Company registration number 03591714 (England and Wales)
RIVIERA LABELS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
RIVIERA LABELS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
RIVIERA LABELS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
25,841
33,354
Current assets
Stocks
16,869
22,938
Debtors
5
63,087
60,656
Cash at bank and in hand
52,687
56,731
132,643
140,325
Creditors: amounts falling due within one year
6
(124,630)
(130,868)
Net current assets
8,013
9,457
Total assets less current liabilities
33,854
42,811
Provisions for liabilities
(6,100)
(7,657)
Net assets
27,754
35,154
Capital and reserves
Called up share capital
450
450
Capital redemption reserve
150
150
Profit and loss reserves
27,154
34,554
Total equity
27,754
35,154
RIVIERA LABELS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 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 12 August 2026 and are signed on its behalf by:
Mr C Bastow
Director
Company registration number 03591714 (England and Wales)
RIVIERA LABELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Riviera Labels Limited is a private company limited by shares incorporated in England and Wales. The registered office is Moorgate House, King Street, Newton Abbot, United Kingdom, TQ12 2LG.

1.1
Basis of preparation

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.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. The Goodwill is fully amortised.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Motor vehicles
25% reducing balance
RIVIERA LABELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
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.

1.7
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.

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.

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.

RIVIERA LABELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

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.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases
As lessor

When the company acts as a lessor, a lease is classified as a finance lease whenever it transfers substantially all the risks and rewards of ownership of the underlying asset to the lessee, either at the end of the lease term or for the major part of the economic life of the asset. All other leases are classified as operating leases. If an arrangement contains both lease and non-lease components, the company allocates the consideration in the contract to the two elements.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

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

2025
2024
Number
Number
Total
5
5
RIVIERA LABELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
30,000
Amortisation and impairment
At 1 January 2025 and 31 December 2025
30,000
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
4
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 January 2025
515,139
27,455
542,594
Additions
1,196
-
0
1,196
Disposals
(1,895)
-
0
(1,895)
At 31 December 2025
514,440
27,455
541,895
Depreciation and impairment
At 1 January 2025
482,509
26,731
509,240
Depreciation charged in the year
8,421
181
8,602
Eliminated in respect of disposals
(1,788)
-
0
(1,788)
At 31 December 2025
489,142
26,912
516,054
Carrying amount
At 31 December 2025
25,298
543
25,841
At 31 December 2024
32,630
724
33,354
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
58,470
56,131
Other debtors
4,617
4,525
63,087
60,656
RIVIERA LABELS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
-
0
4,547
Trade creditors
71,118
62,394
Corporation tax
46,179
52,926
Other taxation and social security
463
4,131
Other creditors
6,870
6,870
124,630
130,868
7
Related party transactions
2025
2024
Amounts due to related parties
£
£
Key management personnel
4,420
4,420
2025-12-31 2025-01-01 false false false 12 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr C Bastow Mr P Burnard Mrs G Bastow 03591714 2025-01-01 2025-12-31 03591714 2025-12-31 03591714 2024-12-31 03591714 core:PlantMachinery 2025-12-31 03591714 core:MotorVehicles 2025-12-31 03591714 core:PlantMachinery 2024-12-31 03591714 core:MotorVehicles 2024-12-31 03591714 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 03591714 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 03591714 core:CurrentFinancialInstruments 2025-12-31 03591714 core:CurrentFinancialInstruments 2024-12-31 03591714 core:ShareCapital 2025-12-31 03591714 core:ShareCapital 2024-12-31 03591714 core:CapitalRedemptionReserve 2025-12-31 03591714 core:CapitalRedemptionReserve 2024-12-31 03591714 core:RetainedEarningsAccumulatedLosses 2025-12-31 03591714 core:RetainedEarningsAccumulatedLosses 2024-12-31 03591714 bus:Director1 2025-01-01 2025-12-31 03591714 core:Goodwill 2025-01-01 2025-12-31 03591714 core:PlantMachinery 2025-01-01 2025-12-31 03591714 core:MotorVehicles 2025-01-01 2025-12-31 03591714 2024-01-01 2024-12-31 03591714 core:NetGoodwill 2024-12-31 03591714 core:NetGoodwill 2025-12-31 03591714 core:NetGoodwill 2024-12-31 03591714 core:PlantMachinery 2024-12-31 03591714 core:MotorVehicles 2024-12-31 03591714 2024-12-31 03591714 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03591714 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03591714 bus:FRS102 2025-01-01 2025-12-31 03591714 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 03591714 bus:Director2 2025-01-01 2025-12-31 03591714 bus:CompanySecretary1 2025-01-01 2025-12-31 03591714 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP