RIVINGTON BESS LIMITED


Director	HUGHES, Michael John


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


Registered Number	14368552 (England and Wales)

Statement of Financial Position
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Investments	3		121		112
			121		112
Current assets
Debtors	4	3,201		3,201
		3,201		3,201
Creditors amounts falling due within one year	5	(3,321)		(3,312)
Net current assets (liabilities)			(120)		(111)
Total assets less current liabilities			1		1
Net assets			1		1
Capital and reserves
Called up share capital			1		1
Shareholders' funds			1		1

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 Director acknowledges 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 Director on 23 September 2025, and are signed on its behalf by:

HUGHES, Michael John
Director
Registered Company No. 14368552

RIVINGTON BESS 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 address of the company is Level 4, LDN:W, 3 Noble Street, London, England, EC2V 7EE. The principal activity of the company is that of a holding company. The accounting period is for the period from 1 January 2024 to 31 December 2024, the previous accounting period was from 22 September 2022 to 31 December 2023, therefore the accounting periods are not directly comparable.

Statutory information

The company is a private company limited by shares and registered in England and Wales. The address of the company is Level 4, LDN:W, 3 Noble Street, London, England, EC2V 7EE. The principal activity of the company is that of a holding company.

The accounting period is for the period from 1 January 2024 to 31 December 2024, the previous accounting period was from 22 September 2022 to 31 December 2023, therefore the accounting periods are not directly comparable.

	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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Profit on disposals from the sale of renewable energy developments is recognised when all of the following conditions are satisfied: •the Company has transferred the significant risks and rewards of ownership to the buyer; •the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; •the amount of revenue can be measured reliably; •it is probable that the Company will receive the consideration due under the transaction; and •the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from sale of goods

Profit on disposals from the sale of renewable energy developments is recognised when all of the following conditions are satisfied:
•the Company has transferred the significant risks and rewards of ownership to the buyer;
•the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
•the amount of revenue can be measured reliably;
•it is probable that the Company will receive the consideration due under the transaction; and
•the costs incurred or to be incurred in respect of the transaction can be measured reliably.

	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. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	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.

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	112	112
Additions	9	9
At 31 December 24	121	121
Net book value
At 31 December 24	121	121
At 31 December 23	112	112

	Notes
	¹Investments in group undertakings and participating interests

4.	Debtors: amounts due within one year

	2024	2023
	£	£
Amounts owed by group undertakings	3,201	3,201
Total	3,201	3,201

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Amounts owed to related parties	3,200	3,200
Other creditors	121	112
Total	3,321	3,312

6.	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 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 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.