RIVINGTON ENERGY LIMITED


Directors	HUGHES, Michael John
	NEWMAN, Andrew Jonathan Charles


Registered Address	Level 4 Ldn:W
	3 Noble Street
	London
	EC2V 7EE


Registered Number	13873345 (England and Wales)

Statement of Financial Position
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Investments	3		1		1
			1		1
Current assets
Debtors	4	3,343,167		1,119,897
Cash at bank and on hand		2,624		93,689
		3,345,791		1,213,586
Creditors amounts falling due within one year	5	(2,569,967)		(134,891)
Net current assets (liabilities)			775,824		1,078,695
Total assets less current liabilities			775,825		1,078,696
Creditors amounts falling due after one year	6		(1,047,030)		(1,225,299)
Net assets			(271,205)		(146,603)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(271,206)		(146,604)
Shareholders' funds			(271,205)		(146,603)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 September 2025, and are signed on its behalf by:

HUGHES, Michael John
Director
Registered Company No. 13873345

RIVINGTON ENERGY LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

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

	Finance costs
	Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.

	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 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.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	0		0

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 January 24	1	1
At 31 December 24	1	1
Net book value
At 31 December 24	1	1
At 31 December 23	1	1

	Notes
	¹Investments in group undertakings and participating interests

4.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	1	1
Amounts owed by group undertakings	3,329,301	1,119,435
Other debtors	7	461
Prepayments and accrued income	13,858	-
Total	3,343,167	1,119,897

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	131,849	65,867
Bank borrowings and overdrafts	188,144	-
Amounts owed to related parties	2,241,945	38,527
Taxation and social security	8,029	-
Accrued liabilities and deferred income	-	30,497
Total	2,569,967	134,891

6.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	1,047,030	1,225,299
Total	1,047,030	1,225,299


	Included within bank loans due in more than one year for the Company are amounts totaling £1,225,299 (2023 - £1,250,000) which are secured by way of fixed and floating charges with negative pledge over all of the property of the Company.

7.	Controlling party
	Until 7 April 2025 the ultimate parent undertaking was Rivington Investments Limited. Since 7 April 2025, the Company’s ultimate parent undertaking has been Federated Hermes, Inc. a company incorporated in the United States of America. The immediate parent company is Rivington Energy (Management) Limited. The smallest and largest group to consolidate the accounts of the company is Rivington Energy (Management) Limited, who registered office is Level 4, LDN:W, 3 Noble Street, London, EC2V 7EE. A copy of the group accounts can be obtained from Companies House.

Controlling party

Until 7 April 2025 the ultimate parent undertaking was Rivington Investments Limited. Since 7 April 2025, the Company’s ultimate parent undertaking has been Federated Hermes, Inc. a company incorporated in the United States of America.

The immediate parent company is Rivington Energy (Management) Limited. The smallest and largest group to consolidate the accounts of the company is Rivington Energy (Management) Limited, who registered office is Level 4, LDN:W, 3 Noble Street, London, EC2V 7EE. A copy of the group accounts can be obtained from Companies House.