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"2025-04-02T00:00:00", "unit": "iso4217:GBP" } }, "fact-195": { "value": "739000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2024-04-02T00:00:00", "unit": "iso4217:GBP" } }, "fact-196": { "value": "-920000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2026-04-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-197": { "value": "-878000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-228": { "value": "1. GENERAL INFORMATION Mountview Estates P.L.C. (the Company) and its subsidiaries (the Group) is a property trading company with a portfolio in England and Wales. The Company is a public limited company incorporated, domiciled and registered in England and Wales. The address of its registered office is: 151 High Street, Southgate, London N14 6EW. The Company website is: www.mountviewplc.co.uk. The Company meets the Equity Shares Commercial Companies (ESCC) classification of listing on the London Stock Exchange. These consolidated financial statements have been approved for issue by the Board of Directors on 7 July 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-1": { "value": "Mountview Estates P.L.C", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-2": { "value": "property trading company with a portfolio in England and Wales", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-3": { "value": "public limited company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-4": { "value": "England and Wales", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-241": { "value": "England and Wales", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-5": { "value": "151 High Street, Southgate, London N14 6EW", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-199": { "value": "151 High Street, Southgate, London N14 6EW", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-200": { "value": "
These consolidated financial statements have been approved for issue by the Board of Directors on 7 July 2026.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-201": { "value": "
The principal accounting policies applied in the preparation of these consolidated financial statements are set out below.
These policies have been consistently applied to all the years presented, unless otherwise stated.
(A) BASIS OF PREPARATION
The Group financial statements were prepared under the historical cost convention, as modified by the revaluation of
investment properties.
The Group financial statements were prepared in accordance with UK Adopted International Accounting Standards.
The Company has elected to prepare its Parent Company financial statements in accordance with United Kingdom
Generally Accepted Accounting Principles (UK GAAP) FRS102. These are presented on pages 91 to 98. On 27 March 2024,
the FRC issued amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
and other FRSs \u2013 Periodic Review 2024. The effective date for most amendments is periods beginning on or after 1 January
2026. These amendments are not expected to have any material impact on the Company's financial statements.
The preparation of Group financial statements in conformity with UK Adopted International Accounting Standards requires
management to make judgements, estimates and assumptions that affect the application of accounting policies.
The areas involving a higher degree of judgement or complexity or areas where assumptions and estimates are significant
to the Consolidated Financial Statements are disclosed in Note 2(R) \u2018Critical Accounting Judgements and Key Areas of
Estimation Uncertainty\u2019.
", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-6": { "value": "A) BASIS OF PREPARATION The Group financial statements were prepared under the historical cost convention, as modified by the revaluation of investment properties. The Group financial statements were prepared in accordance with UK Adopted International Accounting Standards. The Company has elected to prepare its Parent Company financial statements in accordance with United Kingdom Generally Accepted Accounting Principles (UK GAAP) FRS102. These are presented on pages 91 to 98. On 27 March 2024, the FRC issued amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs \u2013 Periodic Review 2024. The effective date for most amendments is periods beginning on or after 1 January 2026. These amendments are not expected to have any material impact on the Company's financial statements. The preparation of Group financial statements in conformity with UK Adopted International Accounting Standards requires management to make judgements, estimates and assumptions that affect the application of accounting policies. The areas involving a higher degree of judgement or complexity or areas where assumptions and estimates are significant to the Consolidated Financial Statements are disclosed in Note 2(R) \u2018Critical Accounting Judgements and Key Areas of Estimation Uncertainty\u2019", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-202": { "value": "(B) BASIS OF CONSOLIDATION The Group\u2019s financial statements incorporate the results of Mountview Estates P.L.C. and all of its subsidiary undertakings made up to 31 March each year. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. Control is recognised when the Group is exposed to, or has rights to, variable returns from its investment in the entity and has the ability to affect these returns through its power over the relevant activities of the entity. On acquisition, the identifiable assets, liabilities and contingent liabilities of a subsidiary are measured at their fair values at the date of acquisition. The purchase method has been used in consolidating the subsidiary financial statements. All significant inter-company transactions, balances and unrealised gains on transactions between Group companies are eliminated on consolidation within the consolidated accounts. Consistent accounting policies have been used across the Group.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-7": { "value": "B) BASIS OF CONSOLIDATION The Group\u2019s financial statements incorporate the results of Mountview Estates P.L.C. and all of its subsidiary undertakings made up to 31 March each year. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. Control is recognised when the Group is exposed to, or has rights to, variable returns from its investment in the entity and has the ability to affect these returns through its power over the relevant activities of the entity. On acquisition, the identifiable assets, liabilities and contingent liabilities of a subsidiary are measured at their fair values at the date of acquisition. The purchase method has been used in consolidating the subsidiary financial statements. All significant inter-company transactions, balances and unrealised gains on transactions between Group companies are eliminated on consolidation within the consolidated accounts. Consistent accounting policies have been used across the Group.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-8": { "value": "(C) SEGMENT REPORTING A business segment is a group of assets and operations engaged in providing products or services that are subject to risks and returns that are different from those of other business segments. The Group has identified two such segments as follows: \u2022 Property Trading \u2022 Property Investment The segments are UK based. More details are given in Note 5 on page 75.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-10": { "value": "(D) INCOME TAX The charge for current tax is based on the results for the year as adjusted for items which are non-assessable or disallowed. It is calculated using rates that have been enacted or substantively enacted by the balance sheet date. Deferred tax is accounted for using the balance sheet liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax base used in the computation of taxable profit. In principle, deferred tax liabilities are recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction, which affects neither the tax profit nor the accounting profit. Deferred tax liabilities are recognised for taxable temporary differences arising on investments in subsidiaries, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply when the asset or liability is settled. Deferred tax is charged or credited in the profit or loss, except when it relates to items credited or charged directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when they relate to income taxes levied by the same taxation authority and the Group intends to settle its current tax assets and liabilities on a net basis.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-203": { "value": "
Deferred tax is accounted for using the balance sheet liability method in respect of temporary differences arising from
differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax
base used in the computation of taxable profit. In principle, deferred tax liabilities are recognised for all taxable temporary
differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available
against which deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the
temporary difference arises from the initial recognition (other than in a business combination) of other assets and liabilities
in a transaction, which affects neither the tax profit nor the accounting profit.
Deferred tax liabilities are recognised for taxable temporary differences arising on investments in subsidiaries, except where
the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not
reverse in the foreseeable future.
Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting
date that are expected to apply when the asset or liability is settled. Deferred tax is charged or credited in the profit or loss,
except when it relates to items credited or charged directly to equity, in which case the deferred tax is also dealt with in
equity.
