REGISTERED NUMBER: 11596317 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 30 June 2025

for

Riveroo Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr James Hanley

REGISTERED OFFICE:

12 Webber Road

Knowsley Industrial Park

Liverpool

Merseyside

L33 7SW

REGISTERED NUMBER:

11596317 (England and Wales)

ACCOUNTANTS:

LJS Accounting Services (UK) Ltd

Unit 5, 1st Floor

Connect Business Village

24 Derby Road

Liverpool

Merseyside

L5 9PR

FIXED ASSETS

Tangible assets

4

886,260

46,460

CURRENT ASSETS

Debtors

5

190,087

59,556

Cash at bank and in hand

335

63,259

190,422

122,815

CREDITORS

Amounts falling due within one year

6

229,858

53,980

NET CURRENT (LIABILITIES)/ASSETS

(39,436

)

68,835

TOTAL ASSETS LESS CURRENT LIABILITIES

846,824

115,295

CREDITORS

Amounts falling due after more than one year

7

285,764

21,667

NET ASSETS

561,060

93,628

CAPITAL AND RESERVES

Called up share capital

2

1

Revaluation reserve

8

323,132

-

Retained earnings

237,926

93,627

561,060

93,628

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 September 2025 and were signed by:

Mr James Hanley - Director

1.	STATUTORY INFORMATION

Riveroo Ltd 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 as modified by the revaluation of certain assets.

Turnover

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

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

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 April 2024

-

14,350

42,308

-

56,658

Additions

226,868

288,267

112,000

7,947

635,082

Disposals

-

-

(63,000

)

-

(63,000

)

Revaluations

323,132

-

-

-

323,132

At 30 June 2025

550,000

302,617

91,308

7,947

951,872

DEPRECIATION

At 1 April 2024

-

2,583

7,615

-

10,198

Charge for period

-

37,382

16,840

1,192

55,414

At 30 June 2025

-

39,965

24,455

1,192

65,612

NET BOOK VALUE

At 30 June 2025

550,000

262,652

66,853

6,755

886,260

At 31 March 2024

-

11,767

34,693

-

46,460

Cost or valuation at 30 June 2025 is represented by:

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

Valuation in 2025

323,131

-

-

-

323,131

Cost

226,869

302,617

91,308

7,947

628,741

550,000

302,617

91,308

7,947

951,872

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

30.6.25

31.3.24

£

£

Cost

226,869

-

Freehold land and buildings were valued on an open market basis on 20 March 2025 by a surveyor .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

31.3.24

£

£

Trade debtors

41,036

-

Amounts owed by group undertakings

98,757

-

Other debtors

50,294

59,556

190,087

59,556

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

31.3.24

£

£

Bank loans and overdrafts

67,160

-

Hire purchase contracts

43,787

-

Trade creditors

70,886

-

Taxation and social security

42,179

49,499

Other creditors

5,846

4,481

229,858

53,980

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

31.3.24

£

£

Bank loans

39,614

21,667

Hire purchase contracts

246,150

-

285,764

21,667

8.

RESERVES

Revaluation

reserve

£

Revaluation reserve

323,132

At 30 June 2025

323,132