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Registered number: 14301904
NOTTVIEW LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2025
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NOTTVIEW LIMITED
REGISTERED NUMBER: 14301904
BALANCE SHEET
AS AT 31 DECEMBER 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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NOTTVIEW LIMITED
REGISTERED NUMBER: 14301904
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:
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Nicholas James Fallows
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First Board Limited
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The notes on pages 3 to 6 form part of these financial statements.
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NOTTVIEW LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Nottview Limited ('the Company') is a private company, limited by shares, domiciled and incorporated in England and Wales (registered number: 14301904). The registered office address is 25 Hanover Square, London, 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
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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:
The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that the shareholder will continue to support the Company and is unlikely to demand repayment of the shareholder loans in the short-term, and therefore there are no material uncertainties that may cast doubt on the Company's ability to continue as a going concern.
All rental income relates to operating leases (see note 2.4 below).
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Operating leases: the Company as lessor
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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.
Interest income is recognised in profit or loss using the effective interest method.
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NOTTVIEW LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
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.
Investment property is property held to earn rentals and/or for capital appreciation. Investment property is measured at fair value at each reporting date.
Fair value is determined by the directors using available market evidence, including current market rents, yields and comparable market transactions for similar properties, adjusted as necessary to reflect differences in the nature, location or condition of the property.
No depreciation is charged on investment property. Changes in fair value are recognised in profit or loss in the period in which they arise.
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.
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Cash and cash equivalents
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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.
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.
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The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
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NOTTVIEW LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The tax charge for the year differs from the loss before tax due primarily to the impact of non-deductible expenses and adjustments in respect of prior periods. In particular, movements in the fair value of investment property are not fully deductible for corporation tax purposes in the period in which they arise. As a result, a current tax charge of £8,782 has been recognised for the year ended 31 December 2025 despite the accounting loss reported for the period.
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Freehold investment property
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Fair value loss recognised in profit or loss
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The valuation of the investment property at 31 December 2025 and 31 December 2024 was carried out by the directors using available market information, including comparable market yields and rental values for similar properties.
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NOTTVIEW LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Prepayments and accrued income
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Creditors: Amounts falling due within one year
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Amounts owed to parent company
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Accruals and deferred income
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The Company has an interest free loan of £11,551,121 (2024: £11,551,121) which has been provided by its immediate parent entity Annacha Limited. The loan is interest free and repayable on demand. The directors have received confirmation from the parent undertaking that it will not seek repayment within the next 12 months.
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