Deferred tax assets and liabilities are offset when they relate to income taxes levied by the same taxation authority and the
Group intends to settle its current tax assets and liabilities on a net basis.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-9": { "value": "( E) REVENUE Revenue includes proceeds from sales of properties, rental income from properties held as trading stock, investment and other sundry items of revenue before charging expenses. Rental income is recognised on a straight-line and accruals basis over the rental period. Sales of properties are recognised on legal completion as in the Directors\u2019 opinion this is the point at which control passes to the buyer.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-205": { "value": "E) REVENUE Revenue includes proceeds from sales of properties, rental income from properties held as trading stock, investment and other sundry items of revenue before charging expenses. Rental income is recognised on a straight-line and accruals basis over the rental period. Sales of properties are recognised on legal completion as in the Directors\u2019 opinion this is the point at which control passes to the buyer.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-11": { "value": "(F) DIVIDEND DISTRIBUTION Dividend distribution to the Company\u2019s shareholders is recognised as an expense in the Group\u2019s financial statements in the period in which the dividends are approved.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-229": { "value": "
( G) INTEREST EXPENSE
Interest expense for borrowings is recognised within \u2018finance costs\u2019 in the profit or loss using the effective interest rate
method. The effective interest method is a method of calculating the financial liability and of allocating the interest expense
over the relevant period.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-12": { "value": "( G) INTEREST EXPENSE Interest expense for borrowings is recognised within \u2018finance costs\u2019 in the profit or loss using the effective interest rate method. The effective interest method is a method of calculating the financial liability and of allocating the interest expense over the relevant period.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-204": { "value": "G) INTEREST EXPENSE Interest expense for borrowings is recognised within \u2018finance costs\u2019 in the profit or loss using the effective interest rate method. The effective interest method is a method of calculating the financial liability and of allocating the interest expense over the relevant period.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-13": { "value": "(H) PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment are stated at historical cost less accumulated depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the item. Subsequent costs are included in the asset\u2019s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. All other repairs and maintenance costs are charged to the profit or loss during the financial period in which they are incurred . Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset using the straight-line method as follows: Freehold property \u2013 2% per annum The assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each financial year. An asset\u2019s carrying amount is written down immediately to its recoverable amount if its carrying amount is greater than its estimated recoverable amount. Gains and losses on disposals are determined by comparing proceeds with the carrying amount. These are included in the profit or loss.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-206": { "value": "Property, plant and equipment are stated at historical cost less accumulated depreciation. Historical cost includes expenditure that is directly attributable to the acquisition of the item. Subsequent costs are included in the asset\u2019s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. All other repairs and maintenance costs are charged to the profit or loss during the financial period in which they are incurred ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-207": { "value": "
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic
life of that asset using the straight-line method as follows:
Freehold property \u2013 2% per annum
The assets\u2019 residual values and useful lives are reviewed, and adjusted if appropriate, at the end of each financial year.
An asset\u2019s carrying amount is written down immediately to its recoverable amount if its carrying amount is greater than its
estimated recoverable amount. Gains and losses on disposals are determined by comparing proceeds with the carrying
amount. These are included in the profit or loss.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-208": { "value": "
(I) IMPAIRMENT OF ASSETS
Assets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment. Assets
that are subject to amortisation or depreciation are reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the
asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less
costs to sell and value in use. For the purpose of assessing impairment, assets are grouped at the lowest levels for which
there are separately identifiable cash flows (cash generating units). Any impairment is recognised in profit or loss in the year
in which it occurs.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-14": { "value": "(I) IMPAIRMENT OF ASSETS Assets that have an indefinite useful life are not subject to amortisation and are tested annually for impairment. Assets that are subject to amortisation or depreciation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset\u2019s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset\u2019s fair value less costs to sell and value in use. For the purpose of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (cash generating units). Any impairment is recognised in profit or loss in the year in which it occurs.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-209": { "value": "
(J) INVESTMENT PROPERTY
Property that is held for long-term rental yields or for capital appreciation or both, and that is not occupied by the
companies in the consolidated group, is classified as investment property.
Investment property is measured initially at its cost including related transaction costs.
After initial recognition, investment property is carried at fair value. Fair value is based on active market prices adjusted, if
necessary, for any difference in the nature, location or condition of the specified asset. If this information is not available the
Group uses alternative valuation methods such as recent prices or less active markets or discounted cash flow projections.
Subsequent expenditure is included in the carrying amount of the property when it is probable that future economic
benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. All other repairs
and maintenance costs are charged to profit or loss during the financial period in which they are incurred.
Gains or losses arising from changes in the fair value of the Group\u2019s investment properties are included in the profit or loss
of the period in which they arise.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-15": { "value": "(J) INVESTMENT PROPERTY Property that is held for long-term rental yields or for capital appreciation or both, and that is not occupied by the companies in the consolidated group, is classified as investment property. Investment property is measured initially at its cost including related transaction costs. After initial recognition, investment property is carried at fair value. Fair value is based on active market prices adjusted, if necessary, for any difference in the nature, location or condition of the specified asset. If this information is not available the Group uses alternative valuation methods such as recent prices or less active markets or discounted cash flow projections. Subsequent expenditure is included in the carrying amount of the property when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. All other repairs and maintenance costs are charged to profit or loss during the financial period in which they are incurred. Gains or losses arising from changes in the fair value of the Group\u2019s investment properties are included in the profit or loss of the period in which they arise.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-210": { "value": "
(K) INVENTORIES \u2013 TRADING PROPERTIES
These comprise residential properties, all of which are held for resale, and are shown in the financial statements at the
lower of cost and estimated net realisable value. Cost includes legal fees and commission charges incurred during
acquisition together with improvement costs. Net realisable value is the net sale proceeds which the Group expects on
sale of a property in its current condition with vacant possession. The analysis of the Group revenue as at 31 March 2026
is on page 74.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-16": { "value": "(K) INVENTORIES \u2013 TRADING PROPERTIES These comprise residential properties, all of which are held for resale, and are shown in the financial statements at the lower of cost and estimated net realisable value. Cost includes legal fees and commission charges incurred during acquisition together with improvement costs. Net realisable value is the net sale proceeds which the Group expects on sale of a property in its current condition with vacant possession. The analysis of the Group revenue as at 31 March 2026 is on page 74.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-17": { "value": "(L) PENSION COSTS The Group operates a stakeholder contribution pension scheme for employees. The annual contributions payable are charged to profit or loss. The Group has no further payment obligations once the contributions have been paid.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-242": { "value": "
(M) FINANCIAL INSTRUMENTS
Financial assets and financial liabilities are recognised in the Group\u2019s balance sheet when the Group has become a party
to the contractual provisions of the instrument. Trade and other receivables, trade and other payables, and cash and cash
equivalents are measured at amortised cost.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-18": { "value": "(M) FINANCIAL INSTRUMENTS Financial assets and financial liabilities are recognised in the Group\u2019s balance sheet when the Group has become a party to the contractual provisions of the instrument. Trade and other receivables, trade and other payables, and cash and cash equivalents are measured at amortised cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-246": { "value": "(M) FINANCIAL INSTRUMENTS Financial assets and financial liabilities are recognised in the Group\u2019s balance sheet when the Group has become a party to the contractual provisions of the instrument. Trade and other receivables, trade and other payables, and cash and cash equivalents are measured at amortised cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-230": { "value": "Trade and other receivables, trade and other payables, and cash and cash equivalents are measured at amortised cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-211": { "value": "Trade and other receivables, trade and other payables, and cash and cash equivalents are measured at amortised cost.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-19": { "value": "(N) BANK BORROWINGS Loans are recorded at fair value at initial recognition and thereafter at amortised cost under the effective interest method.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-20": { "value": "(O) CASH AND CASH EQUIVALENTS Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less, and bank overdrafts.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-21": { "value": "(P) LEASING Group as lessor The Group\u2019s non-cancellable operating leases relate to regulated tenancies under which tenants have the right to remain in a property for the remainder of their lives. It is therefore not possible to estimate timing of future minimum payments in respect of these regulated tenancies, hence these are not separately disclosed in the financial statements. Group as lessee Rentals payable under leases for assets considered to be of low value are charged to profit or loss on a straight-line basis over the term of the lease.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-212": { "value": "
(Q) ADOPTION OF NEW AND REVISED INTERNATIONAL FINANCIAL REPORTING STANDARDS
AND INTERPRETATIONS
The following standards, interpretation and amendments effective in the current financial year have not had a material
impact on the Group financial statements:
\u2212 IAS 1 \u2018The Effects of Change in Foreign Exchange Rates'(amendment) (Lack of Exchangeability)
The following standards, interpretations and amendments have been issued but are not yet effective and have not been
adopted early at the date of approval of the Consolidated Financial Statements:
\u2212 IFRS 7 and IFRS 9 (amended) \u2013 Classification and Measurement of Financial Instruments \u2013 Effective for periods
beginning on or after 1 January 2026
\u2212 IFRS 7 and IFRS 9 (amended) \u2013 Contracts referencing Nature\u2013dependent Electricity\u2013Effective for periods beginning on
or after 1 January 2026
\u2212 Annual improvements to IFRS Accounting Standards\u2013Volume11\u2013 Effective for annual periods beginning on or after 1
January 2026
\u2212 IFRS 18 \u2013 Presentation and Disclosure in Financial Statements - Effective for periods beginning on or after 1 January 2027
\u2212 IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures - Effective for periods beginning on or after 1 January 2027
These amendments are not expected to have any material impact on the Group financial statements with the potential
exception of IFRS 18. IFRS 18 is effective for annual periods beginning on or after 1 January 2027. The Group is assessing
the impact of this new standard and the Group's financial reporting will be presented in accordance with this standard from
