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Registered Number: 09161888
England and Wales

 

 

 

RIVINGTON & CO LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 March 2023

End date: 29 February 2024
Directors Jamie Senior
Rachel Senior
Registered Number 09161888
Registered Office 15 Crescent Parade
Ripon
North Yorkshire
HG4 2JE
Accountants Best Accountancy Services Ltd
Harrogate Business Centre
Hammerain House
Hookstone Avenue
Harrogate
HG2 8ER
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 4,780    4,849 
Investments 4 18,450    18,450 
23,230    23,299 
Current assets      
Stocks 5 771    926 
Debtors: amounts falling due within one year 6 12,425    8,500 
Cash at bank and in hand 41,917    47,180 
55,113    56,606 
Creditors: amount falling due within one year 7 (9,910)   (9,325)
Net current assets 45,203    47,281 
 
Total assets less current liabilities 68,433    70,580 
Provisions for liabilities 8 (908)   (921)
Net assets 67,525    69,659 
 

Capital and reserves
     
Called up share capital 9 102    102 
Profit and loss account 67,423    69,557 
Shareholders' funds 67,525    69,659 
 


For the year ended 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 18 November 2024 and were signed on its behalf by:


-------------------------------
Jamie Senior
Director
-------------------------------
Rachel Senior
Director
2
General Information
Rivington & Co Ltd is a private company, limited by shares, registered in England and Wales, registration number 09161888, registration address 15 Crescent Parade, Ripon, North Yorkshire, HG4 2JE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery etc 15% & 25% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 March 2023 16,982    16,982 
Additions 1,268    1,268 
Disposals  
At 29 February 2024 18,250    18,250 
Depreciation
At 01 March 2023 12,133    12,133 
Charge for year 1,337    1,337 
On disposals  
At 29 February 2024 13,470    13,470 
Net book values
Closing balance as at 29 February 2024 4,780    4,780 
Opening balance as at 01 March 2023 4,849    4,849 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 March 2023 18,450    18,450 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 29 February 2024 18,450    18,450 

5.

Stocks

2024
£
  2023
£
Stocks 771    926 
771    926 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 12,425    8,500 
12,425    8,500 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 1    1 
Taxation and Social Security 334    152 
Other Creditors 9,575    9,172 
9,910    9,325 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 908    921 
908    921 

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
50 Ordinary A shares of £1.00 each 50    50 
50 Ordinary B shares of £1.00 each 50    50 
1 Ordinary C share of £1.00 each  
1 Ordinary D share of £1.00 each  
102    102 

10.

Advances and Credits



J & R Senior
During the period, the Company advanced £54,451 to the Directors, and £54,693 was repaid by the Directors to the Company.

Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
J & R Senior(436)54,451 54,693 (678)
-4365445105469300-678
Previous year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
J & R Senior(111)83,261 83,586 (436)
-1118326108358600-436
3