Five Rivers State Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 02696524

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	52,148		64,626
Cash at bank and in hand		-		22

		52,148		64,648
Creditors: Amounts Falling Due Within One Year	6	(7,717 )		(5,756 )

NET CURRENT ASSETS (LIABILITIES)			44,431		58,892

TOTAL ASSETS LESS CURRENT LIABILITIES			44,431		58,892

Creditors: Amounts Falling Due After More Than One Year	7		(19,908 )		(25,463 )

NET ASSETS			24,523		33,429

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Profit and Loss Account			23,523		32,429

SHAREHOLDERS' FUNDS			24,523		33,429

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Five Rivers State Limited

Balance Sheet (continued)

As At 31 March 2026

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

R K Devgan

Director

24/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Five Rivers State Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02696524 . The registered office is Glenton Hall, Hummerbeck, West Auckland, County Durham, DL14 9PQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance

2.4. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.5. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

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Five Rivers State Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2025	9,137

As at 31 March 2026	9,137

Depreciation
As at 1 April 2025	9,137

As at 31 March 2026	9,137

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	52,148	35,065
Other debtors	-	29,561

	52,148	64,626

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	5,556	5,556
Accruals and deferred income	200	200
Directors' loan accounts	1,961	-

	7,717	5,756

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	19,908	25,463

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

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