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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 02856338 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 02856338 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 02856338 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 02856338 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 02856338 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 02856338 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 02856338 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 02856338 frs-core:UnlistedNon-exchangeTraded 2021-12-31 02856338 frs-core:UnlistedNon-exchangeTraded 2020-12-31 02856338 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 02856338 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02856338 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02856338 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02856338 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02856338 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02856338 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02856338 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 02856338 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 02856338 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02856338 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02856338 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02856338 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02856338 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 02856338 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02856338 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02856338 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 02856338 dpl-frs:CostSales 2021-01-01 2021-12-31 02856338 dpl-frs:CostSales 2020-12-31 02856338 dpl-frs:CostSales 2021-12-31 02856338 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 02856338 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 02856338 frs-bus:Director1 2021-01-01 2021-12-31 02856338 frs-bus:Director1 2020-12-31 02856338 frs-bus:Director1 2021-12-31 02856338 frs-bus:Director2 2021-01-01 2021-12-31 02856338 frs-bus:Director2 2020-12-31 02856338 frs-bus:Director2 2021-12-31 02856338 1 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 1 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 1 2021-12-31 02856338 2 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 2 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 2 2021-12-31 02856338 3 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 3 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 3 2021-12-31 02856338 4 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 4 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 4 2021-12-31 02856338 5 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 5 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 5 2021-12-31 02856338 6 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 6 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 6 2021-12-31 02856338 7 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 7 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 7 2021-12-31 02856338 8 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 8 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 8 2021-12-31 02856338 9 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 9 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 9 2021-12-31 02856338 10 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 10 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 10 2021-12-31 02856338 11 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 11 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 11 2021-12-31 02856338 12 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 12 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 12 2021-12-31 02856338 13 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 13 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 13 2021-12-31 02856338 14 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 14 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 14 2021-12-31 02856338 15 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 15 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 15 2021-12-31 02856338 16 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 16 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 16 2021-12-31 02856338 17 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 17 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 17 2021-12-31 02856338 18 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 18 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 18 2021-12-31 02856338 19 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 19 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 19 2021-12-31 02856338 20 2021-01-01 2021-12-31 02856338 frs-core:CurrentFinancialInstruments 20 2021-12-31 02856338 frs-core:Non-currentFinancialInstruments 20 2021-12-31 02856338 dpl-frs:Item1 2021-01-01 2021-12-31 02856338 dpl-frs:Item1 2020-12-31 02856338 dpl-frs:Item1 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 02856338 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 02856338 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 02856338 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 02856338 dpl-frs:Item2 2021-01-01 2021-12-31 02856338 dpl-frs:Item2 2020-12-31 02856338 dpl-frs:Item2 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 02856338 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 02856338 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 02856338 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 02856338 dpl-frs:Item3 2021-01-01 2021-12-31 02856338 dpl-frs:Item3 2020-12-31 02856338 dpl-frs:Item3 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 02856338 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 02856338 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 02856338 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 02856338 dpl-frs:Item4 2021-01-01 2021-12-31 02856338 dpl-frs:Item4 2020-12-31 02856338 dpl-frs:Item4 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 02856338 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 02856338 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 02856338 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 02856338 dpl-frs:Item5 2021-01-01 