REGISTERED NUMBER: OC389360 (England and Wales)

REPORT OF THE MEMBERS AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

RIVEY INTERNATIONAL LLP

Page

General Information

1

Report of the Members

2

Chartered Accountants' Report

3

Profit and Loss Account

4

Balance Sheet

5

Notes to the Financial Statements

6

DESIGNATED MEMBERS:

Mr T G Rolfe

Mrs K E F Rolfe

REGISTERED OFFICE:

115c Milton Road

Cambridge

Cambridgeshire

CB4 1XE

REGISTERED NUMBER:

OC389360 (England and Wales)

ACCOUNTANTS:

Prentis & Co LLP

Chartered Accountants

115c Milton Road

Cambridge

CB4 1XE

The members present their report with the financial statements of the LLP for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of bloodstock courier.

DESIGNATED MEMBERS

The designated members during the year under review were:

Mr T G Rolfe

Mrs K E F Rolfe

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £1,981 (2024 - £5,012 profit).

MEMBERS' INTERESTS

The partnership maintained capital appropriate to the requirement of the business. The basis on which members are invited to subscribe for capital is set out in the Members Agreement.There is no obligation to repay capital other than on retirement.

ON BEHALF OF THE MEMBERS:

Mr T G Rolfe - Designated member

12 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of Rivey International LLP for the year ended 31 March 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the LLP's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the members of Rivey International LLP, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rivey International LLP and state those matters that we have agreed to state to the members of Rivey International LLP, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rivey International LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that Rivey International LLP has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rivey International LLP. You consider that Rivey International LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Rivey International LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Prentis & Co LLP

Chartered Accountants

115c Milton Road

Cambridge

CB4 1XE

15 December 2025

TURNOVER

65,959

66,020

Administrative expenses

63,978

61,008

OPERATING PROFIT and

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

1,981

5,012

FIXED ASSETS

Tangible assets

5

9,926

13,235

CURRENT ASSETS

Debtors

6

7,435

-

Cash at bank and in hand

4,706

5,605

12,141

5,605

CREDITORS

Amounts falling due within one year

7

1,500

1,400

NET CURRENT ASSETS

10,641

4,205

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

20,567

17,440

LOANS AND OTHER DEBTS DUE TO MEMBERS

8

20,567

17,440

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

8

20,567

17,440

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

The financial statements were approved by the members of the LLP and authorised for issue on 12 December 2025 and were signed by:

Mr T G Rolfe - Designated member

1.	STATUTORY INFORMATION

Rivey International LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2024 - NIL).

4.	OPERATING PROFIT

The operating profit is stated after charging:

Period

1.12.22

Year Ended

to

31.3.25

31.3.24

£

£

Depreciation - owned assets

3,309

6,618

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

28,689

2,879

31,568

DEPRECIATION

At 1 April 2024

15,608

2,725

18,333

Charge for year

3,270

39

3,309

At 31 March 2025

18,878

2,764

21,642

NET BOOK VALUE

At 31 March 2025

9,811

115

9,926

At 31 March 2024

13,081

154

13,235

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,435

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accrued expenses

1,500

1,400

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and debts due to other members are ranked equally with other unsecured creditors of the partnership.