River ODP Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13890806

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		37,402		47,638

			37,402		47,638
CURRENT ASSETS
Stocks	5	34,678		35,462
Debtors	6	40,312		22,586
Cash at bank and in hand		2,637		1,164

		77,627		59,212
Creditors: Amounts Falling Due Within One Year	7	(116,682 )		(114,351 )

NET CURRENT ASSETS (LIABILITIES)			(39,055 )		(55,139 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,653 )		(7,501 )

Creditors: Amounts Falling Due After More Than One Year	8		(12,452 )		(13,753 )

NET LIABILITIES			(14,105 )		(21,254 )

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			(14,106 )		(21,255 )

SHAREHOLDERS' FUNDS			(14,105)		(21,254)

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River ODP Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 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

Mr Oscar Phillips

Director

8 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

River ODP Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13890806 . The registered office is Henge Barn Pury Hill Business Park, Alderton Road, Towcester, Northamptonshire, NN12 7LS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

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River ODP Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 March 2025	66,299	1,454	67,753
Additions	-	1,766	1,766

As at 28 February 2026	66,299	3,220	69,519

Depreciation
As at 1 March 2025	19,804	311	20,115
Provided during the period	11,624	378	12,002

As at 28 February 2026	31,428	689	32,117

Net Book Value
As at 28 February 2026	34,871	2,531	37,402

As at 1 March 2025	46,495	1,143	47,638

5. Stocks

	2026	2025
	£	£
Work in progress	34,678	35,462

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	37,921	21,809
Amounts owed by group undertakings	327	777
Other debtors	2,064	-

	40,312	22,586

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	2,843	4,384
Trade creditors	10,085	10,108
Other creditors	86,734	83,035
Taxation and social security	17,020	16,824

	116,682	114,351

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	12,452	13,753

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River ODP Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	2,843	4,384
Later than one year and not later than five years	12,452	13,753

	15,295	18,137

	15,295	18,137

10. Share Capital

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

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