1 January 2027, in line with the requirements.
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-22": { "value": "(Q) ADOPTION OF NEW AND REVISED INTERNATIONAL FINANCIAL REPORTING STANDARDS AND INTERPRETATIONS The following standards, interpretation and amendments effective in the current financial year have not had a material impact on the Group financial statements: \u2212 IAS 1 \u2018The Effects of Change in Foreign Exchange Rates'(amendment) (Lack of Exchangeability) The following standards, interpretations and amendments have been issued but are not yet effective and have not been adopted early at the date of approval of the Consolidated Financial Statements: \u2212 IFRS 7 and IFRS 9 (amended) \u2013 Classification and Measurement of Financial Instruments \u2013 Effective for periods beginning on or after 1 January 2026 \u2212 IFRS 7 and IFRS 9 (amended) \u2013 Contracts referencing Nature\u2013dependent Electricity\u2013Effective for periods beginning on or after 1 January 2026 \u2212 Annual improvements to IFRS Accounting Standards\u2013Volume11\u2013 Effective for annual periods beginning on or after 1 January 2026 \u2212 IFRS 18 \u2013 Presentation and Disclosure in Financial Statements - Effective for periods beginning on or after 1 January 2027 \u2212 IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures - Effective for periods beginning on or after 1 January 2027 These amendments are not expected to have any material impact on the Group financial statements with the potential exception of IFRS 18. IFRS 18 is effective for annual periods beginning on or after 1 January 2027. The Group is assessing the impact of this new standard and the Group's financial reporting will be presented in accordance with this standard from 1 January 2027, in line with the requirements.", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-23": { "value": "(R) CRITICAL ACCOUNTING JUDGEMENTS AND KEY AREAS OF ESTIMATION UNCERTAINTY Going concern The Directors are required to make an assessment of the Group\u2019s ability to continue to trade as a going concern. The two main considerations were as follows: 1. Refinancing of banking facilities The Group has a \u00a320 million (2025: \u00a320 million) revolving loan facility with HSBC Bank. On 4 June 2026, the Group re-negotiated the \u00a360 million long term revolving loan facility with Barclays Bank. The termination date of this facility has been extended to June 2031. The loan will be reclassified as a long-term liability in the Interim Report for the half year to 30 September 2026. The Group has a \u00a360 million (2025: \u00a360 million) revolving loan facility with Barclays Bank. On 4 June 2026, the Group re-negotiated the \u00a360 million long term revolving loan facility with Barclays Bank. The termination date of this facility has been extended to June 2031. The loan will be reclassified as a long-term liability in the Interim Report for the half year to 30 September 2026. 2. Covenant compliance The core facility has two covenants, Consolidated Gross Borrowings as a percentage of Consolidated Net Tangible Assets, and the ratio of Consolidated PBIT to Consolidated Gross Financing Costs. The Group has remained well within both of these covenants during the year. On the basis of the above, the Directors have a reasonable expectation that the Group and the Company have adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements. Distinction between investment and trading property The Group considers the intention at the outset when each property is acquired in order to classify the property as either an investment or a trading property. Where the intention is to either trade the property or where the property is held for immediate sale upon receiving vacant possession within the ordinary course of business, the property is classified as trading property. Where the intention is to hold the property for its long-term rental yield and/or capital appreciation, the property is classified as an investment property. Investment properties In considering the values attributable to the investment portfolio, the following factors are taken into consideration: \u2022 sales of properties within the Group\u2019s portfolio during the preceding 12 months \u2022 sales of properties in the same district whenever the information is available \u2022 published market research concerning the performance of the property market in this region and district \u2022 factors affecting individual properties and units in relation to value, and factors in the district which might affect the values of individual properties and units. The valuation of the portfolios was made in accordance with the requirements of the RICS Valuation \u2013 Global Standards 2025. Carrying value of trading stock The Group\u2019s residential trading stock is carried in the statement of financial position at the lower of cost and net realisable value. As the Group\u2019s business model is to sell trading stock on vacancy, net realisable value is the net sales proceeds which the Group expects on sale of a property with vacant possession. Given that by applying our buying criteria all stock is purchased at a discount to the value with vacant possession the Directors consider the risk of impairment to be low and accordingly the Group has no NRV provision. Inventory expected to be settled in more than 12 months The Board estimates that inventory of \u00a323.9 million will be settled within the next 12 months, with the remaining inventory value expected to be settled in more than 12 months. This estimation is based on the average cost of sales of inventory over the last three year period. Mountview\u2019s business, both historic and current, has involved the purchase for sale of residential properties subject to regulated tenancies, such properties being sold when vacant possession is obtained. Regulated tenancies by their nature are not for any specific period of time and in most cases they do not become vacant until the death of the tenant. It is difficult to predict with any certainty the time at which Mountview\u2019s inventory properties might become vacan", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-24": { "value": "(S) SHARE CAPITAL Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of ordinary shares are recognised as a deduction from equity, net of tax effects", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-25": { "value": "3. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES 1. FINANCIAL RISK FACTORS The Group\u2019s activities expose it to a variety of financial risks: market risk (including price risk and cash flow risk), credit risk and liquidity risk. The Group\u2019s policies on financial risk management are to minimise the risk of adverse effect on performance and to ensure the ability of the Group to continue as a going concern. The financial risks relate to the following financial instruments: trade receivables, cash and cash equivalents, trade and other payables and borrowings.