REGISTERED NUMBER: 13711930 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Riever Transport Limited

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

to

4

Notes to the financial statements

5

to

7

Director:

T Baxter

Registered office:

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

Business address:

April Cottage

7 Surfleet Road

Surfleet

Lincolnshire

PE11 4AG

Registered number:

13711930 (England and Wales)

Accountants:

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Riever Transport Limited for the year ended 31 March 2026 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Riever Transport Limited in accordance with the terms of our engagement letter dated 29 October 2021. Our work has been undertaken solely to prepare for your approval the financial statements of Riever Transport Limited and state those matters that we have agreed to state to the director of Riever Transport Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Riever Transport Limited and its director for our work or for this report.

It is your duty to ensure that Riever Transport Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Riever Transport Limited. You consider that Riever Transport Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Riever Transport Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

19 August 2026

Fixed assets

Tangible assets

5

319

530

Current assets

Debtors

6

42,984

43,684

Cash at bank

17,279

11,366

60,263

55,050

Creditors

Amounts falling due within one year

7

25,058

21,644

Net current assets

35,205

33,406

Total assets less current liabilities

35,524

33,936

Creditors

Amounts falling due after more than one year

8

(12,299

)

(15,667

)

Provisions for liabilities

(80

)

(133

)

Net assets

23,145

18,136

Capital and reserves

Called up share capital

10

100

100

Retained earnings

23,045

18,036

Shareholders' funds

23,145

18,136

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 August 2026 and were signed by:

T Baxter - Director

1.	Statutory information

Riever Transport 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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.

Fixtures, fittings and equipment

-

20% on a straight line basis

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

4.	Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

5.	Tangible fixed assets

Fixtures,

fittings

and

equipment

£

Cost

At 1 April 2025

and 31 March 2026

1,052

Depreciation

At 1 April 2025

522

Charge for year

211

At 31 March 2026

733

Net book value

At 31 March 2026

319

At 31 March 2025

530

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

31,064

34,741

Other debtors

-

100

Directors' loan accounts

11,920

8,843

42,984

43,684

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

4,000

4,000

Trade creditors

9,418

6,490

Corporation tax

3,803

1,440

Social security and other taxes

146

785

VAT

1,946

3,524

Other creditors

245

5

Accruals and deferred income

5,500

5,400

25,058

21,644

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

12,299

15,667

9.	Secured debts

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

16,299

19,667

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

11.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

T Baxter

Balance outstanding at start of year

8,843

1,190

Amounts advanced

3,127

9,191

Amounts repaid

(50

)

(1,538

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

11,920

8,843