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Registered number: 08569667
Riviera Tuition Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Riviera Tuition Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Riviera Tuition Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 08569667

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 25,502 |  | 28,878
|  |  | 25,502 |  | 28,878
CURRENT ASSETS
Debtors | 5 | 74,557 |  | 111,608 |
Cash at bank and in hand |  | 218,859 |  | 50,074 |
|  | 293,416 |  | 161,682 |
Creditors: Amounts Falling Due Within One Year | 6 | (138,337 ) |  | (124,534 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 155,079 |  | 37,148
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 180,581 |  | 66,026
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (14,864 ) |  | (16,810 )
NET ASSETS |  |  | 165,717 |  | 49,216
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 165,617 |  | 49,116
SHAREHOLDERS' FUNDS |  |  | 165,717 |  | 49,216

Page 1
Page 2
Riviera Tuition Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Emma Walton Director
14 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Riviera Tuition Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Riviera Tuition Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08569667 . The registered office is 26a Walnut Road, Chelston, Torquay, Devon, TQ2 6HS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 10% Straight line
Plant & Machinery | 25% Reducing balance
Motor Vehicles | 25% Reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
Page 3
Page 4
Riviera Tuition Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 38 (2024: 33)
38 33
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 October 2024 | 9,113 | 17,397 | 26,500 | 53,010
Additions | - | 3,290 | - | 3,290
As at 30 September 2025 | 9,113 | 20,687 | 26,500 | 56,300
Depreciation
As at 1 October 2024 | 1,822 | 12,786 | 9,524 | 24,132
Provided during the period | 911 | 1,511 | 4,244 | 6,666
As at 30 September 2025 | 2,733 | 14,297 | 13,768 | 30,798
Net Book Value
As at 30 September 2025 | 6,380 | 6,390 | 12,732 | 25,502
As at 1 October 2024 | 7,291 | 4,611 | 16,976 | 28,878

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 72,320 |  | 109,659
Walton & Sloan Holdings Ltd - inter company account | - |  | 1,949
RT Education - inter company | 2,237 |  | -
| 74,557 |  | 111,608

Page 4
Page 5
Riviera Tuition Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,946 |  | 1,946
Corporation tax | 76,452 |  | 28,917
Other taxes and social security | 3,227 |  | 1,544
VAT | 35,441 |  | 27,882
Other creditors | 2,029 |  | 1,265
Walton & Sloan - inter company account | 2,775 |  | -
RT Education - inter company account | - |  | 22,310
Accruals and deferred income | 16,467 |  | 40,670
| 138,337 |  | 124,534

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 14,864 |  | 16,810

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 1,946 |  | 1,946
Later than one year and not later than five years | 14,864 |  | 16,810
| 16,810 |  | 18,756
| 16,810 |  | 18,756

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5