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Company No: 12589947 (England and Wales)

# RIGG TECH GROUP LIMITED

### Unaudited Financial Statements
For the financial year ended 31 October 2025
Pages for filing with the registrar

RIGG TECH GROUP LIMITED

## Unaudited Financial Statements

For the financial year ended 31 October 2025

Contents

RIGG TECH GROUP LIMITED

## COMPANY INFORMATION

For the financial year ended 31 October 2025
RIGG TECH GROUP LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 October 2025

DIRECTOR | S S A Bentley

REGISTERED OFFICE | Unit 3e Springfield Industrial Estate Samuel Street
| Failsworth
| Manchester
| M35 0GA
| United Kingdom

COMPANY NUMBER | 12589947 (England and Wales)

ACCOUNTANT | S&W Partners (Manchester) Limited
| Pall Mall
| 1 Pollen Square
| 59 King Street
| Manchester
| M2 4PD

RIGG TECH GROUP LIMITED

## BALANCE SHEET

As at 31 October 2025
RIGG TECH GROUP LIMITED

## BALANCE SHEET (continued)

As at 31 October 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 1,513,917 |  | 656,597
Investments | 4 | 19 |  | 19
|  | 1,513,936 |  | 656,616
Current assets |  |  |  |
Debtors | 5 | 1,130,517 |  | 441,110
Investments | 6 | 15,275 |  | 0
Cash at bank and in hand |  | 2,645 |  | 489,418
|  | 1,148,437 |  | 930,528
Creditors: amounts falling due within one year | 7 | ( 1,181,189) |  | ( 196,251)
Net current (liabilities)/assets |  | (32,752) |  | 734,277
Total assets less current liabilities |  | 1,481,184 |  | 1,390,893
Provision for liabilities | 8 | ( 66,987) |  | 0
Net assets |  | 1,414,197 |  | 1,390,893
Capital and reserves |  |  |  |
Called-up share capital | 9 | 140 |  | 140
Profit and loss account |  | 1,414,057 |  | 1,390,753
Total shareholders' funds |  | 1,414,197 |  | 1,390,893

For the financial year ending 31 October 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 financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Rigg Tech Group Limited (registered number: 12589947) were approved and authorised for issue by the Director on 16 July 2026. They were signed on its behalf by:

S S A Bentley Director |

RIGG TECH GROUP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025
RIGG TECH GROUP LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Rigg Tech Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 3e Springfield Industrial Estate Samuel Street, Failsworth, Manchester, M35 0GA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

##### Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

##### Leases

The Company as lessee
Rentals paid under operating leases are charges to profit or loss on a straight-line basis over the period of the lease.

##### 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.

##### Fixed asset investments

Investment in subsidiary undertakings are recognised at cost. Other fixed asset investments are shown at cost or valuation less any impairment in value.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 November 2024 | 656,597
Additions | 857,320
As at 31 October 2025 | 1,513,917

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

| 2025 |  | 2024
| £ |  | £
Historic cost | 1,513,917 |  | 656,957

The historic cost of the investment property is, in the opinion of the director, equal to the open market valuation.

#### 4. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 November 2024 | 19
At 31 October 2025 | 19
Carrying value at 31 October 2025 | 19
Carrying value at 31 October 2024 | 19

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Group undertakings | 436,228 |  | 436,012
Other debtors | 694,289 |  | 5,098
| 1,130,517 |  | 441,110

#### 6. Current asset investments

| 2025 |  | 2024
| £ |  | £
Other investments – at cost less impairment | 15,275 |  | 0

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 117 |  | 2,040
Amounts owed to Group undertakings | 1,179,695 |  | 183,214
Taxation and social security | 0 |  | 9,496
Other creditors | 1,377 |  | 1,501
| 1,181,189 |  | 196,251

#### 8. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 66,987 |  | 0

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100
40 A Redeemable ordinary shares of £ 1.00 each | 40 |  | 40
| 140 |  | 140