Riviera Schooldays Ltd - Filleted accounts

Registered number

13993109

Riviera Schooldays Ltd

Filleted Accounts

31 March 2026

Riviera Schooldays Ltd
Registered number:		13993109
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		36,149			36,149
Tangible assets	4		13,822			16,224
			49,971			52,373

Current assets
Stocks		85,160			84,722
Debtors	5	3,658			4,136
Cash at bank and in hand		15,615			16,012
		104,433			104,870

Creditors: amounts falling due within one year	6	(165,579)			(164,562)

Net current liabilities			(61,146)			(59,692)

Total assets less current liabilities			(11,175)			(7,319)

Creditors: amounts falling due after more than one year	7		-			(1,837)



Net liabilities			(11,175)			(9,156)

Capital and reserves
Called up share capital			2			2
Profit and loss account			(11,177)			(9,158)

Shareholders' funds			(11,175)			(9,156)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr N Hart
Director
Approved by the board on 27 August 2026

Riviera Schooldays Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles	25% reducing balance
	Fixtures, fittings, tools and equipment	15% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			6		6


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2025					36,149
	At 31 March 2026					36,149

	Amortisation
	At 31 March 2026					-

	Net book value
	At 31 March 2026					36,149
	At 31 March 2025					36,149




4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	22,292		2,107		24,399
	Additions	142		-		142
	At 31 March 2026	22,434		2,107		24,541

	Depreciation
	At 1 April 2025	6,957		1,218		8,175
	Charge for the year	2,322		222		2,544
	At 31 March 2026	9,279		1,440		10,719

	Net book value
	At 31 March 2026	13,155		667		13,822
	At 31 March 2025	15,335		889		16,224


5	Debtors			2026		2025
£					£

	Trade debtors			12		1,362
	Other debtors			3,646		2,774
				3,658		4,136


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			1,837		3,150
	Trade creditors			11,296		8,951
	Other creditors			152,446		152,461
				165,579		164,562


7	Creditors: amounts falling due after one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			-		1,837


8	Other information

	Riviera Schooldays Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	The Old Bank Chambers
	223 Union Street
	Brunswick Square
	Torquay
	TQ1 4UT