Registration number: 04833848

Riverbeck Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Riverbeck Limited

(Registration number: 04833848)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	6	7,651	10,862
Current assets
Debtors	7	117,909	236,422
Cash at bank and in hand		34,651	42,214
		152,560	278,636
Creditors: Amounts falling due within one year	8	(157,433)	(285,208)
Net current liabilities		(4,873)	(6,572)
Net assets		2,778	4,290
Capital and reserves
Called up share capital		12	12
Capital redemption reserve		6	6
Retained earnings		2,760	4,272
Shareholders' funds		2,778	4,290

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 September 2026 and signed on its behalf by:
 

......................................... G R Leach Company secretary and director

Riverbeck Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
 Newbury
Berkshire
RG14 1QL

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of design services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are recorded at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the closing rates at the balance sheet date. All exchange differences are included in the profit and loss account.

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Riverbeck Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Taxation

	2025		2024
	£		£
Corporation tax	8,201		34,438
Deferred tax	-		-
	8,201		34,438

4	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Riverbeck Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	2,715	3,287

6	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 January 2025	42,780	42,780
Disposals	(1,188)	(1,188)
At 31 December 2025	41,592	41,592
Depreciation
At 1 January 2025	31,918	31,918
Charge for the year	2,715	2,715
Eliminated on disposal	(692)	(692)
At 31 December 2025	33,941	33,941
Carrying amount
At 31 December 2025	7,651	7,651
At 31 December 2024	10,862	10,862

7

Debtors

Current	2025 £	2024 £
Trade debtors	114,292	229,773
Other debtors	3,617	6,649
	117,909	236,422

Riverbeck Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	3,069	6,943
Taxation and social security	53,005	41,021
Other creditors	101,359	237,244
	157,433	285,208