Company No: 08986350 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	J Newman
	Mrs A R Novak
	Mrs E Novak
	L B Novak
	M I Novak

REGISTERED OFFICE	Omni House
	252 Belsize Road
	London
	NW6 4BT
	United Kingdom

COMPANY NUMBER

08986350 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	69		344
Investment property	4	14,681,832		14,681,832
		14,681,901		14,682,176
Current assets
Debtors	5	54,347		64,879
Cash at bank and in hand		401,762		280,874
		456,109		345,753
Creditors: amounts falling due within one year	6	( 482,554)		( 412,185)
Net current liabilities		(26,445)		(66,432)
Total assets less current liabilities		14,655,456		14,615,744
Creditors: amounts falling due after more than one year	7	( 10,085,672)		( 10,492,343)
Net assets		4,569,784		4,123,401
Capital and reserves
Called-up share capital		400		400
Profit and loss account		4,569,384		4,123,001
Total shareholders' funds		4,569,784		4,123,401

For the financial year ending 31 March 2026 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 financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Viners Capital Properties Limited (registered number: 08986350) were approved and authorised for issue by the Board of Directors on 26 August 2026. They were signed on its behalf by:

M I Novak Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Viners Capital Properties Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Omni House, 252 Belsize Road, London, NW6 4BT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents the total invoice value, excluding value added tax where applicable, of rental income receivable during the year.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss account, except to the extent that it relates to items
recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date`

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	5		5

3. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 April 2025	3,045		3,045
At 31 March 2026	3,045		3,045
Accumulated depreciation
At 01 April 2025	2,701		2,701
Charge for the financial year	275		275
R/off	0		0
At 31 March 2026	2,976		2,976
Net book value
At 31 March 2026	69		69
At 31 March 2025	344		344

4. Investment property

	Investment property
	£
Valuation
As at 01 April 2025	14,681,832
As at 31 March 2026	14,681,832

Assumptions

The 2024 valuations were made by the director, on an open market value for existing use basis.

5. Debtors

	2026		2025
	£		£
Trade debtors	28,596		0
Other debtors	25,751		64,879
	54,347		64,879

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	19,410		34
Taxation and social security	50,657		2,988
Other creditors	412,487		409,163
	482,554		412,185

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

	2026		2025
	£		£
Bank loans	334,000		334,000
Other creditors	9,751,672		10,158,343
	10,085,672		10,492,343

There are no amounts included above in respect of which any security has been given by the small entity.

8. Secured debts

The following secured debts are included within creditors:

	2026		2025
	£		£
Bank loans	334,000		334,000

Bank loans are secured on the investment properties belonging to the company.