1 October 2024 false No description of principal activity Taxfiler 2024.6 true 09949045 business:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09949045 2024-09-30 09949045 2024-10-01 2025-09-30 09949045 business:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09949045 business:FilletedAccounts 2024-10-01 2025-09-30 09949045 2025-09-30 09949045 business:Director1 2024-10-01 2025-09-30 09949045 business:RegisteredOffice 2024-10-01 2025-09-30 09949045 2024-09-30 09949045 core:WithinOneYear 2025-09-30 09949045 core:WithinOneYear 2024-09-30 09949045 core:ShareCapital core:PreviouslyStatedAmount 2025-09-30 09949045 core:ShareCapital core:PreviouslyStatedAmount 2024-09-30 09949045 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-09-30 09949045 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-09-30 09949045 core:PreviouslyStatedAmount 2025-09-30 09949045 core:PreviouslyStatedAmount 2024-09-30 09949045 business:SmallEntities 2024-10-01 2025-09-30 09949045 countries:EnglandWales 2024-10-01 2025-09-30 09949045 core:ComputerEquipment 2024-10-01 2025-09-30 09949045 core:ComputerEquipment 2024-09-30 09949045 core:ComputerEquipment 2025-09-30 09949045 core:AdditionsToInvestments 2025-09-30 09949045 core:RevaluationsIncreaseDecreaseInInvestments 2025-09-30 09949045 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company Registration No. 09949045 (England and Wales)
NORMAN RIGBY INVESTMENT COMPANY LIMITED Unaudited accounts for the year ended 30 September 2025
NORMAN RIGBY INVESTMENT COMPANY LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
NORMAN RIGBY INVESTMENT COMPANY LIMITED Company Information for the year ended 30 September 2025
Director
T Norman
Company Number
09949045 (England and Wales)
Registered Office
9 LANGLEY STREET LANGLEY NORWICH NORFOLK NR14 6DE ENGLAND
- 3 -
NORMAN RIGBY INVESTMENT COMPANY LIMITED Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
-
395
Investments
5
62,840
60,493
62,840
60,888
Current assets
Debtors
6
-
2,953
Cash at bank and in hand
1,653
174
1,653
3,127
Creditors: amounts falling due within one year
7
(6,707)
(22,128)
Net current liabilities
(5,054)
(19,001)
Net assets
57,786
41,887
Capital and reserves
Called up share capital
100
100
Profit and loss account
57,686
41,787
Shareholders' funds
57,786
41,887
For the year ending 30 September 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 October 2025 and were signed on its behalf by
T Norman Director Company Registration No. 09949045
- 4 -
NORMAN RIGBY INVESTMENT COMPANY LIMITED Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
NORMAN RIGBY INVESTMENT COMPANY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09949045. The registered office is 9 LANGLEY STREET, LANGLEY, NORWICH, NORFOLK, NR14 6DE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The Directors have considered the Company's position at the time of signing of the financial statements, and based on this, the Directors have concluded that they have a reasonable expectation the Company will have adequate resources to continue in operation existence for the foreseeable future and therefore continue to adopt the going concern basis in preparing these financial statements.
Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loan to related parties and investments in ordinary shares.
Investments
Investments in Subsidiaries Investments in subsidiary undertakings are stated at cost less any provision for impairment. These investments are not revalued. The company assesses at each reporting date whether there is any indication that an investment may be impaired. If such indication exists, the carrying amount is reviewed and adjusted accordingly. Other Investments Other investments comprise equity or commodity instruments. These are measured at fair value at each reporting date, with changes in fair value recognised in the profit and loss account. Fair value is determined by reference to quoted market prices or other valuation techniques using observable inputs where available. Unrealised gains and losses arising from changes in fair value are recognised in the profit and loss account. Realised gains and losses on disposal are also recognised in the profit and loss account in the period in which they arise.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% straight line
- 5 -
NORMAN RIGBY INVESTMENT COMPANY LIMITED Notes to the Accounts for the year ended 30 September 2025
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Cash & cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable within penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible know amounts of cash with insignificant risk of change in value.
Creditors
Short term creditors are measured at transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transactions costs, and are measure subsequently at amortised cost using the effective interest method.
Dividends
Equity dividends are recognised when they become legally payable. Interim dividends are recognised when paid. Final dividends are recognised when approved by the shareholders.
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 October 2024
2,843
At 30 September 2025
2,843
Depreciation
At 1 October 2024
2,448
Charge for the year
395
At 30 September 2025
2,843
Net book value
At 30 September 2025
-
At 30 September 2024
395
5
Investments
Subsidiary undertakings
Other investments
Total
£
£
£
Valuation at 1 October 2024
58,590
1,903
60,493
Additions
100
-
100
Fair value adjustments
-
2,247
2,247
Valuation at 30 September 2025
58,690
4,150
62,840
The company invested in the following private limited companies in the financial year: The Practitioner OS Ltd Ltd- £100, a 100% shareholding Accountancy Plus & Payroll People Limited- £58,290, a 100% shareholding Norman & Co Investments Limited- £100, a 100% shareholding Wulfric Aarne Racing Ltd- £100, a 100% shareholding The SAAS House Ltd - £100, a 100% shareholding
- 6 -
NORMAN RIGBY INVESTMENT COMPANY LIMITED Notes to the Accounts for the year ended 30 September 2025
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Amounts due from group undertakings etc.
-
687
Other debtors
-
2,266
-
2,953
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
12,821
Taxes and social security
4,472
4,307
Loans from directors
2,235
5,000
6,707
22,128
8
Transactions with related parties
The company has taken advantage of the exemption in Section 33 of Financial Reporting Standard 102 from the requirement to disclose transactions with wholly owned companies within the group.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 7 -