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-26": { "value": "(A) MARKET RISK The Group is exposed to market risk through interest rates and availability of credit. Price risk \u2022 The Group is exposed to property price and property rental risk. Cash flow and fair value interest rate risk \u2022 As the Group has no significant interest bearing assets, its income and operating cash flows are substantially independent of changes in market interest rates. Long-term borrowings \u2022 Borrowings issued at variable rates expose the Group to cash flow interest rate risk. The Group\u2019s cash flow and fair value interest rate risk is constantly monitored by the Group\u2019s management. The Board is confident that based on the historical performance of the Group, the finance costs are sufficiently covered by the rental income. The Group has two covenants covering Consolidated Gross Borrowings as a percentage of Consolidated Net Tangible Assets, and the ratio of Consolidated PBIT to Consolidated Gross Financing Costs. These covenants were complied with during the financial year.", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-27": { "value": "(B) CREDIT RISK Exposure to credit risk and interest risk arises in the normal course of the Group\u2019s business. The Group has no significant concentration of credit risk. Credit risk arises from cash and cash equivalents as well as credit exposures with respect to rental customers, including outstanding receivables. The Directors are of the opinion that credit risk is minimal due to the low level of trade receivables relative to the Balance Sheet totals. Regulated tenants are incentivised through the benefit of their tenancy agreement to avoid default on their rent. Lifetime tenancies are generally at low or zero rent and hence suffer minimal credit risk.", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-28": { "value": "(C) LIQUIDITY RISK The Group\u2019s liquidity position is monitored daily by management and is reviewed quarterly by the Board of Directors. The Group ensures that it maintains sufficient cash for operational requirements at all times. The nature of its business is very cash generative from its gross rents and sales of trading properties. In adverse trading conditions, new acquisitions can be minimised, and as a consequence will reduce the gearing level and improve the liquidity of the Group. A summary table with the majority of financial liabilities is presented in Note 18 on pages 80 and 81.", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-29": { "value": "(D) CAPITAL RISK MANAGEMENT The Group\u2019s objective when managing capital is to safeguard the Group\u2019s ability to continue as a going concern. The Group monitors capital on the basis of the gearing ratio. This ratio is calculated as net debt divided by total debt and equity. 2026 2025 \u00a3000 \u00a3000 Total borrowings 57,400 80,102 Less cash (920) (524) Net borrowings 56,480 79,578 Total equity 402,543 402,655 Net borrowings plus equity 459,023 482,233 Gearing ratio 12.3% 16.5%", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-30": { "value": "4. ANALYSIS OF REVENUE AND COST OF SALES All revenue arises in England and Wales. 1. Rental income from tenancies of occupied properties. The income is recognised on an accruals basis. 2. Sale of stock properties. This is recognised on the date of legal completion. 2026 2025 \u00a3000 \u00a3000 Revenue Gross sales of properties 49,482 49,832 Gross rental income 22,349 22,300 71,831 72,132 Cost of sales Cost of properties sold 26,813 23,575 Property expenses 6,460 6,379 33,273 29,954 Gross profit Sales of properties 22,669 26,257 Net rental income 15,889 15,921 38,558 42,178 Sales of properties included in the Market Valuation undertaken by Allsop LLP as at 30 September 2014 (See Note 15 on page 79). Cost of Allsop Properties Sales Valuation Sold Price \u00a3000 \u00a3000 \u00a3000 Value of the Properties included in the Market Valuation as at 30 September 2014 and sold during the year ended 31 March 2026 18,652 10,898 29,541 Properties purchased since 30 September 2014 and sold during the year ended 31 March 2026 15,915 19,941 Gross sales of properties 26,813 49,482 The Market Values were on the basis that properties would be sold subject to any then existing leases and tenancies.", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-213": { "value": "4. ANALYSIS OF REVENUE AND COST OF SALES All revenue arises in England and Wales. 1. Rental income from tenancies of occupied properties. The income is recognised on an accruals basis. 2. Sale of stock properties. This is recognised on the date of legal completion. 2026 2025 \u00a3000 \u00a3000 Revenue Gross sales of properties 49,482 49,832 Gross rental income 22,349 22,300 71,831 72,132 Cost of sales Cost of properties sold 26,813 23,575 Property expenses 6,460 6,379 33,273 29,954 Gross profit Sales of properties 22,669 26,257 Net rental income 15,889 15,921 38,558 42,178 Sales of properties included in the Market Valuation undertaken by Allsop LLP as at 30 September 2014 (See Note 15 on page 79). Cost of Allsop Properties Sales Valuation Sold Price \u00a3000 \u00a3000 \u00a3000 Value of the Properties included in the Market Valuation as at 30 September 2014 and sold during the year ended 31 March 2026 18,652 10,898 29,541 Properties purchased since 30 September 2014 and sold during the year ended 31 March 2026 15,915 19,941 Gross sales of properties 26,813 49,482 The Market Values were on the basis that properties would be sold subject to any then existing leases and tenancies.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-232": { "value": "
Revenue
Gross sales of properties 49,482 49,832
Gross rental income 22,349 22,300
71,831 72,132
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-231": { "value": "
Cost of sales
Cost of properties sold 26,813 23,575
Property expenses 6,460 6,379
33,273 29,954
Depreciation of tangible fixed assets 53 53 Gain on disposal of investment property \u2013 885 Auditors\u2019 remuneration \u2013 the audit of the Parent Company and Consolidated Financial Statements 86 83 \u2013 the audit of the Company\u2019s subsidiaries pursuant to legislation 25 25 Operating expenses for investment properties 16 168 ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-243": { "value": "Cost of sales Cost of properties sold 26,813 23,575 Property expenses 6,460 6,379 33,273 29,954 ", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-247": { "value": "Cost of sales Cost of properties sold 26,813 23,575 Property expenses 6,460 6,379 33,273 29,954 2026 2025 \u00a3000 \u00a3000 The operating profit is stated after taking into account: Depreciation of tangible fixed assets 53 53 Gain on disposal of investment property \u2013 885 Auditors\u2019 remuneration \u2013 the audit of the Parent Company and Consolidated Financial Statements 86 83 \u2013 the audit of the Company\u2019s subsidiaries pursuant to legislation 25 25 Operating expenses for investment properties 16 168 ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-31": { "value": "5. SEGMENTAL INFORMATION A business segment is a group of assets and operations engaged in providing products or services that are subject to risks and returns that are different from those of other business segments. The Group monitors its operations in the following segments: 2026 2025 Property Property Property Property trading investment Group trading investment Group \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Revenue 71,301 530 71,831 71,602 530 72,132 Operating profit before changes in fair value of investment properties 31,399 408 31,807 35,233 1,065 36,298 Finance costs 3,965 \u2013 3,965 4,971 \u2013 4,971 Profit/(Loss) after tax 20,569 (211) 20,358 22,696 797 23,493 Assets 446,306 21,160 467,466 470,168 21,753 491,921 Liabilities 60,007 4,916 64,923 82,640 6,626 89,266 Fixed assets Capital expenditure \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Depreciation 53 \u2013 53 53 \u2013 53 Revenue of the property investment segment is derived entirely from rental income. Head office costs have been allocated and included within the Group\u2019s two operating segments. The Group\u2019s two main business segments operate within England and Wales.