ACCOUNTS - Final Accounts preparation

Registered number: 09110083

REVIV ENTERPRISES LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 DECEMBER 2024

REVIV ENTERPRISES LTD

COMPANY INFORMATION

Director	J Lomas-Braithwaite


Registered number	09110083


Registered office	10a Little Peter Street
	Manchester
	England
	M15 4PS


Accountants	Grant Thornton UK LLP
	Chartered Accountants
	Royal Liver Building
	Liverpool
	L3 1PS


Bankers	HSBC
	19 High Street
	Northwich
	Cheshire
	CW9 5BZ

REVIV ENTERPRISES LTD

CONTENTS

	Page
Accountant's Report	1
Statement of Financial Position	2 - 3
Notes to the Financial Statements	4 - 7

Report to the director on the preparation of the unaudited statutory financial statements of Reviv Enterprises Ltd for the year ended 30 December 2024

We have compiled the accompanying financial statements of Reviv Enterprises Ltd (the ‘company’) based on the information you have provided. These financial statements comprise the Statement of Financial Position of Reviv Enterprises Ltd as at 30 December 2024, and a summary of significant accounting policies and other explanatory information.

We performed this compilation engagement in accordance with International Standard on Related Services 4410 (Revised), 'Compilation Engagements'.

We have applied our expertise in accounting and financial reporting to assist you in the preparation and presentation of these financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). As a member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com.

These financial statements and the accuracy and completeness of the information used to compile them are your responsibility.

Since a compilation engagement is not an assurance engagement, we are not required to verify the accuracy or completeness of the information you provided to us to compile these financial statements. Accordingly, we do not express an audit opinion or a review conclusion on whether these financial statements are prepared in accordance with United Kingdom Generally Accepted Accounting Practice.

This report is made solely to the company's director in accordance with the terms of our engagement letter dated 31 July 2025. Our work has been undertaken solely to prepare for your approval the financial statements of the company and state those matters that we have agreed to state to the company's director in this report in accordance with our engagement letter dated 31 July 2025. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

Grant Thornton UK LLP

Chartered Accountants

Liverpool

30 September 2025

Page 1

REVIV ENTERPRISES LTD

REGISTERED NUMBER: 09110083

STATEMENT OF FINANCIAL POSITION

AS AT 30 DECEMBER 2024

		2024		2023
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	-		965
Cash at bank and in hand		7,866		3,781
		7,866		4,746
Creditors: amounts falling due within one year	5	(41,084)		(266,370)
Net current liabilities			(33,218)		(261,624)
Total assets less current liabilities			(33,218)		(261,624)

Net liabilities			(33,218)		(261,624)

Capital and reserves
Called up share capital	1,000	1,000
Share premium account	34,950	34,950
Profit and loss account	(69,168)	(297,574)
	(33,218)	(261,624)

Page 2

REVIV ENTERPRISES LTD

REGISTERED NUMBER: 09110083

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 DECEMBER 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

J Lomas-Braithwaite

Director

Date: 30 September 2025

The notes on pages 4 to 7 form part of these financial statements.

Page 3

REVIV ENTERPRISES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2024

1.	General information

Reviv Enterprises Ltd is a private company limited by shares and is registered in England and Wales. The registered number is 09110083 and the registered address is 10a Little Peter Street, Manchester, M15 4PS.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention 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.

At the time of approving these financial statements the Company has ceased trading. These financial statements have therefore been prepared on a basis other than that of a going concern to reflect a true and fair view of the company's financial position. Given that the company ceased trading in the year, no departure from FRS102 has been necessary to achieve this presentation other than reflecting the net book value of tangible fixed assets within current assets. No other adjustments to book values have been recorded.

The following principal accounting policies have been applied:

2.2

Basis of accounts

Reviv Enterprises Ltd ceased trading during 2023. Therefore, the financial statements have been prepared on a basis other than that of a going concern as the company is not expected to continue in existence for at least 12 months from the date of approval of the financial statements. This basis includes writing down the company's assets to net realisable value.

2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Page 4

REVIV ENTERPRISES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2024

2.Accounting policies (continued)

2.4

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding value added tax. Revenue comprises of treatment sales, genetic commissions and ad-hoc stock sales and is recognised when the treatment is provided and on the date the stock sale occurs.

2.5

Operating leases: the company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.6

Borrowing costs

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

2.7

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Page 5

REVIV ENTERPRISES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2024

2.Accounting policies (continued)

2.8

Taxation (continued)

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.9

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the company but are presented separately due to their size or incidence.

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Employees

The average monthly number of employees, including directors, during the year was 0 (2023: 1).

Debtors

					2024	2023
					£	£


Other debtors	-	951
Prepayments and accrued income	-	14
	-	965

Page 6

REVIV ENTERPRISES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2024

5.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Bank loans	37,255	53,220
Trade creditors	1,118	2,882
Amounts owed to group undertakings	-	200,691
Other taxation and social security	2	6,666
Accruals and deferred income	2,709	2,911
	41,084	266,370

Included within bank loans is £37,255 (2023: £53,220) relating to Coronavirus Bounce Back Loans. Interest is charged at 2.5% per annum. This amount is unsecured and repayments of £887 are paid on a monthly basis. The loan is disclosed as repayable less than one year due to a breach of terms.
During the year there was a waiver of intercompany creditors payable of £243,287. This has been credited to administrative expenses.

6.	Related party transactions
	The company has taken advantage of the exemption conferred by section 1A of FRS 102 not to disclose transactions with wholly owned members of the group headed by Reviv Global Ltd.

7.	Controlling party

The immediate and ultimate parent undertaking is Reviv Global Ltd, a company registered in England & Wales. Reviv Global Ltd's registered office is 10a Little Peter Street, Manchester, M15 4PS.

Page 7