RIVERSTONE CREDIT OPPORTUNITIES INCOME PLC

• ⚠

  Material uncertainty over going concern

  Whilst the Directors are satisfied that the Company has adequate resources to continue in operation throughout the Wind-Down period and will be able to meet all of its liabilities as they fall due, given the Company is now in Managed Wind-Down, the Directors considered it to be appropriate to adopt the basis other than going concern in preparing the financial statements.

Figures converted to GBP from USD at 0.748 per USD (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  -26.4%

  £4,222,920 → £3,106,078

• Cash

  +0.6%

  £245,197 → £246,692

• Net assets

  -30%

  £46,762,353 → £32,752,486

• Employees

  —

  Not reported

• Operating profit

  +102.2%

  -£3,553,861 → £79,240

• Profit before tax

  +102.4%

  -£3,541,153 → £85,221

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. RIVERSTONE CREDIT OPPORTUNITIES INCOME PLC 2019-05-01 → present
2. GRAPHENE CREDIT OPPORTUNITIES INCOME PLC 2019-03-11 → 2019-05-01

Accounting basis

UK-adopted International Accounting Standards

Reporting scope

Standalone (parent only)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“Whilst the Directors are satisfied that the Company has adequate resources to continue in operation throughout the Wind-Down period and will be able to meet all of its liabilities as they fall due, given the Company is now in Managed Wind-Down, the Directors considered it to be appropriate to adopt the basis other than going concern in preparing the financial statements.”

Group structure

1. RIVERSTONE CREDIT OPPORTUNITIES INCOME PLC · parent
   1. Riverstone International Credit Corp. 100% · USA
   2. Riverstone International Credit L.P. 100% · USA
   3. Riverstone International Credit - Direct L.P. 100% · USA

Significant events

• “At a General Meeting held on 22 May 2024, Riverstone Credit Opportunities Income Plc ("RCOI" or the "Company") adopted a revised Investment Objective in order to facilitate a Managed Wind-Down of the Company.”
• “Post period end, on 7 January 2026, Caliber's senior secured first lien loan was repaid resulting in cash proceeds to the Company of $0.9 million.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

20

last 12 months

Capital events

2

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.