Silverfin false false 30/06/2025 01/07/2024 30/06/2025 Mr S Fleming 27/03/2024 Mr G Stubbs 15/06/1999 09 March 2026 The principal activity of the Company during the financial period was rental of property. SC197233 2025-06-30 SC197233 bus:Director1 2025-06-30 SC197233 bus:Director2 2025-06-30 SC197233 2024-06-30 SC197233 core:CurrentFinancialInstruments 2025-06-30 SC197233 core:CurrentFinancialInstruments 2024-06-30 SC197233 core:ShareCapital 2025-06-30 SC197233 core:ShareCapital 2024-06-30 SC197233 core:RetainedEarningsAccumulatedLosses 2025-06-30 SC197233 core:RetainedEarningsAccumulatedLosses 2024-06-30 SC197233 core:LandBuildings 2024-06-30 SC197233 core:OtherPropertyPlantEquipment 2024-06-30 SC197233 core:LandBuildings 2025-06-30 SC197233 core:OtherPropertyPlantEquipment 2025-06-30 SC197233 core:CostValuation 2024-06-30 SC197233 core:CostValuation 2025-06-30 SC197233 bus:OrdinaryShareClass1 2025-06-30 SC197233 2024-07-01 2025-06-30 SC197233 bus:FilletedAccounts 2024-07-01 2025-06-30 SC197233 bus:SmallEntities 2024-07-01 2025-06-30 SC197233 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 SC197233 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC197233 bus:Director1 2024-07-01 2025-06-30 SC197233 bus:Director2 2024-07-01 2025-06-30 SC197233 core:OtherPropertyPlantEquipment 2024-07-01 2025-06-30 SC197233 2023-07-01 2024-06-30 SC197233 core:LandBuildings 2024-07-01 2025-06-30 SC197233 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 SC197233 bus:OrdinaryShareClass1 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC197233 (Scotland)

# RIVERSDALE MARKETING (SCOTLAND) LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH THE REGISTRAR

RIVERSDALE MARKETING (SCOTLAND) LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025

Contents

RIVERSDALE MARKETING (SCOTLAND) LIMITED

## BALANCE SHEET

AS AT 30 JUNE 2025
RIVERSDALE MARKETING (SCOTLAND) LIMITED

## BALANCE SHEET (continued)

AS AT 30 JUNE 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 9,230 |  | 2,505
Investment property | 4 | 890,000 |  | 890,000
Investments | 5 | 2,440,193 |  | 2,440,193
|  | 3,339,423 |  | 3,332,698
Current assets |  |  |  |
Debtors | 6 | 2,867,777 |  | 16,633,150
Cash at bank and in hand |  | 159,420 |  | 3,160,102
|  | 3,027,197 |  | 19,793,252
Creditors: amounts falling due within one year | 7 | ( 51,203) |  | ( 470,109)
Net current assets |  | 2,975,994 |  | 19,323,143
Total assets less current liabilities |  | 6,315,417 |  | 22,655,841
Provision for liabilities | 8 | ( 2,308) |  | ( 619)
Net assets |  | 6,313,109 |  | 22,655,222
Capital and reserves |  |  |  |
Called-up share capital | 9 | 4 |  | 4
Profit and loss account |  | 6,313,105 |  | 22,655,218
Total shareholder's funds |  | 6,313,109 |  | 22,655,222

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Riversdale Marketing (Scotland) Limited (registered number: SC197233) were approved and authorised for issue by the Board of Directors on 09 March 2026. They were signed on its behalf by:

Mr G Stubbs Director |

RIVERSDALE MARKETING (SCOTLAND) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
RIVERSDALE MARKETING (SCOTLAND) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Riversdale Marketing (Scotland) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is South Inch Business Centre, Shore Road, Perth, PH2 8BW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover represents rental income and amounts receivable from service charges net of VAT and trade discounts.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation. Depreciation is provided on all tangible fixed assets, other than investment property, at rates calculated to write off the cost, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Land and buildings | not depreciated
Plant and machinery etc. | 20 % reducing balance

##### Leases

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the directors, on an open market value for existing use basis.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash and deposits held at call with banks.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price.

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. Trade creditors are recognised at transaction price.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### 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. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 3

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 July 2024 | 0 |  | 3,672 |  | 3,672
Additions | 10,839 |  | 0 |  | 10,839
At 30 June 2025 | 10,839 |  | 3,672 |  | 14,511
Accumulated depreciation |  |  |  |  |
At 01 July 2024 | 0 |  | 1,167 |  | 1,167
Charge for the financial year | 3,613 |  | 501 |  | 4,114
At 30 June 2025 | 3,613 |  | 1,668 |  | 5,281
Net book value |  |  |  |  |
At 30 June 2025 | 7,226 |  | 2,004 |  | 9,230
At 30 June 2024 | 0 |  | 2,505 |  | 2,505

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 July 2024 | 890,000
As at 30 June 2025 | 890,000

Valuation

The fair value of the investment property has been arrived at on the basis of a valuation carried out at 29 November 2018 by Graham & Sibbald, Property Consultants, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. The director believes this is still a true reflection of the fair value of the property at 30 June 2025.

#### 5. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 July 2024 | 2,440,193 |  | 2,440,193
At 30 June 2025 | 2,440,193 |  | 2,440,193
Carrying value at 30 June 2025 | 2,440,193 |  | 2,440,193
Carrying value at 30 June 2024 | 2,440,193 |  | 2,440,193

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 13,815 |  | 21,279
Corporation tax | 2,255,813 |  | 2,255,813
Other debtors | 598,149 |  | 14,356,058
| 2,867,777 |  | 16,633,150

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 37 |  | 184
Taxation and social security | 46,040 |  | 417,001
Other creditors | 5,126 |  | 52,924
| 51,203 |  | 470,109

#### 8. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 2,308 |  | 619

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
4 Ordinary shares of £ 1.00 each | 4 |  | 4

#### 10. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Amounts due from the entity's directors | 3,500 |  | 13,819,588

Dividends totalling £16,438,755 (2024- £nil) were paid in the year in respect of shares held by the company's directors. The director was advanced £523,500 during the year and repaid £14,339,588. As at 30 June 2025 the director owed the company £3,500 (2024 - £13,819,588). The loan is interest free and repayable on demand.