2021-12-31 02856338 dpl-frs:Item5 2020-12-31 02856338 dpl-frs:Item5 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 02856338 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 02856338 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 02856338 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 02856338 dpl-frs:Item6 2021-01-01 2021-12-31 02856338 dpl-frs:Item6 2020-12-31 02856338 dpl-frs:Item6 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 02856338 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 02856338 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 02856338 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 02856338 dpl-frs:Item7 2021-01-01 2021-12-31 02856338 dpl-frs:Item7 2020-12-31 02856338 dpl-frs:Item7 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 02856338 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 02856338 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 02856338 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 02856338 dpl-frs:Item8 2021-01-01 2021-12-31 02856338 dpl-frs:Item8 2020-12-31 02856338 dpl-frs:Item8 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 02856338 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 02856338 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 02856338 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 02856338 dpl-frs:Item9 2021-01-01 2021-12-31 02856338 dpl-frs:Item9 2020-12-31 02856338 dpl-frs:Item9 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 02856338 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 02856338 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 02856338 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-01-01 2021-12-31 02856338 dpl-frs:Item10 2021-01-01 2021-12-31 02856338 dpl-frs:Item10 2020-12-31 02856338 dpl-frs:Item10 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item10 2021-01-01 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item10 2020-12-31 02856338 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 02856338 dpl-frs:DistributionCosts dpl-frs:Item10 2021-01-01 2021-12-31 02856338 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-01-01 2021-12-31 02856338 dpl-frs:Item11 2021-01-01 2021-12-31 02856338 dpl-frs:Item11 2020-12-31 02856338 dpl-frs:Item11 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item11 2021-01-01 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item11 2020-12-31 02856338 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 02856338 dpl-frs:DistributionCosts dpl-frs:Item11 2021-01-01 2021-12-31 02856338 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-01-01 2021-12-31 02856338 dpl-frs:Item12 2021-01-01 2021-12-31 02856338 dpl-frs:Item12 2020-12-31 02856338 dpl-frs:Item12 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 02856338 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 02856338 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 02856338 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 02856338 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 02856338 1 2021-01-01 2021-12-31 02856338 frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 02856338
Riffa Business Park Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
A2G Accountants Ltd
The Courtyard
Oakwood Park Business Centre
Fountains Road Bishop Thornton
Harrogate, North Yorkshire
HG3 3BF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02856338
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,504,481 1,497,155
1,504,481 1,497,155
CURRENT ASSETS
Stocks 5 82,789 82,789
Debtors 6 454,411 523,033
Cash at bank and in hand 250,487 15,299
787,687 621,121
Creditors: Amounts Falling Due Within One Year 7 (214,893 ) (270,347 )
NET CURRENT ASSETS (LIABILITIES) 572,794 350,774
TOTAL ASSETS LESS CURRENT LIABILITIES 2,077,275 1,847,929
Creditors: Amounts Falling Due After More Than One Year 8 (1,353,992 ) (1,105,882 )
NET ASSETS 723,283 742,047
CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Profit and Loss Account 722,283 741,047
SHAREHOLDERS' FUNDS 723,283 742,047
Page 1
Page 2
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Tina Brown
Director
28/11/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Riffa Business Park Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02856338 . The registered office is Unit D, Riffa Business Park, Harrogate Road, Poole in Wharfedale, LS21 2RZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0%
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2022 2021
Office and administration 2 2
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2022 1,430,000 84,313 173,662 14,000 1,701,975
Additions - - 16,000 16,153 32,153
As at 31 December 2022 1,430,000 84,313 189,662 30,153 1,734,128
Depreciation
As at 1 January 2022 - 83,189 115,506 6,125 204,820
Provided during the period - 281 18,539 6,007 24,827
As at 31 December 2022 - 83,470 134,045 12,132 229,647
Net Book Value
As at 31 December 2022 1,430,000 843 55,617 18,021 1,504,481
As at 1 January 2022 1,430,000 1,124 58,156 7,875 1,497,155
5. Stocks
2022 2021
£ £
Materials 82,789 82,789
82,789 82,789
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 13,201 88,101
Prepayments and accrued income 79,307 20,477
Other debtors 360,006 414,455
Other debtors (1) (5,504 ) -
VAT 3,948 -
Other taxes and social security 3,453 -
454,411 523,033
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance leases (1 ) (15,849 )
Trade creditors 15,169 18,071
Bank loans and overdrafts 161,035 266,016
Corporation tax 13,595 13,595
Other taxes and social security - 1,295
VAT - 13,466
Net wages 5,219 1,692
Other creditors (31,528 ) (31,528 )
Accruals and deferred income - (29,525 )
Directors' loan accounts 51,404 33,114
214,893 270,347
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance leases 63,359 119,225
Bank loans 1,290,633 986,657
1,353,992 1,105,882
9. Obligations Under Finance Leases
2022 2021
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 63,359 119,225
63,359 119,225
Less: Finance charges allocated to future periods 1 15,849
63,358 103,376
10. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1,000 1,000
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
12. Dividends
2022 2021
£ £
On equity shares:
Final dividend paid - 26,000
- 26,000
Page 5
Page 6
13. Ultimate Controlling Party
The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.
Page 6