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REGISTERED NUMBER: 06138381 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

RIVATRON LTD

RIVATRON LTD (REGISTERED NUMBER: 06138381)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RIVATRON LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTORS: D J Thomson
Mrs M L Thomson





REGISTERED OFFICE: 1&2 Mercia Village
Torwood Close
Westwood Business Park
Coventry
CV4 8HX





REGISTERED NUMBER: 06138381 (England and Wales)





ACCOUNTANTS: Armstrongs
Chartered Accountants and Tax Advisers
1 & 2 Mercia Village
Torwood Close
Westwood Business Park
Coventry
West Midlands
CV4 8HX

RIVATRON LTD (REGISTERED NUMBER: 06138381)

BALANCE SHEET
29 FEBRUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,235 264

CURRENT ASSETS
Stocks 5 519 519
Debtors 6 19,849 38,555
Cash at bank 88,899 64,339
109,267 103,413
CREDITORS
Amounts falling due within one year 7 74,288 74,369
NET CURRENT ASSETS 34,979 29,044
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,214

29,308

PROVISIONS FOR LIABILITIES 234 50
NET ASSETS 35,980 29,258

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 35,780 29,058
35,980 29,258

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 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.

RIVATRON LTD (REGISTERED NUMBER: 06138381)

BALANCE SHEET - continued
29 FEBRUARY 2024


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 14 August 2024 and were signed on its behalf by:





D J Thomson - Director


RIVATRON LTD (REGISTERED NUMBER: 06138381)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1. STATUTORY INFORMATION

Rivatron Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

RIVATRON LTD (REGISTERED NUMBER: 06138381)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 March 2023 2,763
Additions 1,852
Disposals (1,969 )
At 29 February 2024 2,646
DEPRECIATION
At 1 March 2023 2,499
Charge for year 881
Eliminated on disposal (1,969 )
At 29 February 2024 1,411
NET BOOK VALUE
At 29 February 2024 1,235
At 28 February 2023 264

5. STOCKS
2024 2023
£    £   
Stocks 519 519

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 19,849 38,555

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 12,199 10,203
Corporation tax 8,473 7,994
Social security and other taxes 4,530 5,686
VAT 1,464 1,559
Other creditors - 3,450
Directors' current accounts 46,039 44,039
Accrued expenses 1,583 1,438
74,288 74,369