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REGISTERED NUMBER: 01239322 (England and Wales)















RIORDAN EABRY & CO. LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023






RIORDAN EABRY & CO. LIMITED (REGISTERED NUMBER: 01239322)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RIORDAN EABRY & CO. LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: B J Mamtora
A B Mamtora





REGISTERED OFFICE: Sai Maa House
181 Kenton Road
Harrow
Middlesex
HA3 0EY





REGISTERED NUMBER: 01239322 (England and Wales)





ACCOUNTANTS: Albury Associates Limited
2nd Floor, One Hobbs House,
Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA1 3EX

RIORDAN EABRY & CO. LIMITED (REGISTERED NUMBER: 01239322)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 57
Investments 6 1,000 1,000
1,000 1,057

CURRENT ASSETS
Debtors 7 180,090 151,783
Cash at bank and in hand 2,027 43,365
182,117 195,148
CREDITORS
Amounts falling due within one year 8 5,500 50,486
NET CURRENT ASSETS 176,617 144,662
TOTAL ASSETS LESS CURRENT
LIABILITIES

177,617

145,719

PROVISIONS FOR LIABILITIES 71 71
NET ASSETS 177,546 145,648

CAPITAL AND RESERVES
Called up share capital 9 3,000 3,000
Retained earnings 10 174,546 142,648
SHAREHOLDERS' FUNDS 177,546 145,648

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

RIORDAN EABRY & CO. LIMITED (REGISTERED NUMBER: 01239322)

BALANCE SHEET - continued
31 AUGUST 2023


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

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

The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2024 and were signed on its behalf by:





B J Mamtora - Director


RIORDAN EABRY & CO. LIMITED (REGISTERED NUMBER: 01239322)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023


1. STATUTORY INFORMATION

Riordan Eabry & Co. Ltd is a private company limited by shares incorporated in England and Wales. The
registered office is Sai Maa House, 181 Kenton Road, Harrow, Middlesex, England, HA3 0EY.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is recognised at the fair value of the consideration received or receivable for agency fees from policyholders and commissions due from insurance companies. Turnover is recognised upon the inception of the respective insurance policies. Turnover relating to mid term adjustments is recognised at the time of the mid term adjustment. Any commission claw backs due to changes in insurance policies by the policyholder is recognised in the period when the insurers' account is settled.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - Straight line over 5 years

Investments in subsidiaries
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party tothe contractual provisions of the instrument.

Financial assets and liabilities are offset , with the net amounts presented in the financial statements, whenthere is a legally enforceable right to set off the recognised amounts and there is an intention to settle on net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


RIORDAN EABRY & CO. LIMITED (REGISTERED NUMBER: 01239322)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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

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

Leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

Pension costs and other post-retirement benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costsare required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Debtors
Short term debtors are measured at transaction price, less any impairments.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities are measured at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 31 August 2023 80,418
AMORTISATION
At 1 September 2022
and 31 August 2023 80,418
NET BOOK VALUE
At 31 August 2023 -
At 31 August 2022 -

RIORDAN EABRY & CO. LIMITED (REGISTERED NUMBER: 01239322)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022
and 31 August 2023 22,180
DEPRECIATION
At 1 September 2022 22,123
Charge for year 57
At 31 August 2023 22,180
NET BOOK VALUE
At 31 August 2023 -
At 31 August 2022 57

6. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 September 2022
and 31 August 2023 1,000
NET BOOK VALUE
At 31 August 2023 1,000
At 31 August 2022 1,000

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Robert Campbell London Limited
Registered office: Integra House, 831 Harrow Road, London, NW10 5NH
Nature of business: Insurance Brokers
%
Class of shares: holding
Ordinary Shares 100.00
31/8/23 31/8/22
£    £   
Aggregate capital and reserves 1,000 1,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by associates 180,090 151,783

RIORDAN EABRY & CO. LIMITED (REGISTERED NUMBER: 01239322)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed to group undertakings 1,000 1,000
Taxation and social security - 10,287
Other creditors 4,500 39,199
5,500 50,486

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
3,000 Ordinary Shares £1 3,000 3,000

10. RESERVES
Retained
earnings
£   

At 1 September 2022 142,648
Profit for the year 31,898
At 31 August 2023 174,546

11. RELATED PARTY DISCLOSURES

Robert Campbell London Limited

Subsidiary Undertaking


This amount is interest free, unsecured and repayable on demand

2023 2022
£    £   
Amount due from related party at the balance sheet date 1,000 1,000

Forum Finance Limited

A company in which A Mamtora and B Mamtora are directors.


This amount is interest free, unsecured and repayable on demand.

2023 2022
£    £   
Amount due from related party at the balance sheet date 180,088 151,782

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are B J Mamtora, C Mamtora, A B Mamtora and N B Mamtora by the virtue of their shareholdings in the parent undertaking Forum Finance Limited.