Company registration number 15925767 (England and Wales)
RIVINGTON CAPITAL LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
Tree Accountancy Limited
Chartered Certified Accountants
3rd Floor
Eastgate
Castle Street
Castlefield
Manchester
M3 4LZ
RIVINGTON CAPITAL LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
RIVINGTON CAPITAL LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
3
107,130
71,535
Current assets
Debtors
4
1,311
246
Cash at bank and in hand
76,931
42,659
78,242
42,905
Creditors: amounts falling due within one year
5
(1,140)
(1,689)
Net current assets
77,102
41,216
Net assets
184,232
112,751
Capital and reserves
Called up share capital
12
12
Profit and loss reserves
184,220
112,739
Total equity
184,232
112,751

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 June 2026 and are signed on its behalf by:
Mr T Cooke
Mr M Cooke
Director
Director
Company registration number 15925767 (England and Wales)
RIVINGTON CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Rivington Capital Limited is a private company limited by shares incorporated in England and Wales. The registered office is Ashberry House, 41 New Hall Lane, Heaton, Bolton, BL1 5LW. The company registration number is 15925767.

1.1
Reporting period

These financial statements have been prepared for a 7-month period, from 01/09/2025 to 31/03/2026, as the reporting period was shortened to align with the group’s financial year-end for the purpose of consolidated accounts.

As a result of this change, the comparative figures presented in these financial statements are not entirely comparable with those of the current period.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

RIVINGTON CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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 liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

RIVINGTON CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
12
12
Other investments other than loans
107,118
71,523
107,130
71,535
RIVINGTON CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
3
Fixed asset investments
(Continued)
- 5 -
Movements in fixed asset investments
Shares in associates
Other investments
Total
£
£
£
Cost or valuation
At 1 September 2025
12
71,523
71,535
Additions
-
32,790
32,790
Valuation changes
-
2,805
2,805
At 31 March 2026
12
107,118
107,130
Carrying amount
At 31 March 2026
12
107,118
107,130
At 31 August 2025
12
71,523
71,535
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
1,311
246
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
-
0
8
Taxation and social security
-
0
1,141
Other creditors
1,140
540
1,140
1,689
2026-03-31 2025-09-01 false false false 23 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr T Cooke Mr M Cooke Mr M Cooke 15925767 2025-09-01 2026-03-31 15925767 2026-03-31 15925767 2025-08-31 15925767 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 15925767 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 15925767 core:CurrentFinancialInstruments 2026-03-31 15925767 core:CurrentFinancialInstruments 2025-08-31 15925767 core:ShareCapital 2026-03-31 15925767 core:ShareCapital 2025-08-31 15925767 core:RetainedEarningsAccumulatedLosses 2026-03-31 15925767 core:RetainedEarningsAccumulatedLosses 2025-08-31 15925767 bus:Director1 2025-09-01 2026-03-31 15925767 bus:CompanySecretaryDirector1 2025-09-01 2026-03-31 15925767 2024-08-30 2025-08-31 15925767 core:Non-currentFinancialInstruments 2026-03-31 15925767 core:Non-currentFinancialInstruments 2025-08-31 15925767 bus:PrivateLimitedCompanyLtd 2025-09-01 2026-03-31 15925767 bus:SmallCompaniesRegimeForAccounts 2025-09-01 2026-03-31 15925767 bus:FRS102 2025-09-01 2026-03-31 15925767 bus:AuditExempt-NoAccountantsReport 2025-09-01 2026-03-31 15925767 bus:Director2 2025-09-01 2026-03-31 15925767 bus:CompanySecretary1 2025-09-01 2026-03-31 15925767 bus:FullAccounts 2025-09-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP