RIVENDALE SYSTEMS LIMITED

RIVENDALE SYSTEMS LIMITED
Contents Page
For the year ended 31 May 2025

Company information	1
Director's report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Notes to the financial statements	6
Statement of changes in equity	7

RIVENDALE SYSTEMS LIMITED
Company Information
For the year ended 31 May 2025

Director	Andrew Kenneth GULLIVER
Registered Number	02930511
Registered Office	THE OLD BAKERY NORTH END NEWBURY RG20 0AY
Accountants	SME ACCOUNTING SERVICES LIMITED JASMINE COTTAGE SMALLRIDGE NEWBURY Newbury RG20 0LH

1

RIVENDALE SYSTEMS LIMITED
Director's Report
For the year ended 31 May 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 May 2025.

Director

The director who served the company throughout the year was as follows:

Andrew Kenneth GULLIVER

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Andrew Kenneth GULLIVER
Director

Date approved: 10 December 2025

2

RIVENDALE SYSTEMS LIMITED Accountants' Report For the year ended 31 May 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of RIVENDALE SYSTEMS LIMITED for the year ended 31 May 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of RIVENDALE SYSTEMS LIMITED for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of RIVENDALE SYSTEMS LIMITED , as a body, in accordance with the terms of our engagement letter dated 10 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of RIVENDALE SYSTEMS LIMITED and state those matters that we have agreed to state to the Board of Directors of RIVENDALE SYSTEMS LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RIVENDALE SYSTEMS LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that RIVENDALE SYSTEMS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of RIVENDALE SYSTEMS LIMITED . You consider that RIVENDALE SYSTEMS LIMITED 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 accounts of RIVENDALE SYSTEMS LIMITED . 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 accounts 31 May 2025. .................................................... SME ACCOUNTING SERVICES LIMITED JASMINE COTTAGE SMALLRIDGE NEWBURY Newbury RG20 0LH 10 December 2025 3

RIVENDALE SYSTEMS LIMITED
Accountants' Report
For the year ended 31 May 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of RIVENDALE SYSTEMS LIMITED for the year ended 31 May 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of RIVENDALE SYSTEMS LIMITED for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of RIVENDALE SYSTEMS LIMITED , as a body, in accordance with the terms of our engagement letter dated 10 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of RIVENDALE SYSTEMS LIMITED and state those matters that we have agreed to state to the Board of Directors of RIVENDALE SYSTEMS LIMITED , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RIVENDALE SYSTEMS LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that RIVENDALE SYSTEMS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of RIVENDALE SYSTEMS LIMITED . You consider that RIVENDALE SYSTEMS LIMITED 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 accounts of RIVENDALE SYSTEMS LIMITED . 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 accounts

31 May 2025.

....................................................

SME ACCOUNTING SERVICES LIMITED
JASMINE COTTAGE
SMALLRIDGE NEWBURY
Newbury
RG20 0LH
10 December 2025

3

RIVENDALE SYSTEMS LIMITED
Income Statement
For the year ended 31 May 2025

	2025 £	2024 £
Turnover	463,218	627,120
Cost of sales	56,082	(17,624)
Gross profit	519,300	609,496
Administrative expenses	(605,950)	(613,594)
Other operating expenses	(136)	(523)
Operating loss	(86,786)	(4,621)
Profit/(Loss) on ordinary activities before taxation	(86,786)	(4,621)
Tax on profit on ordinary activities	(34)	46,292
Profit/(Loss) for the financial year	(86,820)	41,671

4

RIVENDALE SYSTEMS LIMITED
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	23,500	26,750
Tangible fixed assets	4	25,671	28,523
		49,171	55,273
Current assets
Stocks	5	85,212	26,903
Debtors	6	31,601	46,673
Cash at bank and in hand		214,514	333,961
		331,327	407,537
Creditors: amount falling due within one year	7	(69,101)	(64,116)
Net current assets		262,226	343,421

Total assets less current liabilities		311,397	398,694
Provisions for liabilities	8	(1,301)	(1,778)
Net assets		310,096	396,916

Capital and reserves
Called up share capital		8,500	8,500
Profit and loss account		301,596	388,416
Shareholders' funds		310,096	396,916

For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 10 December 2025 and were signed by:

-------------------------------
Andrew Kenneth GULLIVER
Director

5

RIVENDALE SYSTEMS LIMITED
Statement of Changes in Equity
For the year ended 31 May 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 June 2023	8,500	346,745	355,245
Profit for the year		41,671	41,671
Total comprehensive income for the year	-	41,671	41,671
Total investments by and distributions to owners	-	-	-
At 31 May 2024	8,500	388,416	396,916
At 01 June 2024	8,500	388,416	396,916
Profit for the year		(86,820)	(86,820)
Total comprehensive income for the year	-	(86,820)	(86,820)
Total investments by and distributions to owners	-	-	-
At 31 May 2025	8,500	301,596	310,096

6

RIVENDALE SYSTEMS LIMITED
Notes to the Financial Statements
For the year ended 31 May 2025

General Information

RIVENDALE SYSTEMS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 02930511, registration address THE OLD BAKERY, NORTH END NEWBURY, RG20 0AY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Research and development expenditure

Research and development expenditure is charged to the income statement in the period in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Development expenditures
Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over 20 years during which the company is expected to benefit.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

10 Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 7 (2024 : 8).

3.

Intangible fixed assets

Cost	Research and Development	Total
	£	£
At 01 June 2024	65,000	65,000
Additions	-	-
Disposals	-	-
At 31 May 2025	65,000	65,000
Amortisation
At 01 June 2024	38,250	38,250
Charge for year	3,250	3,250
On disposals	-	-
At 31 May 2025	41,500	41,500
Net book values
At 31 May 2025	23,500	23,500
At 31 May 2024	26,750	26,750

4.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 June 2024	167,378	167,378
Additions	-	-
Disposals	-	-
At 31 May 2025	167,378	167,378
Depreciation
At 01 June 2024	138,855	138,855
Charge for year	2,852	2,852
On disposals	-	-
At 31 May 2025	141,707	141,707
Net book values
Closing balance as at 31 May 2025	25,671	25,671
Opening balance as at 01 June 2024	28,523	28,523

5.

Stocks

	2025 £		2024 £
Work in Progress	85,212		26,903
	85,212		26,903

6.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	28,477	381
Other Debtors	0	46,292
PAYE & Social Security	3,124	0
	31,601	46,673

7.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	19,204	15,317
PAYE & Social Security	0	1,060
Accrued Expenses	1,865	11,123
Other Creditors	(2)	(2)
Directors' Current Accounts	35,136	2,753
VAT	12,898	33,865
	69,101	64,116

8.

Provisions for liabilities

	2025 £		2024 £
Pension Provisions	1,301		1,778
	1,301		1,778

7

Registered Number: 02930511
England and Wales
RIVENDALE SYSTEMS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 June 2024 End date: 31 May 2025