River Early Years Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13997497

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,125		1,500

			1,125		1,500
CURRENT ASSETS
Debtors		200		200
Cash at bank and in hand		29,397		14,470

		29,597		14,670
Creditors: Amounts Falling Due Within One Year		(82,295 )		(87,221 )

NET CURRENT ASSETS (LIABILITIES)			(52,698 )		(72,551 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(51,573 )		(71,051 )

NET LIABILITIES			(51,573 )		(71,051 )

CAPITAL AND RESERVES
Called up share capital	5		200		200
Profit and Loss Account			(51,773 )		(71,251 )

SHAREHOLDERS' FUNDS			(51,573)		(71,051)

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River Early Years Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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

Mr Robin Deb

Director

22/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

River Early Years Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13997497 . The registered office is Office 1 Hatherton Court, 21 Hatherton Street, Walsall, West Midlands, WS4 2LA.

2. Accounting Policies

2.1. Basis of Preparation of 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

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

2.4. 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:

Plant & Machinery

25% reduding balance

2.5. Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 6)

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River Early Years Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	2,000

As at 31 March 2025	2,000

Depreciation
As at 1 April 2024	500
Provided during the period	375

As at 31 March 2025	875

Net Book Value
As at 31 March 2025	1,125

As at 1 April 2024	1,500

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

5. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	200	200

Amount of Allotted, Called Up Share Capital	200	200

6. Pension Commitments

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

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