Rivingtonhark Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03261496

Rivingtonhark Limited

Filleted Unaudited Financial Statements

31 August 2025

Rivingtonhark Limited

Financial Statements

Year ended 31 August 2025

Contents	Page

Officers and professional advisers	1

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Rivingtonhark Limited

Officers and Professional Advisers

The board of directors	D.A. Lewis
	M.R. Harvey

Registered office	4th Floor
	58-59 Great Marlborough Street
	London
	W1F 7JY

Accountants	Higgins Fairbairn & Co
	Chartered accountants
	4th Floor
	58-59 Great Marlborough Street
	London
	W1F 7JY

Rivingtonhark Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Rivingtonhark Limited

Year ended 31 August 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 August 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Higgins Fairbairn & Co Chartered accountants

4th Floor 58-59 Great Marlborough Street London W1F 7JY

22 May 2026

Rivingtonhark Limited

Statement of Financial Position

31 August 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		14,853	5,208

Current assets

Debtors	6	2,225,003	1,131,180
Cash at bank and in hand		440,546	1,295,919
		------------	------------
		2,665,549	2,427,099

Creditors: amounts falling due within one year	7	491,845		506,690
		------------		------------
Net current assets			2,173,704	1,920,409
			------------	------------
Total assets less current liabilities			2,188,557	1,925,617
			------------	------------
Net assets			2,188,557	1,925,617
			------------	------------

Rivingtonhark Limited

Statement of Financial Position (continued)

31 August 2025

	2025		2024
Note	£	£	£

Capital and reserves

Share Capital	250	150
Profit and loss account	2,188,307	1,925,467
	------------	------------
Shareholders funds	2,188,557	1,925,617
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 May 2026 , and are signed on behalf of the board by:

D.A. Lewis

Director

Company registration number: 03261496

Rivingtonhark Limited

Notes to the Financial Statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4th Floor, 58-59 Great Marlborough Street, London, W1F 7JY.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax, in respect of the principal activity.

Income tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% Straight-Line
Office equipment	-	25% Straight -Line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2024: 8 ).

5. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 September 2024	1,617	17,540	19,157
Additions	5,645	13,017	18,662
	-------	--------	--------
At 31 August 2025	7,262	30,557	37,819
	-------	--------	--------
Depreciation
At 1 September 2024	891	13,058	13,949
Charge for the year	1,564	7,453	9,017
	-------	--------	--------
At 31 August 2025	2,455	20,511	22,966
	-------	--------	--------
Carrying amount
At 31 August 2025	4,807	10,046	14,853
	-------	--------	--------
At 31 August 2024	726	4,482	5,208
	-------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	194,462	305,068
Amounts owed by group undertakings and undertakings in which the company has a participating interest	1,446,420	–
Other debtors	584,121	826,112
	------------	------------
	2,225,003	1,131,180
	------------	------------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	187,363	45,428
Corporation tax	88,632	170,987
Social security and other taxes	85,839	117,281
Other creditors	130,011	172,994
	---------	---------
	491,845	506,690
	---------	---------

8. Directors' advances, credits and guarantees

No directors' loan were outstanding at the year end.

9. Related party transactions

As at the year end, an amount of £112,354 (2024:£161,442) was due from Liverpool SJ Towers Partnership Ltd which is under the common directorship and shareholding.