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Registration number: 00801420

R B & J Riley Ltd
Unaudited Filleted Financial Statements
for the Period from 1 April 2024 to 30 September 2025

R B & J Riley Ltd

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

R B & J Riley Ltd

(Registration number: 00801420)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 19,815
Investment property | 5 | - | 20,623
|  | - | 40,438
Current assets |  |  |
Debtors | 6 | - | 394
Cash at bank and in hand |  | 85,287 | 23,387
|  | 85,287 | 23,781
Creditors: Amounts falling due within one year | 7 | (14,871) | (20,274)
Net current assets |  | 70,416 | 3,507
Net assets |  | 70,416 | 43,945
Capital and reserves |  |  |
Called up share capital |  | 300 | 300
Retained earnings |  | 70,116 | 43,645
Shareholders' funds |  | 70,416 | 43,945

R B & J Riley Ltd

(Registration number: 00801420)
Balance Sheet as at 30 September 2025

For the financial period ending 30 September 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 period in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 November 2025

......................................... S Roberts Director

R B & J Riley Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
144 Haslingden Old Road
Rawtenstall
Rossendale
Lancashire
BB4 8RS
England

These financial statements were authorised for issue by the director on 10 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared in sterling (£) using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

R B & J Riley Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 September 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Equipment | 25% Reducing balance
Plant and machinery | 25% Reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

R B & J Riley Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 September 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

R B & J Riley Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 September 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 April 2024 | 1,837 | 34,000 | 35,837
Disposals | (1,837) | (34,000) | (35,837)
At 30 September 2025 | - | - | -
Depreciation
At 1 April 2024 | 1,147 | 14,875 | 16,022
Charge for the period | 237 | - | 237
Eliminated on disposal | (1,384) | (14,875) | (16,259)
At 30 September 2025 | - | - | -
Carrying amount
At 30 September 2025 | - | - | -
At 31 March 2024 | 690 | 19,125 | 19,815

5 | Investment properties

| 2025 £
At 1 April | 20,623
Disposals | (20,623)
At 30 September | -

There has been no valuation of investment property by an independent valuer.

R B & J Riley Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 30 September 2025

6 | Debtors

| 2025 £ | 2024 £
Other debtors | - | 287
Prepayments | - | 107
| - | 394

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 793 | 3,183
Taxation and social security | 12,671 | 9
Accruals and deferred income | 1,033 | 1,003
Other creditors | 374 | 16,079
| 14,871 | 20,274