i think the reason for this is the NU grid has a lot of sea coveragelot of sea coverage. The raster that the plugin produces defaults to (I think) a square grid of 300x300 cells.
But because this region has a lot of sea, it's longer in the y direction than the x direction, so having fixed grid results in rectangular cells.
I advise editing the cell sizes in in the dialog to make them the same e.g. 100m x 100m. The plugin will automatically change the resolution for you. That way you should be able to get square (or sufficiently square) cells to keep the ViewShed plugin happy.