTIES LIMITED

Notes to the Financial Statements

Year ended 31 December 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 781-783 Harrow Road, Sudbury Town, Wembley, HAO 2LP, Middlesex.

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.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Income tax

Current corporation 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. Deferred tax is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the current tax rates and laws that have been enacted

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	18% reducing balance
Fixtures and Fittings	-	18% reducing balance

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Total
	£	£	£	£
At cost or at valuation
At 1 January 2025	1,502,000	6,095	9,526	1,517,621
Additions during the year	4,800	–	–	4,800
	-------------	-------	-------	-------------
At 31 December 2025	1,506,800	6,095	9,526	1,522,421
	-------------	-------	-------	-------------
Depreciation
At 1 January 2025	–	2,722	5,044	7,766
Charge for the year	–	607	807	1,414
	-------------	-------	-------	-------------
At 31 December 2025	–	3,329	5,851	9,180
	-------------	-------	-------	-------------
Carrying amount
At 31 December 2025	1,506,800	2,766	3,675	1,513,241
	-------------	-------	-------	-------------
At 31 December 2024	1,502,000	3,373	4,482	1,509,855
	-------------	-------	-------	-------------

Land and building appearing in note 7 is held as an investment property and was revalued by the Ringley Surveyors Limited (Member of Royal Institute of Chartered Surveyors)on the 6th January 2022 at fair market value.

Tangible assets held at valuation

In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

	Freehold property
	£
At 31 December 2025
Aggregate cost	643,650
Aggregate depreciation	4,800
	----------
Carrying value	648,450
	----------

At 31 December 2024
Aggregate cost	643,650
Aggregate depreciation	–
	----------
Carrying value	643,650
	----------

6. Debtors

	2025	2024
	£	£
Trade debtors	2,239	2,450
	-------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	22,169	20,040
Corporation tax	12,384	7,947
	---------	---------
	34,553	27,987
	---------	---------

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

	2025	2024
	£	£
Other creditors	177,569	191,944
	----------	----------

Creditors amounts falling due after more than one year represents the directors'loan accounts £177,569 (2024: £191,944) as stated in note 13 below.

9. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions	99,123	90,123
	---------	---------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Revaluation of tangible assets	90,123	90,123
Provisions	9,000	–
	---------	---------
	99,123	90,123
	---------	---------

10. Financial instruments

Financial instruments comprising bank loan liability and creditors are measured at fair value taking into account timing and certainty of future cash flow and also the amount of any impairment loss for each class of financial assets.

11. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr P. A Amin	( 52,007)	( 14,787)	29,162	( 37,632)
Ms Shital Amin	( 59,872)	( 8,000)	8,000	( 59,872)
Dr Nishal Amin	( 42,764)	( 3,300)	3,300	( 42,764)
Ms Nita Amin	( 37,301)	( 9,887)	9,887	( 37,301)
	----------	---------	---------	----------
	( 191,944)	( 35,974)	50,349	( 177,569)
	----------	---------	---------	----------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mr P. A Amin	( 49,976)	( 14,787)	12,756	( 52,007)
Ms Shital Amin	( 51,872)	( 8,000)	–	( 59,872)
Dr Nishal Amin	( 38,096)	( 4,800)	132	( 42,764)
Ms Nita Amin	( 65,414)	( 8,387)	36,500	( 37,301)
	----------	---------	---------	----------
	( 205,358)	( 35,974)	49,388	( 191,944)
	----------	---------	---------	----------