0 1 Riverine Body Care (UK) Limited 13544664 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is retail sale of cosmetic and toilet articles in specialised stores. Digita Accounts Production Advanced 6.30.9574.0 true true 13544664 2024-04-01 2025-03-31 13544664 2025-03-31 13544664 bus:OrdinaryShareClass1 2025-03-31 13544664 core:CurrentFinancialInstruments 2025-03-31 13544664 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 13544664 core:Non-currentFinancialInstruments 2025-03-31 13544664 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 13544664 core:FurnitureFittingsToolsEquipment 2025-03-31 13544664 bus:SmallEntities 2024-04-01 2025-03-31 13544664 bus:Audited 2024-04-01 2025-03-31 13544664 bus:FilletedAccounts 2024-04-01 2025-03-31 13544664 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13544664 bus:RegisteredOffice 2024-04-01 2025-03-31 13544664 bus:Director1 2024-04-01 2025-03-31 13544664 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 13544664 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13544664 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 13544664 core:OfficeEquipment 2024-04-01 2025-03-31 13544664 countries:EnglandWales 2024-04-01 2025-03-31 13544664 2024-03-31 13544664 core:FurnitureFittingsToolsEquipment 2024-03-31 13544664 2023-04-01 2024-03-31 13544664 2024-03-31 13544664 bus:OrdinaryShareClass1 2024-03-31 13544664 core:CurrentFinancialInstruments 2024-03-31 13544664 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 13544664 core:Non-currentFinancialInstruments 2024-03-31 13544664 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 13544664 core:FurnitureFittingsToolsEquipment 2024-03-31 xbrli:pure iso4217:GBP xbrli:shares

Registration number: 13544664

Riverine Body Care (UK) Limited

Filleted Financial Statements

for the Year Ended 31 March 2025

 

Riverine Body Care (UK) Limited

Contents

Balance Sheet

1

Notes to the Financial Statements

2 to 6

 

Riverine Body Care (UK) Limited

(Registration number: 13544664)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

-

235

Current assets

 

Debtors

5

1,350

7,486

Cash at bank and in hand

 

2,513

5,235

 

3,863

12,721

Creditors: Amounts falling due within one year

6

(15,270)

(6,944)

Net current (liabilities)/assets

 

(11,407)

5,777

Total assets less current liabilities

 

(11,407)

6,012

Creditors: Amounts falling due after more than one year

6

(15,000)

(141,521)

Net liabilities

 

(26,407)

(135,509)

Capital and reserves

 

Called up share capital

7

140,030

50,000

Retained earnings

(166,437)

(185,509)

Shareholders' deficit

 

(26,407)

(135,509)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 April 2025
 

.........................................
R Agarwal
Director

 

Riverine Body Care (UK) Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Castle Close
London
SW19 5NH
United Kingdom

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. Despite net liabilities at the year end, and not yet trading, the company is in the intiial phase of operations and is fully supported by its shareholder and lenders. This support has been confirmed for a period of at least 12 months from the approval date of these accounts.

 

Riverine Body Care (UK) Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Audit report

The Independent Auditor's Report was unqualified. We draw attention to the going concern disclosure in note 1, which indicates that the company
remains in an initial pre-trade phase of its operations, and as at the year end and approval date is not
yet trading and is in a net liabilities position. This naturally indicates that uncertainty exists which may
cast significant doubt on the company's ability to continue as a going concern. Our opinion is not
modified in respect of this matter.
The name of the Senior Statutory Auditor who signed the audit report on 30 April 2025 was Benjamin Hayes BSc FCA, who signed for and on behalf of Wenn Townsend.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

Riverine Body Care (UK) Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 1).

 

Riverine Body Care (UK) Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 April 2024

587

587

At 31 March 2025

587

587

Depreciation

At 1 April 2024

352

352

Charge for the year

235

235

At 31 March 2025

587

587

Carrying amount

At 31 March 2025

-

-

At 31 March 2024

235

235

5

Debtors

2025
£

2024
£

Prepayments

1,350

3,811

Other debtors

-

3,675

1,350

7,486

6

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

8

10,000

-

Accruals and deferred income

 

3,750

6,944

Other creditors

 

1,520

-

 

15,270

6,944

Creditors: amounts falling due after more than one year

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

8

15,000

141,521

 

Riverine Body Care (UK) Limited

Notes to the Financial Statements for the Year Ended 31 March 2025

7

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary of £1 each

140,030

140,030

50,000

50,000

       

8

Loans and borrowings

Non-current loans and borrowings

2025
£

2024
£

Other borrowings

15,000

141,521

Current loans and borrowings

2025
£

2024
£

Other borrowings

10,000

-