Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-07false5No description of principal activity2023-09-015truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10269461 2023-09-01 2024-08-31 10269461 2022-09-01 2023-08-31 10269461 2024-08-31 10269461 2023-08-31 10269461 2022-09-01 10269461 c:Director1 2023-09-01 2024-08-31 10269461 d:CurrentFinancialInstruments 2024-08-31 10269461 d:CurrentFinancialInstruments 2023-08-31 10269461 d:Non-currentFinancialInstruments 2024-08-31 10269461 d:Non-currentFinancialInstruments 2023-08-31 10269461 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 10269461 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 10269461 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-08-31 10269461 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-08-31 10269461 d:ShareCapital 2023-09-01 2024-08-31 10269461 d:ShareCapital 2024-08-31 10269461 d:ShareCapital 2022-09-01 2023-08-31 10269461 d:ShareCapital 2023-08-31 10269461 d:ShareCapital 2022-09-01 10269461 d:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 10269461 d:RetainedEarningsAccumulatedLosses 2024-08-31 10269461 d:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 10269461 d:RetainedEarningsAccumulatedLosses 2023-08-31 10269461 d:RetainedEarningsAccumulatedLosses 2022-09-01 10269461 c:OrdinaryShareClass1 2023-09-01 2024-08-31 10269461 c:OrdinaryShareClass1 2024-08-31 10269461 c:OrdinaryShareClass1 2023-08-31 10269461 c:OrdinaryShareClass2 2023-09-01 2024-08-31 10269461 c:OrdinaryShareClass2 2024-08-31 10269461 c:OrdinaryShareClass2 2023-08-31 10269461 c:FRS102 2023-09-01 2024-08-31 10269461 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10269461 c:FullAccounts 2023-09-01 2024-08-31 10269461 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10269461 d:Subsidiary1 2023-09-01 2024-08-31 10269461 d:Subsidiary1 1 2023-09-01 2024-08-31 10269461 d:Subsidiary2 2023-09-01 2024-08-31 10269461 d:Subsidiary2 1 2023-09-01 2024-08-31 10269461 d:Subsidiary3 2023-09-01 2024-08-31 10269461 d:Subsidiary3 1 2023-09-01 2024-08-31 10269461 d:Subsidiary4 2023-09-01 2024-08-31 10269461 d:Subsidiary4 1 2023-09-01 2024-08-31 10269461 6 2023-09-01 2024-08-31 10269461 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 10269461






RIVEROAK STRATEGIC PARTNERS LIMITED

UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 AUGUST 2024

 
RIVEROAK STRATEGIC PARTNERS LIMITED
REGISTERED NUMBER: 10269461

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 3 
4
4

  
4
4

Current assets
  

Debtors: amounts falling due after more than one year
 4 
33,061,819
31,983,772

Debtors: amounts falling due within one year
 4 
8
8

  
33,061,827
31,983,780

Total assets less current liabilities
  
 
 
33,061,831
 
 
31,983,784

Creditors: amounts falling due after more than one year
 5 
(33,186,261)
(32,092,177)

  

Net liabilities
  
(124,430)
(108,393)


Capital and reserves
  

Called up share capital 
 7 
8
8

Profit and loss account
  
(124,438)
(108,401)

  
(124,430)
(108,393)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

Page 1

 
RIVEROAK STRATEGIC PARTNERS LIMITED
REGISTERED NUMBER: 10269461
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 May 2025.



A Freudmann
Director

The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
RIVEROAK STRATEGIC PARTNERS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 September 2022
8
(61,521)
(61,513)


Comprehensive income for the year

Loss for the year
-
(46,880)
(46,880)
Total comprehensive income for the year
-
(46,880)
(46,880)



At 1 September 2023
8
(108,401)
(108,393)


Comprehensive income for the year

Loss for the year
-
(16,037)
(16,037)
Total comprehensive income for the year
-
(16,037)
(16,037)


At 31 August 2024
8
(124,438)
(124,430)


The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
RIVEROAK STRATEGIC PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
1.2

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
1.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
1.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.


2.


Employees




The average monthly number of employees, including directors, during the year was 5 (2023 - 5).


3.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 September 2023
4



At 31 August 2024
4




Page 4

 
RIVEROAK STRATEGIC PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Class of shares

Holding

Riveroak MSE Limited
Ordinary £1
100%
Riveroak Operations Limited
Ordinary £1
100%
Riveroak AL Limited
Ordinary £1
100%
Riveroak Fuels Limited
Ordinary £1
100%

The aggregate of the share capital and reserves as at 31 August 2024 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)
£
£

Riveroak MSE Limited
(2,517,774)
(252,730)

Riveroak Operations Limited
(8,753,656)
(837,988)

Riveroak AL Limited
(303,292)
(44,130)

Riveroak Fuels Limited
(2,550,184)
(53,830)


4.


Debtors

2024
2023
£
£

Due after more than one year

Amounts owed by group undertakings
33,061,819
31,983,772

33,061,819
31,983,772


2024
2023
£
£

Due within one year

Other debtors
8
8

8
8


Page 5

 
RIVEROAK STRATEGIC PARTNERS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
33,186,261
32,092,177

33,186,261
32,092,177



6.


Loans


2024
2023
£
£


Amounts falling due 1-2 years

Bank loans
33,186,260
32,092,177

33,186,260
32,092,177





7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



76,285 (2023 - 76,300) A Ordinary shares of £0.0001 each
8
8
1,000 (2023 - 1,000) B Ordinary shares of £0.0001 each
-
-

8

8



8.


Controlling party

The ultimate controlling party is Riveroak Investments (UK) Limited, a company incorporated in England & Wales, which holds 90% of the share capital.

 
Page 6