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-32": { "value": "6. PROFIT FROM OPERATIONS 2026 2025 \u00a3000 \u00a3000 The operating profit is stated after taking into account: Depreciation of tangible fixed assets 53 53 Gain on disposal of investment property \u2013 885 Auditors\u2019 remuneration \u2013 the audit of the Parent Company and Consolidated Financial Statements 86 83 \u2013 the audit of the Company\u2019s subsidiaries pursuant to legislation 25 25 Operating expenses for investment properties 16 168 And after crediting: \u2013 net rental income 15,889 15,921 \u2013 administrative charges to related companies (Note 24) 37 25 The average monthly number of employees during the year was as follows: 2026 2025 Office and management 30 31 ", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-214": { "value": "
Depreciation of tangible fixed assets 53 53
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-215": { "value": "
Auditors\u2019 remuneration
\u2013 the audit of the Parent Company and Consolidated Financial Statements 86 83
\u2013 the audit of the Company\u2019s subsidiaries pursuant to legislation 25 25
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-216": { "value": "
The average monthly number of employees during the year was as follows:
2026 2025
Office and management 30 31
7. STAFF COSTS (INCLUDING DIRECTORS) 2026 2025 \u00a3000 \u00a3000 Wages and salaries 4,823 4,755 Social security costs 685 616 Pension costs 72 70 5,580 5,441 Directors\u2019 remuneration Total Directors\u2019 remuneration including salary, bonuses and benefits in kind amounted to: 2,369 2,361 The details of Directors\u2019 remuneration are shown in the audited section of the Remuneration Report on page 59. The Company contributes 3% of the total annual gross salaries and bonuses of each employee, excluding Directors, to a Stakeholder Pension Scheme.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-33": { "value": "7. STAFF COSTS (INCLUDING DIRECTORS) 2026 2025 \u00a3000 \u00a3000 Wages and salaries 4,823 4,755 Social security costs 685 616 Pension costs 72 70 5,580 5,441 Directors\u2019 remuneration Total Directors\u2019 remuneration including salary, bonuses and benefits in kind amounted to: 2,369 2,361 The details of Directors\u2019 remuneration are shown in the audited section of the Remuneration Report on page 59. The Company contributes 3% of the total annual gross salaries and bonuses of each employee, excluding Directors, to a Stakeholder Pension Scheme.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-233": { "value": "
8. FINANCE COSTS
2026
2025
\u00a3000
\u00a3000
Interest on bank overdrafts and loans 3,965 4,971
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-34": { "value": "8. FINANCE COSTS 2026 2025 \u00a3000 \u00a3000 Interest on bank overdrafts and loans 3,965 4,971", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-217": { "value": "8. FINANCE COSTS 2026 2025 \u00a3000 \u00a3000 Interest on bank overdrafts and loans 3,965 4,971", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-244": { "value": "8. FINANCE COSTS 2026 2025 \u00a3000 \u00a3000 Interest on bank overdrafts and loans 3,965 4,971", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-35": { "value": "9. INCOME TAX EXPENSE 2026 2025 \u00a3000 \u00a3000 (a) Analysis of charge in the year Current tax: UK Corporation Tax 25% (2025: 25%) 6,964 8,701 Deferred tax: Current year 25% (2025: 25%) (173) (890) Taxation attributable to the Company and its subsidiaries 6,791 7,811 (b) Factors affecting income tax expense The charge for the year can be reconciled to the profit per the profit or loss as follows: Profit on ordinary activities before taxation 27,149 31,304 Profit on ordinary activities multiplied by rate of tax 25% (2025: 25%) 6,787 7,826 Expenses not deductible for tax (4) (6) Depreciation in excess of capital allowances 8 6 Deferred tax on movement in investment properties \u2013 (15) Taxation attributable to the Company and its subsidiaries 6,791 7,811", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-36": { "value": "10. DIVIDENDS On 18 August 2025, a dividend of 275p per share (2025: 275p per share) was paid to the shareholders. On 31 March 2026 a dividend of 250p per share (2025: 250p per share) was paid to the shareholders. This resulted in total dividends paid in the year of \u00a320.5 million (2025: \u00a320.5 million). In respect of the current year, the Directors propose that a final dividend of 275p per share will be paid to the shareholders on 17 August 2026. This dividend is subject to approval by the shareholders at the Annual General Meeting and has not been included as a liability in these financial statements. The proposed final dividend for 2026 is payable to all shareholders on the Register of Members on 10 July 2026. The total estimated final dividend to be paid is \u00a320.5 million", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-218": { "value": "275.0", "decimals": 4, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-219": { "value": "275.0", "decimals": 4, "dimensions": { "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2024-04-01T00:00:00/2025-04-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-37": { "value": "11. EARNINGS PER SHARE 2026 2025 \u00a3000 \u00a3000 The calculations of earnings per share are based on the following profits and number of shares: Net profit for financial year (basic and fully diluted) 20,358 23,493 Weighted average number of Ordinary Shares for basic and fully diluted earnings per share 3,899,014 3,899,014 Basic and diluted earnings per share 522.1p 602.5p The Company has no dilutive potential Ordinary Shares. Basic and diluted earnings per share (pence) is from continuing and total operations.", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-38": { "value": "12. PROPERTY, PLANT AND EQUIPMENT Freehold property Total \u00a3000 \u00a3000 Cost At 1 April 2025 2,671 2,671 At 31 March 2026 2,671 2,671 Depreciation At 1 April 2025 1,284 1,284 Charge for the year 53 53 At 31 March 2026 1,337 1,337 Net book value At 31 March 2025 1,387 1,387 At 31 March 2026 1,334 1,334 Property, plant and equipment is located within England and Wales. Freehold property Total \u00a3000 \u00a3000 Cost At 1 April 2024 2,671 2,671 At 31 March 2025 2,671 2,671 Depreciation At 1 April 2024 1,231 1,231 Charge for the year 53 53 At 31 March 2025 1,284 1,284 Net book value At 31 March 2024 1,440 1,440 At 31 March 2025 1,387 1,387 Property, plant and equipment are located within England and Wales.", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-39": { "value": "13. INVESTMENT PROPERTIES 2026 2025 \u00a3000 \u00a3000 Fair value at 1 April 21,670 25,568 Disposals \u2013 (3,875) Decrease in fair value during the year (693) (23) At 31 March 20,977 21,670 The sales of investment properties are not included in the Group's Revenue. During the financial year there were no disposals. In 2025 we disposed of 5 units. The difference between the sales price of \u00a34,760,000 and the market value of \u00a33,875,000 resulted in a gain of \u00a3885,000. This was shown as a separate line item in the Consolidated Statement of Comprehensive Income for the year ended 31 March 2025. We have disposed of all units in A.L.G. Properties Limited on leases but retain the freehold which is included in the valuation of the investment portfolio below. The investment properties represent less than 4.6% of the Group\u2019s portfolio. LOUISE GOODWIN LIMITED AND A.L.G. PROPERTIES LIMITED The Companies\u2019 freehold properties were valued on 31 March 2026 by an External Valuer, Joshua Ware MRICS of Allsop LLP. The valuation has been prepared in accordance with the requirements of the Royal Institution of Chartered Surveyors Valuation Global Standards 2025. The properties are held for investment and the Market Values are on the basis that they would be sold subject to the existing leases and tenancies. The valuer's opinion of Market Value was primarily derived using comparable recent market transactions on arm's-length terms. In light of ongoing regulatory changes impacting the ground rent sector, including proposals arising from the Commonhold and Leasehold Reform Bill and the Leasehold and Freehold Reform Act 2024, the market continues to experience heightened uncertainty and reduced transactional evidence. Accordingly, the valuation has been reported on the basis of \"material valuation uncertainty\" in accordance with VPS 6 and VPGA 10 of the Royal Institution of Chartered Surveyors Valuation \u2013 Global Standards. This declaration is included for transparency and does not invalidate the valuation, but indicates that less certainty can be attached than would otherwise be the case and that values should be kept under regular review. Given the long-dated and income-driven nature of ground rent investments, alternative valuation methodologies, including discounted cash flow analysis, may produce differing outcomes; however, the valuation has been prepared in accordance with the guidance of the Royal Institution of Chartered Surveyors, which is widely adopted in market practice. This is the third year Mr Ware has valued the properties, with Mr Mayhew-Sanders having undertaken the valuation for the previous seven years. This represents the fifteenth consecutive year in which Allsop LLP has undertaken this work. Allsop LLP has acted for Mountview Estates P.L.C. for over 20 years, including acquisitions, disposals and valuations. In the preceding financial year, the proportion of total fees payable by Mountview Estates P.L.C. represented less than 5% of Allsop LLP's total fee income, which is regarded by RICS as negligible. In respect of Royal Institution of Chartered Surveyors rotation requirements, the Company notes that Allsop LLP's continued appointment is subject to the provisions of UK VPS 3, which are intended to safeguard independence and objectivity in valuations for regulated purposes. These provisions require the rotation of the valuation firm after a maximum period of ten years valuing the same asset for the same purpose, subject only to limited exceptional circumstances. Whilst continuation beyond this period may be permitted where there is a limited pool of competent valuers and specific procedural requirements are met, no such exceptional circumstances have been identified in this instance and accordingly Allsop LLP will be standing down as valuers. The aggregate Market value of the Group's interests in its investment portfolios was: LOUISE GOODWIN LIMITED \u2022 Freehold: \u00a320,975,000 (2025: \u00a321,663,000). A.L.G. PROPERTIES LIMITED \u2022 Freehold: \u00a32,000 (2025: \u00a37,000). Information relating to the basis of valuation of investment properties and the judgements and assumption adopted by management is set out in Note 2(R) \u201cCritical accounting judgements and key areas of estimation uncertainty\u201d. A revaluation decrease of \u00a3693,000 has arisen on valuation of investment properties to Market Value as at 31 March 2026 (2025: decrease of \u00a323,000). This is shown as a separate line item in the Consolidated Statement of Comprehensive Income. The Directors are of the opinion that the Fair Value equates to the Market Value. Investment properties are the only assets of the Group measured at fair value. They are categorised as Level 3 within the fair value hierarchy of IFRS13.", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-234": { "value": "
14. SUBSIDIARY UNDERTAKINGS
The company's subsidiaries at 31 March 2026 are listed below. All Group entities are included in the consolidated financial
statements.
The company holds 100% of the voting rights and beneficial interests in the shares of subsidiaries listed below. The share
capital of each of the companies comprises Ordinary Shares.
Subsidiary undertakings Country of incorporation
Hurstway Investment Company Limited
England and Wales,
Registered Office: Mountview House,
No: 344034
151 High Street, Southgate, London, N14 6EW
Louise Goodwin Limited
England and Wales,
Registered Office: Mountview House,
No: 691455
151 High Street, Southgate, London, N14 6EW
A.L.G. Properties Limited
England and Wales,
Registered Office: Mountview House,
No: 508842
151 High Street, Southgate, London, N14 6EW
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-40": { "value": "14. SUBSIDIARY UNDERTAKINGS The company's subsidiaries at 31 March 2026 are listed below. All Group entities are included in the consolidated financial statements. The company holds 100% of the voting rights and beneficial interests in the shares of subsidiaries listed below. The share capital of each of the companies comprises Ordinary Shares. Subsidiary undertakings Country of incorporation Hurstway Investment Company Limited England and Wales, Registered Office: Mountview House, No: 344034 151 High Street, Southgate, London, N14 6EW Louise Goodwin Limited England and Wales, Registered Office: Mountview House, No: 691455 151 High Street, Southgate, London, N14 6EW A.L.G. Properties Limited England and Wales, Registered Office: Mountview House, No: 508842 151 High Street, Southgate, London, N14 6EW", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-220": { "value": "
15. INVENTORIES OF TRADING PROPERTIES
2026
2025
\u00a3000
\u00a3000
Residential properties 442,970 466,774
The Company\u2019s freehold and long leasehold interests in its portfolio of properties held as Trading Stock were valued on
30 September 2014 at \u00a3665,866,266 (Six hundred and sixty-five million, eight hundred and sixty-six thousand, two hundred
and sixty-six pounds) by an External Valuer, Martin Angel FRICS of Allsop LLP. The Trading Stock is carried in the Accounts
at the lower of cost and net realisable value and such is the discipline we exercise when purchasing a property that, when
influenced by the effects of property price inflation over an extended period of years, the valuation showed a spectacular
increase. The individual values were not finely accurate, even though we have no reason to doubt the overall total of the
valuation. Thus the valuation is not a useful tool for running the business because we are always going to await vacant
possession, and no perceived uplift in value can justify selling a tenanted property. The nature of our business and the
rules and conventions under which we operate place no obligation upon us to value our trading stock at any given time and
therefore the valuation has not been updated since.
", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-41": { "value": "15. INVENTORIES OF TRADING PROPERTIES 2026 2025 \u00a3000 \u00a3000 Residential properties 442,970 466,774 The Company\u2019s freehold and long leasehold interests in its portfolio of properties held as Trading Stock were valued on 30 September 2014 at \u00a3665,866,266 (Six hundred and sixty-five million, eight hundred and sixty-six thousand, two hundred and sixty-six pounds) by an External Valuer, Martin Angel FRICS of Allsop LLP. The Trading Stock is carried in the Accounts at the lower of cost and net realisable value and such is the discipline we exercise when purchasing a property that, when influenced by the effects of property price inflation over an extended period of years, the valuation showed a spectacular increase. The individual values were not finely accurate, even though we have no reason to doubt the overall total of the valuation. Thus the valuation is not a useful tool for running the business because we are always going to await vacant possession, and no perceived uplift in value can justify selling a tenanted property. The nature of our business and the rules and conventions under which we operate place no obligation upon us to value our trading stock at any given time and therefore the valuation has not been updated since.", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-42": { "value": "16. TRADE AND OTHER RECEIVABLES 2026 2025 \u00a3000 \u00a3000 Trade receivables 87 389 Prepayments and accrued income 1,178 1,177 1,265 1,566 The Directors consider that the carrying amount of trade and other receivables approximates their fair value. Included in trade receivables at 31 March 2025 is \u00a30.3m arising on the sale of 1 unit that completed on 31 March 2025 for which the cash was not received until 1 April 2025. There are no bad or doubtful debts at the year end. There are no material debts past due, and there are no financial assets that are impaired.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-221": { "value": "
Prepayments and accrued income 1,178 1,177
", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-222": { "value": "
17. TRADE AND OTHER PAYABLES
2026
2025
\u00a3000
\u00a3000
Trade creditors 1,255 1,382
Other taxes and social security costs 299 304
Other creditors 199 207
1,753 1,893
The Directors consider that the carrying amount of trade and other payables approximates their fair value.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-43": { "value": "17. TRADE AND OTHER PAYABLES 2026 2025 \u00a3000 \u00a3000 Trade creditors 1,255 1,382 Other taxes and social security costs 299 304 Other creditors 199 207 1,753 1,893 The Directors consider that the carrying amount of trade and other payables approximates their fair value.", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-235": { "value": "17. TRADE AND OTHER PAYABLES 2026 2025 \u00a3000 \u00a3000 Trade creditors 1,255 1,382 Other taxes and social security costs 299 304 ", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-245": { "value": "Other creditors 199 207 ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-223": { "value": "18. BANK OVERDRAFTS, LOANS AND CASH 2026 2025 \u00a3000 \u00a3000 Bank overdrafts \u2013 1,402 Bank loans 57,400 78,700 57,400 80,102 CASH AND CASH EQUIVALENTS 2026 2025 \u00a3000 \u00a3000 Bank overdrafts \u2013 (1,402) Cash 920 524 Cash and cash equivalents as at 31 March 920 (878) Maturity profile of financial liabilities at 31 March 2026 was as follows: 2026 2025 \u00a3000 \u00a3000 Amounts repayable: In one year or less 39,000 1,402 Between one and five years 18,400 78,700 57,400 80,102 Less: amount due for settlement within 12 months (shown under current liabilities) (39,000) (1,402) Amount due for settlement after 12 months 18,400 78,700 The average interest rates paid were as follows: 2026 2025 % % Bank overdrafts 5.69 6.55 Bank loans 6.11 7.02 The Directors consider that the carrying amount of bank overdrafts and loans approximates their fair value. The other principal features of the Group\u2019s borrowings are as follows. 1. The Group has a short-term borrowing facility of \u00a310 million (2025: \u00a310 million) with Barclays Bank. This is due for review in November 2026 and the rate of interest payable is: \u2022 1.6% over base rate on overdraft \u2022 Headroom of this facility at 31 March 2026 amounted to \u00a310 million (2025: \u00a38.6 million). 2. The Group has a \u00a360 million (2025: \u00a360 million) long-term revolving loan facility with Barclays Bank. At the year-end negotiations were underway with Barclays to renew this facility and as described in Note 25 (Page 84) after the year end the facility was successfully renewed with a termination date of June 2031 The rate of interest is 1.9% above SONIA. The loan is secured by a cross guarantee between Mountview Estates P.L.C. and its subsidiaries. The loan is not repayable by instalments. Headroom under this facility at 31 March 2026 amounted to \u00a321 million (2025: \u00a30.5 million). 3. The Group has a \u00a320 million long-term revolving loan facility with HSBC Bank. The termination date for this facility is March 2028. The rate of interest payable on the loan is 2.1% above SONIA. The loan includes a Negative Pledge. The loan is not repayable by instalments. As at 31 March 2026 headroom under this facility amounted to \u00a31.6 million (2025: \u00a30.8 million).", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-44": { "value": "CASH AND CASH EQUIVALENTS 2026 2025 \u00a3000 \u00a3000 Bank overdrafts \u2013 (1,402) Cash 920 524 Cash and cash equivalents as at 31 March 920 (878) ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-236": { "value": "
The average interest rates paid were as follows:
2026
2025
%
%
Bank overdrafts 5.69 6.55
Bank loans 6.11 7.02
The Directors consider that the carrying amount of bank overdrafts and loans approximates their fair value.
The other principal features of the Group\u2019s borrowings are as follows.
1. The Group has a short-term borrowing facility of \u00a310 million (2025: \u00a310 million) with Barclays Bank. This is due for review
in November 2026 and the rate of interest payable is:
\u2022 1.6% over base rate on overdraft
\u2022 Headroom of this facility at 31 March 2026 amounted to \u00a310 million (2025: \u00a38.6 million).
2. The Group has a \u00a360 million (2025: \u00a360 million) long-term revolving loan facility with Barclays Bank. At the year-end
negotiations were underway with Barclays to renew this facility and as described in Note 25 (Page 84) after the year end
the facility was successfully renewed with a termination date of June 2031 The rate of interest is 1.9% above SONIA. The
loan is secured by a cross guarantee between Mountview Estates P.L.C. and its subsidiaries. The loan is not repayable by
instalments. Headroom under this facility at 31 March 2026 amounted to \u00a321 million (2025: \u00a30.5 million).
3. The Group has a \u00a320 million long-term revolving loan facility with HSBC Bank. The termination date for this facility
is March 2028. The rate of interest payable on the loan is 2.1% above SONIA. The loan includes a Negative Pledge.
The loan is not repayable by instalments. As at 31 March 2026 headroom under this facility amounted to \u00a31.6 million
(2025: \u00a30.8 million).
", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-45": { "value": "19. DEFERRED TAX ANALYSIS FOR FINANCIAL REPORTING PURPOSES 2026 2025 \u00a3000 \u00a3000 Deferred tax liabilities 4,742 4,915 Net position at 31 March 4,742 4,915 The movement for the year in the Group\u2019s net deferred tax position was as follows: 2026 2025 \u00a3000 \u00a3000 At 1 April 4,915 5,805 Credit to income for the year (173) (890) At 31 March 4,742 4,915 The following are in deferred tax liabilities recognised by the Group and movements thereon during the period: REVALUATION OF PROPERTIES 2026 2025 \u00a3000 \u00a3000 At 1 April 4,915 5,805 Gain on disposal of investment properties \u2013 (885) Revaluation (173) (5) At 31 March 4,742 4,915", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-224": { "value": "
20. FINANCIAL INSTRUMENTS
FAIR VALUE OF FINANCIAL ASSETS
The Group\u2019s financial assets at the year end, which are measured at amortised cost, consist of cash at bank and in hand of
\u00a30.92 million (2025: \u00a30.52 million) and trade receivables.
The Directors consider that the carrying amount of cash at bank and in hand approximates their fair value.
The trade receivables amounted to \u00a30.09 million (2025: \u00a30.40 million).
The Directors consider that the carrying amount of trade receivables approximates their fair value.
FAIR VALUE OF BORROWINGS
2026
2025
\u00a3000
\u00a3000
Bank overdrafts \u2013 1,402
Bank loans 57,400 78,700
57,400 80,102
Interest charged in the Statement of Comprehensive Income for the above borrowings amounted to \u00a34.0 million (2025: \u00a35.0
million).
The Directors consider that the carrying amount of borrowings approximates their fair value. The details of the terms of the
borrowings together with the average interest rates can be seen in Note 18.
As at 31 March 2026 it is estimated that a general increase of 1 point in interest rates would decrease the Group\u2019s profit
before tax by approximately \u00a3574,000 (2025: \u00a3801,020).
