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RIVERSIDE INVESTMENTS LIMITED

Registered Number
SC068819
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2025

RIVERSIDE INVESTMENTS LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

BIGGART, A S
MACLEAN, C A B

Company Secretary

PARKHILL MACKIE & CO

Registered Address

Parkhill Mackie & Co
60 Wellington Street
Glasgow
G2 6HJ

Registered Number

SC068819 (Scotland)
RIVERSIDE INVESTMENTS LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Current assets
Debtors3587,938587,938
Cash at bank and on hand6,3515,353
594,289593,291
Creditors amounts falling due within one year4(7,699)(5,586)
Net current assets (liabilities)586,590587,705
Total assets less current liabilities586,590587,705
Net assets586,590587,705
Capital and reserves
Called up share capital118,500118,500
Share premium121121
Profit and loss account467,969469,084
Shareholders' funds586,590587,705
The financial statements were approved and authorised for issue by the Board of Directors on 18 July 2025, and are signed on its behalf by:
MACLEAN, C A B
Director
Registered Company No. SC068819
RIVERSIDE INVESTMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20252024
Average number of employees during the year22
3.Debtors: amounts due within one year

2025

2024

££
Other debtors587,938587,938
Total587,938587,938
4.Creditors: amounts due within one year

2025

2024

££
Taxation and social security2,8642,234
Accrued liabilities and deferred income4,8353,352
Total7,6995,586
5.Related party transactions
The loan of £575,000 (2024: £575,000) included within Other Debtors is to Sir R A Maclean's 1983 Settlement which owns the share capital of the company. The loan is repayable on demand and carries interest at HM Revenue & Customs official interest rate. The interest receivable at the year end is £12,938 (2024: £12,938).