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Registered number: 11578691
FARVIEW EQUITY PARTNERS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2025
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FARVIEW EQUITY PARTNERS LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF FARVIEW EQUITY PARTNERS LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Farview Equity Partners Limited for the year ended 31 December 2025 which comprise the Statement of Financial Position and the related notes from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at https://www.icaew.com /regulation.
This report is made solely to the Board of Directors of Farview Equity Partners Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Farview Equity Partners Limited and state those matters that we have agreed to state to the Board of Directors of Farview Equity Partners Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wilson Partners Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Farview Equity Partners Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Farview Equity Partners Limited. You consider that Farview Equity Partners Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or review of the financial statements of Farview Equity Partners Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Wilson Partners Limited
Chartered Accountants
Windsor House
Station Court
Station Road
Great Shelford
Cambridge
CB22 5NE
24 August 2026
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FARVIEW EQUITY PARTNERS LIMITED
REGISTERED NUMBER: 11578691
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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FARVIEW EQUITY PARTNERS LIMITED
REGISTERED NUMBER: 11578691
STATEMENT OF FINANCIAL POSITION (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 comprehensive income 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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John Claster Rosenberg
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The notes on pages 4 to 11 form part of these financial statements.
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FARVIEW EQUITY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The Company is registered in England and Wales and its registration number is 11578691. It is a private limited company limited by shares. The Company's registered office is 3rd Floor, Broadwalk House, 5 Appold Street, Broadgate, London, England, EC2A 2DA.
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 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:
The Directors continue to monitor ongoing global events. Whilst the Directors do not underestimate the seriousness of the macroeconomic issues and the inevitable effect they are having on the global economy, the Directors do not consider that they cast any significant doubt on the ability of the Company to continue as a going concern.
In forming this opinion, the Directors have considered the net liability position as at 31 December 2025. The Directors are satisfied that the Company is able to meet its liabilities as they fall due and have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the Directors have adopted the going concern basis in preparing these financial statements.
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Expenditure is accounted for on an accruals basis in the Statement of Comprehensive Income.
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FARVIEW EQUITY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the year end date. Transactions denominated in foreign currencies are translated at the rate of exchange ruling at the date of the transaction.
Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Comprehensive income.
The functional and presentation currency used in the preparation of these Financial Statements is the Great British Pound ("GBP"). In arriving at the functional currency, the Directors have considered the primary economic environments of the Company and in doing so have considered the currency in which the original capital was raised, any distributions are to be made, the currency in which the underlying investments are exposed and the main currencies of cash flows of the Company.
The GBP has been used as the functional and presentational currency as the Directors consider that the GBP reflects the economic substance of the underlying events and circumstances of the Company.
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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.
Interest income is recognised in profit or loss using the effective interest method.
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.
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
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FARVIEW EQUITY PARTNERS 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 reporting date in the countries where the Company operates and generates income.
Investments in subsidiaries are measured at cost less accumulated impairment.
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
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Associates and joint ventures
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Associates and joint ventures are held at cost less impairment.
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.
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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FARVIEW EQUITY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.
Basic financial assets
Basic financial assets, which include trade and other debtors, loans receivable, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs, except in the initial measurement of financial assets that are subsequently measured at fair value through profit or loss) and subsequently carried at their amortised cost using the effective interest method, less any provision for impairment.
Where an arrangement constitutes a financing transaction, the asset is measured at the present value of future receipts discounted at a market rate of interest, unless the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
Basic financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other creditors, bank loans and other loans, are initially measured at transaction price (adjusted for transaction costs, except for financial liabilities subsequently measured at fair value through profit or loss) and subsequently carried at amortised cost using the effective interest method. Where an arrangement constitutes a financing transaction, the liability is initially measured at the present value of future payments discounted at a market rate of interest, unless the effect of discounting is immaterial.
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities.
Offsetting
Financial assets and liabilities are offset, and the net amounts presented in the Financial Statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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The average monthly number of employees, including directors, during the year was 6 (2024 - 7).
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FARVIEW EQUITY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Loan receivable - intercompany
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The balance represents an intercompany loan receivable. The revolving loan is subject to a facility agreement with a maximum limit of £15,000,000 and bears interest at a commercial rate. The loan is repayable upon certain trigger events or by 29 August 2032.
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Cash and cash equivalents
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Current asset investments
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FARVIEW EQUITY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Creditors: amounts falling due within one year
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Other loans (see note 11)
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Accruals and deferred income
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Creditors: amounts falling due after more than one year
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Other loans (see note 11)
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Allotted, called up and fully paid
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1 Ordinary share of £1.00
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FARVIEW EQUITY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Analysis of the maturity of loans is given below:
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Amounts falling due within one year
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Amounts falling due after more than 5 years
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Current loan payable: Short term loan facility
The company has a short-term loan facility of £13,813,738 (2024: £10,522,355), which is repayable within one year and bears interest at an agreed margin over the applicable rate.
Non-current loan payable: Working capital loan
The company has a working capital loan of £2,345,588 (2024: £2,522,149), which is repayable after more than five years. No interest is currently charged on this loan.
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The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £4,931 (2024: £6,072). Contributions totalling £1,129 (2024: £Nil) were payable to the fund at the reporting date and are included in creditors.
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Related party transactions
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A director and shareholder of the Company has provided a loan to the Company. The outstanding balance at 31 December 2025 was £2,345,588 (2024: £2,522,149).
The Company has transactions with group undertakings. At the year end, amounts receivable from group undertakings totalled £11,262,943 (2024: £10,402,269).
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FARVIEW EQUITY PARTNERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The Company considers John Claster Rosenberg, a Director of the Company, to be its ultimate controlling party.
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