River Inn (Trading) Limited

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

Registered number: SC795706

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		281		3,936
Tangible Assets	5		374,080		382,519

			374,361		386,455
CURRENT ASSETS
Stocks	6	25,081		25,412
Debtors	7	9,772		8,639
Cash at bank and in hand		135,284		90,489

		170,137		124,540
Creditors: Amounts Falling Due Within One Year	8	(129,169 )		(94,479 )

NET CURRENT ASSETS (LIABILITIES)			40,968		30,061

TOTAL ASSETS LESS CURRENT LIABILITIES			415,329		416,516

Creditors: Amounts Falling Due After More Than One Year	9		(530,689 )		(467,011 )

NET LIABILITIES			(115,360 )		(50,495 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(115,460 )		(50,595 )

SHAREHOLDERS' FUNDS			(115,360)		(50,495)

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River Inn (Trading) Limited

Balance Sheet (continued)

As At 31 December 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

William Campbell

Director

18/09/2026

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

1. General Information

River Inn (Trading) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC795706 . The registered office is River Inn, Houston Road, Crosslee, PA6 7AW.

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. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets relate to website domain costs.

2.4. 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:

Freehold	N/A
Leasehold	48 months
Plant & Machinery	48 months
Motor Vehicles	48 months
Furniture	48 months
Computer Equipment	48 months

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: 31 (2024: 30)

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River Inn (Trading) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Intellectual Property
	£
Cost
As at 1 January 2025	3,936
Disposals	(3,436 )

As at 31 December 2025	500

Amortisation
As at 1 January 2025	-
Provided during the period	219

As at 31 December 2025	219

Net Book Value
As at 31 December 2025	281

As at 1 January 2025	3,936

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Furniture	Total
	£	£	£	£	£
Cost
As at 1 January 2025	343,481	21,009	19,500	50,533	434,523
Additions	75,770	22,802	12,250	10,622	121,444
Disposals	-	(5,300 )	(19,500 )	-	(24,800 )

As at 31 December 2025	419,251	38,511	12,250	61,155	531,167

Depreciation
As at 1 January 2025	41,505	2,831	2,438	5,230	52,004
Provided during the period	89,164	7,012	1,021	10,934	108,131
Disposals	-	(610 )	(2,438 )	-	(3,048 )

As at 31 December 2025	130,669	9,233	1,021	16,164	157,087

Net Book Value
As at 31 December 2025	288,582	29,278	11,229	44,991	374,080

As at 1 January 2025	301,976	18,178	17,062	45,303	382,519

6. Stocks

	2025	2024
	£	£
Stock - Food	12,488	9,474
Stock - Drinks	12,593	13,753
Stock - Shaan	-	2,185

	25,081	25,412

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River Inn (Trading) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,142	72
Other debtors	5,630	8,567

	9,772	8,639

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	34,533	27,761
Bank loans and overdrafts	572	-
Other creditors	44,954	24,267
Taxation and social security	49,110	42,451

	129,169	94,479

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

	2025	2024
	£	£
Other creditors	530,689	467,011

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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