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REGISTERED NUMBER: 09293978 (England and Wales)


















Unaudited Financial Statements

for the period

1 March 2024 to 30 November 2024

for

Riga De Spinoza Limited

Riga De Spinoza Limited (Registered number: 09293978)






Contents of the Financial Statements
for the period 1 March 2024 to 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Riga De Spinoza Limited

Company Information
for the period 1 March 2024 to 30 November 2024







DIRECTOR: Miss C Riga de Spinoza





REGISTERED OFFICE: Suite C
2 North Street
Dorking
Surrey
RH4 1DN





REGISTERED NUMBER: 09293978 (England and Wales)





ACCOUNTANTS: Mapperson Price, Chartered Accountants
Suite C
2 North Street
Dorking
Surrey
RH4 1DN

Riga De Spinoza Limited (Registered number: 09293978)

Balance Sheet
30 November 2024

30.11.24 29.2.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 750
Tangible assets 5 733 1,202
733 1,952

CURRENT ASSETS
Debtors 6 219,728 29,085
Cash at bank 70,914 2,687
290,642 31,772
CREDITORS
Amounts falling due within one year 7 266,736 15,808
NET CURRENT ASSETS 23,906 15,964
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,639

17,916

CREDITORS
Amounts falling due after more than one
year

8

(9,119

)

-

PROVISIONS FOR LIABILITIES (139 ) (228 )
NET ASSETS 15,381 17,688

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 15,281 17,588
SHAREHOLDERS' FUNDS 15,381 17,688

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Riga De Spinoza Limited (Registered number: 09293978)

Balance Sheet - continued
30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 August 2025 and were signed by:





Miss C Riga de Spinoza - Director


Riga De Spinoza Limited (Registered number: 09293978)

Notes to the Financial Statements
for the period 1 March 2024 to 30 November 2024

1. STATUTORY INFORMATION

Riga De Spinoza Limited 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.

The accounting reference date has been shortened from 28 February 2025 to 30 November 2024 to align with a company with which Riga De Spinoza Limited works. The figures are therefore not directly comparable with those for year ended 29 February 2024.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 20% on cost and straight line over 3 years

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Riga De Spinoza Limited (Registered number: 09293978)

Notes to the Financial Statements - continued
for the period 1 March 2024 to 30 November 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2024
and 30 November 2024 10,000
AMORTISATION
At 1 March 2024 9,250
Charge for period 750
At 30 November 2024 10,000
NET BOOK VALUE
At 30 November 2024 -
At 29 February 2024 750

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2024
and 30 November 2024 5,306
DEPRECIATION
At 1 March 2024 4,104
Charge for period 469
At 30 November 2024 4,573
NET BOOK VALUE
At 30 November 2024 733
At 29 February 2024 1,202

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 29.2.24
£    £   
Trade debtors 212,378 22,525
Other debtors 7,350 6,560
219,728 29,085

Riga De Spinoza Limited (Registered number: 09293978)

Notes to the Financial Statements - continued
for the period 1 March 2024 to 30 November 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 29.2.24
£    £   
Bank loans and overdrafts 3,908 -
Taxation and social security 65,171 10,530
Other creditors 197,657 5,278
266,736 15,808

Included within other creditors is an amount due to the director of £967 (29.2.2024: £343).

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.24 29.2.24
£    £   
Bank loans 9,119 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.24 29.2.24
value: £    £   
100 Ordinary £1 100 100

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Miss C Riga de Spinoza.