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Registered number: 08792887 RIVINGTON DEVELOPMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
RIVINGTON DEVELOPMENTS LIMITED REGISTERED NUMBER: 08792887 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,019 |  | 10,429 |
Cash at bank and in hand | 6 | 14,326 |  | 233,664 |
|  | 15,345 |  | 244,093 |
Creditors: amounts falling due within one year | 7 | (3,574) |  | (21,098) |
Net current assets |  |  | 11,771 |  | 222,995
Total assets less current liabilities |  |  | 11,771 |  | 222,995
Creditors: amounts falling due after more than one year | 8 |  | - |  | (252,466)
Net assets/(liabilities) |  |  | 11,771 |  | (29,471)
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | 11,671 |  | (29,571)
|  |  | 11,771 |  | (29,471)
Page 1
RIVINGTON DEVELOPMENTS LIMITED REGISTERED NUMBER: 08792887 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Viscount Mackintosh of Halifax
Director
Date: 18 August 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
RIVINGTON DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Rivington Developments Ltd, 08792887, is a private company, limited by shares, registered in England and Wales, with its registered office and principal place of business at Floor 8, 71 Queen Victoria Street, London, EC4V 4AY. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The directors intend to apply for the Company to be struck off the register at Companies House under section 1003 of the Companies Act 2006, following the settlement of all outstanding liabilities and the realisation of its assets. As a result, the financial statements have not been prepared on a going concern basis. The directors have considered the effect of this departure from the going concern basis and are satisfied that it has not had a material impact on the carrying values of the Company’s assets and liabilities as stated in these financial statements Page 3
RIVINGTON DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.6 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence. Page 4
RIVINGTON DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Property improvements | - | on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2025 - £NIL).
| The average monthly number of employees, including directors, during the year was 0 (2025 - 0).
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RIVINGTON DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Freehold property
|  | £
| At 1 April 2025 | 50,846
| Disposals | (50,846)
| At 31 March 2026 | -
| At 1 April 2025 | 50,846
| Disposals | (50,846)
| At 31 March 2026 | -
| Net book value |
| At 31 March 2026 | -
| At 31 March 2025 | -
Page 6
RIVINGTON DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 1,019 | 9,432
| Prepayments and accrued income | - | 997
|  | 1,019 | 10,429
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 14,326 | 233,664
|  | 14,326 | 233,664
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other loans | - | 11,801
| Trade creditors | 3,449 | 1,884
| Corporation tax | - | 1,305
| Accruals and deferred income | 125 | 6,108
|  | 3,574 | 21,098
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other loans | - | 252,466
|  | - | 252,466
Page 7
RIVINGTON DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans | - | 11,801
|  | - | 11,801
| Amounts falling due after more than 5 years |  |
| Other loans | - | 252,466
|  | - | 252,466
|  | - | 264,267
10. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2025 - 100) Ordinary shares of £1.00 each | 100 | 100
11. | Related party transactions
| During the year ended 31 March 2026 a loan account was operated between the company and a connected company. The company repaid the loan in full in the year. (2025: owed £264,267). Interest has been charged in the period of £913 (2025: £22,443).
12. | Post balance sheet events
Subsequent to the balance sheet date, the board of directors approved a resolution to dissolve the Company. The dissolution is expected to be completed in the following financial year.
13. | Controlling party
The shares in the company are owned by Wood Street Trustees Limited, Rivington Trustees Limited, Portlever Limited and Sunlever Limited. The share capital of each of Wood Street Trustees Limited, Rivington Trustees Limited, Portlever Limited and Sunlever Limited is legally and beneficially owned (100%) by Sunlight Trustees Limited. The ultimate beneficial owner of Sunlight Trustees Limited is Wedlake Bell LLP. Page 8
RIVINGTON DEVELOPMENTS LIMITED
Page 9