VIEWFORTH INVESTMENT PARTNERS LLP

• ⚠

  Material uncertainty over going concern

  The financial statements have been prepared on a basis other than that of a going concern following a decision which was taken to request the cancellation of FCA authorisation with effect from 1 May 2025. As a consequence, the members have reviewed the carrying value of the assets and liabilities of the LLP and stated all assets at their realisable value and all liabilities at their settlement value. No additional provisions have been made for the costs to wind up the business or for existing commitments.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Buzzacott Audit LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The financial statements have been prepared on a basis other than that of a going concern following a decision which was taken to request the cancellation of FCA authorisation with effect from 1 May 2025. As a consequence, the members have reviewed the carrying value of the assets and liabilities of the LLP and stated all assets at their realisable value and all liabilities at their settlement value. No additional provisions have been made for the costs to wind up the business or for existing commitments.”

Significant events

• “The financial statements have been prepared on a basis other than that of a going concern following a decision which was taken to request the cancellation of FCA authorisation with effect from 1 May 2025.”
• “The members continue to monitor the impact of external international factors, including the Russia-Ukraine conflict, the Israel-Palestine conflict and also the wider economic climate, considering inflation, interest-rate, market volatility and other market factors and the potential impact that this may have on the operations and performance of the LLP.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

6

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -28.4%

  £958,199 → £686,472

• Cash

  -56.3%

  £1,010,785 → £441,695

• Net assets

  -77.1%

  £2,089,640 → £478,611

• Employees

  —

  Not reported

• Operating profit

  +11.5%

  -£167,903 → -£148,577

• Profit before tax

  +7.2%

  -£149,378 → -£138,606

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers