Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-06-01 false supply of construction services 2 2 true true false 07636567 2024-06-01 2025-05-31 07636567 2023-06-01 2024-05-31 07636567 2025-05-31 07636567 2024-05-31 07636567 c:Director1 2024-06-01 2025-05-31 07636567 d:PlantMachinery 2024-06-01 2025-05-31 07636567 d:PlantMachinery 2025-05-31 07636567 d:PlantMachinery 2024-05-31 07636567 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 07636567 d:MotorVehicles 2024-06-01 2025-05-31 07636567 d:MotorVehicles 2025-05-31 07636567 d:MotorVehicles 2024-05-31 07636567 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 07636567 d:OfficeEquipment 2024-06-01 2025-05-31 07636567 d:OfficeEquipment 2025-05-31 07636567 d:OfficeEquipment 2024-05-31 07636567 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 07636567 d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 07636567 d:CurrentFinancialInstruments 2025-05-31 07636567 d:CurrentFinancialInstruments 2024-05-31 07636567 d:Non-currentFinancialInstruments 2025-05-31 07636567 d:Non-currentFinancialInstruments 2024-05-31 07636567 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 07636567 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 07636567 d:Non-currentFinancialInstruments d:AfterOneYear 2025-05-31 07636567 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 07636567 d:ShareCapital 2025-05-31 07636567 d:ShareCapital 2024-05-31 07636567 d:RetainedEarningsAccumulatedLosses 2025-05-31 07636567 d:RetainedEarningsAccumulatedLosses 2024-05-31 07636567 c:OrdinaryShareClass1 2024-06-01 2025-05-31 07636567 c:OrdinaryShareClass1 2025-05-31 07636567 c:OrdinaryShareClass1 2024-05-31 07636567 c:FRS102 2024-06-01 2025-05-31 07636567 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 07636567 c:FullAccounts 2024-06-01 2025-05-31 07636567 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07636567 d:AcceleratedTaxDepreciationDeferredTax 2025-05-31 07636567 d:AcceleratedTaxDepreciationDeferredTax 2024-05-31 07636567 e:PoundSterling 2024-06-01 2025-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07636567 RIGGINOLOGY LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
RIGGINOLOGY LTD
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
RIGGINOLOGY LTD REGISTERED NUMBER:07636567
STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 65,388 |  | 73,483
|  |  | 65,388 |  | 73,483
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 107,012 |  | 95,257 |
Cash at bank and in hand |  | 65,195 |  | 123,333 |
|  | 172,207 |  | 218,590 |
Creditors: amounts falling due within one year | 6 | (21,007) |  | (41,068) |
Net current assets |  |  | 151,200 |  | 177,522
Total assets less current liabilities |  |  | 216,588 |  | 251,005
Creditors: amounts falling due after more than one year | 7 |  | (591) |  | (5,017)
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (11,183) |  | (13,878) |
|  |  | (11,183) |  | (13,878)
Net assets |  |  | 204,814 |  | 232,110
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1,000 |  | 1,000
Profit and loss account |  |  | 203,814 |  | 231,110
|  |  | 204,814 |  | 232,110
Page 1
RIGGINOLOGY LTD REGISTERED NUMBER:07636567
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MAY 2025 The directors consider 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 directors acknowledge their 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 statement of comprehensive income 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:
Mr S McCarthy
Director
Date: 18 November 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
RIGGINOLOGY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Rigginology Ltd is a limited liability company incorporated in England and Wales with it's registered office at 110 London Road, Wheatley, Oxford, Oxfordshire, United Kingdom, OX33 1YH. The principal activity of the Company is that of the supply of construction services. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax and trade discounts.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Office equipment | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.
| 2.4 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty. Page 3
RIGGINOLOGY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.6 | Creditors
Short term creditors are measured at the transaction price.
| 2.7 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.9 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.10 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 4
RIGGINOLOGY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 June 2024 | 124,392 | 48,773 | 12,046 | 185,211
| Additions | 13,643 | - | 56 | 13,699
| At 31 May 2025 | 138,035 | 48,773 | 12,102 | 198,910
| Depreciation |  |  |  |
| At 1 June 2024 | 66,482 | 36,300 | 8,945 | 111,727
| Charge for the year on owned assets | 17,888 | 3,118 | 789 | 21,795
| At 31 May 2025 | 84,370 | 39,418 | 9,734 | 133,522
| Net book value |  |  |  |
| At 31 May 2025 | 53,665 | 9,355 | 2,368 | 65,388
| At 31 May 2024 | 57,909 | 12,473 | 3,101 | 73,483
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 10,180 | -
| Other debtors | 93,500 | 95,257
| Prepayments and accrued income | 3,332 | -
|  | 107,012 | 95,257
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 4,426 | 4,317
| Other taxation and social security | 10,381 | 33,506
| Other creditors | 2,666 | 115
| Accruals and deferred income | 3,534 | 3,130
|  | 21,007 | 41,068
Page 5
RIGGINOLOGY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 591 | 5,017
|  | 591 | 5,017
Page 6
RIGGINOLOGY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (13,877)
| Charged to profit or loss | 2,694
| At end of year | (11,183)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (11,183) | (13,877)
|  | (11,183) | (13,877)
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) Ordinary shares of £1 each | 1,000 | 1,000
Page 7