Riverdale Hall Hotel Ltd

Contents

Company Information	1
Balance Sheet	2
Statement of Changes in Equity	3
Notes to the Unaudited Financial Statements	4 to 10

Riverdale Hall Hotel Ltd

Company Information

Directors

S Irving I P B Wilkinson S M Naylor A D Johnston

Registered office

Riverdale Hall Hotel Bellingham Hexham Northumberland England NE48 2JT

Riverdale Hall Hotel Ltd

(Registration number: 03746017)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	6	148,650	165,900
Current assets
Stocks	7	22,500	20,000
Debtors	8	65,624	85,785
Cash at bank and in hand		13,000	7,685
		101,124	113,470
Creditors: Amounts falling due within one year	9	(164,290)	(168,568)
Net current liabilities		(63,166)	(55,098)
Total assets less current liabilities		85,484	110,802
Creditors: Amounts falling due after more than one year	9	(37,902)	(67,474)
Provisions for liabilities		(10,940)	(6,967)
Net assets		36,642	36,361
Capital and reserves
Called up share capital		400	400
Retained earnings		36,242	35,961
Shareholders' funds		36,642	36,361

For the financial year ending 31 January 2026 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 12 October 2026 and signed on its behalf by:
 

......................................... S Irving Director

Riverdale Hall Hotel Ltd

Statement of Changes in Equity for the year ended 31 January 2026

	Share capital £	Retained earnings £	Total £
At 1 February 2025	400	35,961	36,361
Profit for the year	-	48,281	48,281
Dividends	-	(48,000)	(48,000)
At 31 January 2026	400	36,242	36,642

	Share capital £	Retained earnings £	Total £
At 1 February 2024	400	91,156	91,556
Loss for the year	-	(14,695)	(14,695)
Dividends	-	(40,500)	(40,500)
At 31 January 2025	400	35,961	36,361

Riverdale Hall Hotel Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

1	General information

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

The address of its registered office is:
Riverdale Hall Hotel
Bellingham
Hexham
Northumberland
NE48 2JT
England

These financial statements were authorised for issue by the Board on 12 October 2026.

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

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 sale of goods and provision of 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 turnover 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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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.

Riverdale Hall Hotel Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

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.

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:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Freehold Property	10% reducing balance basis
Plant & machinery	15% 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.

Trade debtors

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

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Riverdale Hall Hotel Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 43 (2025 - 32).

4

Taxation

Tax charged/(credited) in the profit and loss account

Riverdale Hall Hotel Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

	2026 £	2025 £
Current taxation
UK corporation tax	14,676	-

Riverdale Hall Hotel Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

5	Profit/loss before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	22,482	25,138

6	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2025	255,504	482,862	738,366
Additions	-	5,232	5,232
At 31 January 2026	255,504	488,094	743,598
Depreciation
At 1 February 2025	207,358	365,108	572,466
Charge for the year	4,815	17,667	22,482
At 31 January 2026	212,173	382,775	594,948
Carrying amount
At 31 January 2026	43,331	105,319	148,650
At 31 January 2025	48,146	117,754	165,900

7

Stocks

	2026 £	2025 £
Other inventories	22,500	20,000

8

Debtors

Current	Note	2026 £	2025 £
Amounts owed by related parties	12	59,162	81,629
Prepayments		2,120	1,960
Other debtors		4,342	2,196
		65,624	85,785

Riverdale Hall Hotel Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

9

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	11	23,756	18,111
Trade creditors		26,864	25,690
Taxation and social security		111,957	126,181
Other creditors		1,713	(1,414)
		164,290	168,568

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	11	37,902	67,474

10	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary Shares of £1 each	400	400	400	400

11	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	4,878	15,262
Other borrowings	33,024	52,212
	37,902	67,474

Current loans and borrowings

	2026 £	2025 £
Bank overdrafts	23,756	18,111

Riverdale Hall Hotel Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

12	Related party transactions

2026	At 1 February 2025 £	Advances to director £	Repayments by director £	At 31 January 2026 £
	(1,633)	52,855	(48,000)	3,222

2025	At 1 February 2024 £	Advances to director £	Repayments by director £	At 31 January 2025 £
	(4,647)	43,514	(40,500)	(1,633)

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	50,280	50,280
Contributions paid to money purchase schemes	760	760
	51,040	51,040