Riviera Tuition Limited

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

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

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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.

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.

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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)

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

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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

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