REGISTERED NUMBER: 03024492 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

PANORAMIC VIEW LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C M Varty

SECRETARY:

Mrs F Varty

REGISTERED OFFICE:

Lyndale House

24A High Street

Addlestone

Surrey

KT15 1TN

REGISTERED NUMBER:

03024492 (England and Wales)

ACCOUNTANTS:

John A Hyde & Co

Lyndale House

24A High Street

Addlestone

Surrey

KT15 1TN

FIXED ASSETS

Tangible assets

4

860,000

885,000

Investments

5

225,000

225,000

1,085,000

1,110,000

CURRENT ASSETS

Debtors

41,432

146,139

Cash at bank

301,617

-

343,049

146,139

CREDITORS

Amounts falling due within one year

154,694

89,917

NET CURRENT ASSETS

188,355

56,222

TOTAL ASSETS LESS CURRENT LIABILITIES

1,273,355

1,166,222

CREDITORS

Amounts falling due after more than one year

6

(476,838

)

(191,801

)

PROVISIONS FOR LIABILITIES

(96,411

)

(120,161

)

NET ASSETS

700,106

854,260

CAPITAL AND RESERVES

Called up share capital

2

2

Revaluation reserve

7

406,653

507,903

Retained earnings

293,451

346,355

SHAREHOLDERS' FUNDS

700,106

854,260

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 November 2026 and were signed by:

C M Varty - Director

1.	STATUTORY INFORMATION

Panoramic View Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales and hire of equipment, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold Property is not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 March 2025

885,000

Additions

100,000

Revaluations

(125,000

)

At 28 February 2026

860,000

NET BOOK VALUE

At 28 February 2026

860,000

At 28 February 2025

885,000

Cost or valuation at 28 February 2026 is represented by:

Totals

£

Valuation in 2021

542,040

Valuation in 2022

40,000

Valuation in 2025

45,000

Valuation in 2026

(125,000

)

Cost

357,960

860,000

If the freehold property had not been revalued it would have been included at the following historical cost:

28.2.26

28.2.25

£

£

Cost

357,960

257,960

The freehold property was valued on an open market basis on 28 February 2026 by the Director .

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

28.2.26

28.2.25

£

£

Other investments

225,000

225,000

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

28.2.26

28.2.25

£

£

Repayable by instalments

Bank loan over 5 years

377,838

-

7.	REVALUATION RESERVE

Revaluation

reserve

£

At 1 March 2025

507,903

Freehold property revalued

(125,000

)

Deferred tax on revaluation

23,750

At 28 February 2026

406,653

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr C Varty and Mrs F Varty, who jointly own the entire issued share capital of the company.