REGISTERED NUMBER: 00727317 (England and Wales)

Financial Statements for the Year Ended 28 February 2026

for

Riveaux Estates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Ogden

Mrs C Ogden

REGISTERED OFFICE:

13 Connaught Court

Kent Drive

Harrogate

HG1 2EQ

REGISTERED NUMBER:

00727317 (England and Wales)

ACCOUNTANTS:

Richard Smedley Limited

Chartered Accountants & Registered Auditors

Richmond House

Lawnswood Business Park

Redvers Close

Leeds

West Yorkshire

LS16 6QY

FIXED ASSETS

Tangible assets

4

6,720

6,733

Investment property

5

1,070,500

1,216,000

1,077,220

1,222,733

CURRENT ASSETS

Debtors

6

21,570

21,832

Cash at bank

25,639

16,094

47,209

37,926

CREDITORS

Amounts falling due within one year

7

37,257

31,325

NET CURRENT ASSETS

9,952

6,601

TOTAL ASSETS LESS CURRENT LIABILITIES

1,087,172

1,229,334

CREDITORS

Amounts falling due after more than one year

8

-

(265

)

PROVISIONS FOR LIABILITIES

(132,726

)

(169,104

)

NET ASSETS

954,446

1,059,965

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

634,967

744,092

Retained earnings

319,379

315,773

954,446

1,059,965

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

R Ogden - Director

1.	STATUTORY INFORMATION

Riveaux Estates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents rental income.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

straight line over 50 years

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Basic financial instruments are recognised at amortised cost. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit & loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 March 2025

12,378

16,696

1,437

30,511

Additions

-

-

799

799

Disposals

-

-

(899

)

(899

)

At 28 February 2026

12,378

16,696

1,337

30,411

DEPRECIATION

At 1 March 2025

5,945

16,696

1,137

23,778

Charge for year

248

-

264

512

Eliminated on disposal

-

-

(599

)

(599

)

At 28 February 2026

6,193

16,696

802

23,691

NET BOOK VALUE

At 28 February 2026

6,185

-

535

6,720

At 28 February 2025

6,433

-

300

6,733

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

1,216,000

Revaluations

(145,500

)

At 28 February 2026

1,070,500

NET BOOK VALUE

At 28 February 2026

1,070,500

At 28 February 2025

1,216,000

Fair value at 28 February 2026 is represented by:

£

Valuation in 2022

713,513

Valuation in 2023

47,500

Valuation in 2024

125,000

Valuation in 2025

25,500

Valuation in 2026

(145,500

)

Cost

304,487

1,070,500

If the investment properties had not been revalued they would have been included at the following historical cost:

28.2.26

28.2.25

£

£

Cost

304,487

304,487

Investment properties were valued on an open market basis on 28 February 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Amounts owed by group undertakings

20,640

20,640

Other debtors

930

1,192

21,570

21,832

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

265

1,044

Taxation and social security

3,381

2,146

Other creditors

33,611

28,135

37,257

31,325

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

-

265