REGISTERED NUMBER: 08161458 (England and Wales)

Unaudited Financial Statements

for the Year Ended

30 September 2025

for

Rivendell Carpets & Flooring Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Ms M J Risso

REGISTERED OFFICE:

Suite 1

Liberty House

South Liberty Lane

Bristol

BS3 2ST

REGISTERED NUMBER:

08161458 (England and Wales)

ACCOUNTANTS:

Stanley Joseph Limited

Chartered Accountants

Suite 1

Liberty House

South Liberty Lane

Bristol

BS3 2ST

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

11,938

24,485

11,938

24,485

CURRENT ASSETS

Inventories

14,777

2,340

Debtors

6

67,505

64,836

Cash at bank and in hand

51,329

55,891

133,611

123,067

CREDITORS

Amounts falling due within one year

7

101,841

102,280

NET CURRENT ASSETS

31,770

20,787

TOTAL ASSETS LESS CURRENT LIABILITIES

43,708

45,272

CREDITORS

Amounts falling due after more than one year

8

(40,090

)

(44,623

)

PROVISIONS FOR LIABILITIES

(2,268

)

-

NET ASSETS

1,350

649

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

1,250

549

SHAREHOLDERS' FUNDS

1,350

649

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 15 June 2026 and were signed by:

Ms M J Risso - Director

1.	STATUTORY INFORMATION

Rivendell Carpets & Flooring 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.

Turnover

Turnover represents the amounts receivable, excluding VAT and trade discounts, by the company for goods and services provided during the year. All transactions arose in the United Kingdom.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

Inventories and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

96,000

AMORTISATION

At 1 October 2024

and 30 September 2025

96,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

7,392

28,699

3,246

39,337

Disposals

-

(9,699

)

-

(9,699

)

At 30 September 2025

7,392

19,000

3,246

29,638

DEPRECIATION

At 1 October 2024

5,064

7,175

2,613

14,852

Charge for year

412

4,750

111

5,273

Eliminated on disposal

-

(2,425

)

-

(2,425

)

At 30 September 2025

5,476

9,500

2,724

17,700

NET BOOK VALUE

At 30 September 2025

1,916

9,500

522

11,938

At 30 September 2024

2,328

21,524

633

24,485

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

28,699

Disposals

(9,699

)

At 30 September 2025

19,000

DEPRECIATION

At 1 October 2024

7,175

Charge for year

4,750

Eliminated on disposal

(2,425

)

At 30 September 2025

9,500

NET BOOK VALUE

At 30 September 2025

9,500

At 30 September 2024

21,524

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

26,095

28,495

Other debtors

4,774

4,350

Directors' current accounts

28,927

24,188

Prepayments

7,709

7,803

67,505

64,836

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

5,876

5,731

Hire purchase contracts

5,953

9,088

Trade creditors

29,500

41,160

Tax

6,759

3,047

Social security and other taxes

18,141

18,419

VAT

33,750

22,772

Other creditors

-

169

Accrued expenses

1,862

1,894

101,841

102,280

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans - 2-5 years

26,085

24,943

Bank loans more 5 yr by instal

4,311

3,776

Hire purchase contracts

9,694

15,904

40,090

44,623

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

4,311

3,776

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary shares

1

100

100

10.

RESERVES

Retained

earnings

£

At 1 October 2024

549

Profit for the year

6,701

Dividends

(6,000

)

At 30 September 2025

1,250

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Ms M J Risso.