REGISTERED NUMBER: 07035919 (England and Wales)

RIVERLAKE INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr V B Bhatt

REGISTERED OFFICE:

2nd Floor, One Hobbs House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

07035919 (England and Wales)

ACCOUNTANTS:

KHI Albury Limited

2nd Floor, One Hobbs House,

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Tangible assets

4

8,790

56,679

Investment property

5

1,784,000

1,672,211

1,792,790

1,728,890

CURRENT ASSETS

Debtors

6

1,192,007

1,226,475

Cash at bank

111,960

214,000

1,303,967

1,440,475

CREDITORS

Amounts falling due within one year

7

10,455

169,741

NET CURRENT ASSETS

1,293,512

1,270,734

TOTAL ASSETS LESS CURRENT LIABILITIES

3,086,302

2,999,624

PROVISIONS FOR LIABILITIES

30,921

2,974

NET ASSETS

3,055,381

2,996,650

CAPITAL AND RESERVES

Called up share capital

200

200

Revaluation reserve

8

83,842

-

Retained earnings

8

2,971,339

2,996,450

SHAREHOLDERS' FUNDS

3,055,381

2,996,650

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 July 2026 and were signed by:

Dr V B Bhatt - Director

1.	STATUTORY INFORMATION

Riverlake Investments 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

25% on reducing balance

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.

Although the Companies Act require the systematic annual depreciation of fixed assets, the director believe the policy of not providing depreciation is necessary in order for the financial statements to give a true and fair view, since the current value of properties, and changes to that value, are of primary importance rather a calculation of systematic annual depreciation. Depreciation is only one of the many factors reflected in the annual valuation and the amount that might otherwise have been included cannot be separately identified or quantified.

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.

Cash at bank and in hand

Cash at bank and in hand is represented by cash in hand and deposits held with financial institutions repayable without penalty or a notice of not less than 24 hour's.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

176,919

Disposals

(114,554

)

At 31 October 2025

62,365

DEPRECIATION

At 1 November 2024

120,240

Charge for year

2,931

Eliminated on disposal

(69,596

)

At 31 October 2025

53,575

NET BOOK VALUE

At 31 October 2025

8,790

At 31 October 2024

56,679

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

1,672,211

Revaluations

111,789

At 31 October 2025

1,784,000

NET BOOK VALUE

At 31 October 2025

1,784,000

At 31 October 2024

1,672,211

Fair value at 31 October 2025 is represented by:

£

Valuation in 2025

111,789

Cost

1,672,211

1,784,000

Investment properties were revalued at the year-end date to their fair value of £1,784,000 by the Director, based on his online research. If the investment properties were included in the balance sheet on an historical cost basis, then the carrying amount would be £1,672,211 (2024: 1,672,211). The director is of the opinion that, given the static nature of the property market in recent times, the difference between the fair value and the estimated fair value was not significant, therefore he has adopted the fair value based on his research.

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Amounts owed by associates

501

-

Other debtors

-

35,894

501

35,894

Amounts falling due after more than one year:

Other debtors

1,191,506

1,190,581

Aggregate amounts

1,192,007

1,226,475

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to associates

-

135,329

Taxation and social security

992

11,505

Other creditors

9,463

22,907

10,455

169,741

8.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 November 2024

2,996,450

-

2,996,450

Deficit for the year

(25,111

)

(25,111

)

Revaluation during the year

-

83,842

83,842

At 31 October 2025

2,971,339

83,842

3,055,181

9.	RELATED PARTY DISCLOSURES

At the year end date, included within other creditors is an amount of £NIL (2024: £135,329) owed to an entity in which the Director Dr V Bhatt has beneficial interest.

At the year end date, included within other creditors is an amount of £NIL (2024: £3,427) owed to the Director, Dr V Bhatt.

These amounts are unsecured, interest free and payable on demand.

At the year end date, included within other debtors is an amount of £501 (2024: £NIL) owed by an entity in which the Director Dr V Bhatt has beneficial interest.

This amount is unsecured, interest free and repayable on demand.