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-46": { "value": "20. FINANCIAL INSTRUMENTS FAIR VALUE OF FINANCIAL ASSETS The Group\u2019s financial assets at the year end, which are measured at amortised cost, consist of cash at bank and in hand of \u00a30.92 million (2025: \u00a30.52 million) and trade receivables. The Directors consider that the carrying amount of cash at bank and in hand approximates their fair value. The trade receivables amounted to \u00a30.09 million (2025: \u00a30.40 million). The Directors consider that the carrying amount of trade receivables approximates their fair value. FAIR VALUE OF BORROWINGS 2026 2025 \u00a3000 \u00a3000 Bank overdrafts \u2013 1,402 Bank loans 57,400 78,700 57,400 80,102 Interest charged in the Statement of Comprehensive Income for the above borrowings amounted to \u00a34.0 million (2025: \u00a35.0 million). The Directors consider that the carrying amount of borrowings approximates their fair value. The details of the terms of the borrowings together with the average interest rates can be seen in Note 18. As at 31 March 2026 it is estimated that a general increase of 1 point in interest rates would decrease the Group\u2019s profit before tax by approximately \u00a3574,000 (2025: \u00a3801,020). UNDISCOUNTED MATURITY PROFILE OF FINANCIAL LIABILITIES The following table analyses the Group\u2019s financial liabilities and derivative financial liabilities at the Balance Sheet date into relevant maturity groupings based on the remaining period to the contractual maturity date. The amounts disclosed in the table are the contractual undiscounted cash flows. As the amounts included in the table are the contractual undiscounted cash flows, these amounts will not always equal the amounts disclosed on the Balance Sheet for borrowings, derivative financial instruments, and trade and other payables. Trade and other payables due within 12 months equal their carrying balances as the impact of discounting is not significant. Less than Between Over 1 year 1 and 5 years 5 years Total At 31 March 2026 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Interest-bearing loans and borrowings 39,000 18,400 \u2013 57,400 Trade and other payables 1,753 \u2013 \u2013 1,753 Less than Between Over 1 year 1 and 5 years 5 years Total At 31 March 2025 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Interest-bearing loans and borrowings 1,402 78,700 \u2013 80,102 Trade and other payables 1,893 \u2013 \u2013 1,893 The Group\u2019s financial liabilities are measured at amortised cost. 20. FINANCIAL INSTRUMENTS CONTINUED RECONCILIATION OF MATURITY ANALYSIS Less than Between Over 1 year 1 and 5 years 5 years Total At 31 March 2026 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Interest bearing loans and borrowings per accounts 39,000 18,400 \u2013 57,400 Interest 3,268 1,073 \u2013 4,341 Financial liability cash flows 42,268 19,473 \u2013 61,741 Less than Between Over 1 year 1 and 5 years 5 years Total At 31 March 2025 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Interest bearing loans and borrowings per accounts 1,402 78,700 \u2013 80,102 Interest 5,126 6,299 \u2013 11,425 Financial liability cash flows 6,528 84,999 \u2013 91,527", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-238": { "value": "FAIR VALUE OF FINANCIAL ASSETS The Group\u2019s financial assets at the year end, which are measured at amortised cost, consist of cash at bank and in hand of \u00a30.92 million (2025: \u00a30.52 million) and trade receivables. The Directors consider that the carrying amount of cash at bank and in hand approximates their fair value. The trade receivables amounted to \u00a30.09 million (2025: \u00a30.40 million). The Directors consider that the carrying amount of trade receivables approximates their fair value. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-237": { "value": "
UNDISCOUNTED MATURITY PROFILE OF FINANCIAL LIABILITIES
The following table analyses the Group\u2019s financial liabilities and derivative financial liabilities at the Balance Sheet date into
relevant maturity groupings based on the remaining period to the contractual maturity date. The amounts disclosed in the
table are the contractual undiscounted cash flows. As the amounts included in the table are the contractual undiscounted
cash flows, these amounts will not always equal the amounts disclosed on the Balance Sheet for borrowings, derivative
financial instruments, and trade and other payables.
Trade and other payables due within 12 months equal their carrying balances as the impact of discounting is not significant.
Less than
Between
Over
1 year
1 and 5 years
5 years
Total
At 31 March 2026
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Interest-bearing loans and borrowings 39,000 18,400 \u2013 57,400
Trade and other payables 1,753 \u2013 \u2013 1,753
Less than
Between
Over
1 year
1 and 5 years
5 years
Total
At 31 March 2025
\u00a3000
\u00a3000
\u00a3000
\u00a3000
Interest-bearing loans and borrowings 1,402 78,700 \u2013 80,102
Trade and other payables 1,893 \u2013 \u2013 1,893
The Group\u2019s financial liabilities are measured at amortised cost.
", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-225": { "value": "
21. CALLED UP SHARE CAPITAL
2026
2025
\u00a3000
\u00a3000
Authorised:
5,000,000 Ordinary Shares of 5p each 250 250
Allotted, issued and fully paid:
3,899,014 Ordinary Shares of 5p each 195 195
", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-47": { "value": "21. CALLED UP SHARE CAPITAL 2026 2025 \u00a3000 \u00a3000 Authorised: 5,000,000 Ordinary Shares of 5p each 250 250 Allotted, issued and fully paid: 3,899,014 Ordinary Shares of 5p each 195 195 22. OTHER RESERVES 2026 2025 \u00a3000 \u00a3000 Capital reserve 25 25 Capital redemption reserve 55 5 Other reserves 56 56 136 13 The Capital redemption reserve relates to the buy-back of the Company\u2019s own shares. The Group does not maintain insurance cover against other risks except where several properties are located in close physical vicinity. A reserve is maintained to deal with such non-insured risks and at 31 March 2026 stood at \u00a356,000 (2025: \u00a356,000). 23. RETAINED EARNINGS \u00a3000 Balance at 1 April 2025 402,324 Net profit for the year 20,358 Dividends paid (20,470) Balance at 31 March 2026 402,212", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-226": { "value": "
22. OTHER RESERVES
2026
2025
\u00a3000
\u00a3000
Capital reserve 25 25
Capital redemption reserve 55 5 5
Other reserves 56 56
136 13 6
The Capital redemption reserve relates to the buy-back of the Company\u2019s own shares.
The Group does not maintain insurance cover against other risks except where several properties are located in close
physical vicinity. A reserve is maintained to deal with such non-insured risks and at 31 March 2026 stood at \u00a356,000
(2025: \u00a356,000).
", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-48": { "value": "24. RELATED PARTY TRANSACTIONS 1. During the financial year there were no key management personnel emoluments, other than remuneration. 2. (a) Mountview Estates P.L.C. provides general management and administration services to Ossian Investors Limited and Sinclair Estates Limited, companies of which Mr D.M. Sinclair is a Director. Fees of \u00a336,623 (2025: \u00a325,487) were charged for these services. (b) Transactions between the Group and its subsidiaries, which are related parties, have been eliminated on consolidation and have not been disclosed in this note. (c) The only key management are the Directors. (d) As at 31 March 2026 the Group owed Mr D.M. Sinclair \u00a38,699 (2025: \u00a35,298) in relation to an informal loan.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-227": { "value": "
1. During the financial year there were no key management personnel emoluments, other than remuneration.
(c) The only key management are the Directors.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } }, "fact-49": { "value": "25. EVENTS AFTER THE REPORTING DATE On 4 June 2026, the Group re-negotiated the \u00a360 million long term revolving loan facility with Barclays Bank. The termination date of this facility has been extended to June 2031. The loan will be reclassified as a long-term liability in the Interim Report for the half year to 30 September 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800CWH9IB4DTEYG96", "period": "2025-04-01T00:00:00/2026-04-01T00:00:00" } } } }