Acorah Software Products - Accounts Production 15.0.600 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 SC673622 Mr Ross Stevenson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC673622 2022-09-30 SC673622 2023-09-30 SC673622 2022-10-01 2023-09-30 SC673622 frs-core:CurrentFinancialInstruments 2023-09-30 SC673622 frs-core:FurnitureFittings 2023-09-30 SC673622 frs-core:FurnitureFittings 2022-10-01 2023-09-30 SC673622 frs-core:FurnitureFittings 2022-09-30 SC673622 frs-core:PlantMachinery 2023-09-30 SC673622 frs-core:PlantMachinery 2022-10-01 2023-09-30 SC673622 frs-core:PlantMachinery 2022-09-30 SC673622 frs-core:ShareCapital 2023-09-30 SC673622 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 SC673622 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 SC673622 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 SC673622 frs-bus:SmallEntities 2022-10-01 2023-09-30 SC673622 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 SC673622 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 SC673622 frs-bus:Director1 2022-10-01 2023-09-30 SC673622 frs-countries:Scotland 2022-10-01 2023-09-30 SC673622 2021-09-30 SC673622 2022-09-30 SC673622 2021-10-01 2022-09-30 SC673622 frs-core:CurrentFinancialInstruments 2022-09-30 SC673622 frs-core:ShareCapital 2022-09-30 SC673622 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: SC673622
Rps (Pubs) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Donn Sheldon
21 Forbes Place
Paisley
PA1 1UT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC673622
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,731 29,609
26,731 29,609
CURRENT ASSETS
Stocks 5 31,324 18,562
Debtors 6 86,041 50,214
Cash at bank and in hand 331 5,596
117,696 74,372
Creditors: Amounts Falling Due Within One Year 7 (141,841 ) (88,271 )
NET CURRENT ASSETS (LIABILITIES) (24,145 ) (13,899 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,586 15,710
NET ASSETS 2,586 15,710
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 2,584 15,708
SHAREHOLDERS' FUNDS 2,586 15,710
Page 1
Page 2
For the year ending 30 September 2023 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
Mr Ross Stevenson
Director
04/06/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rps (Pubs) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC673622 . The registered office is 48 Eglinton Street, Beith, KA15 1AQ.
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
Fixtures & Fittings 25% reducing balance
2.4. 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: 17 (2022: 16)
17 16
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2022 28,221 8,000 36,221
Additions 2,281 1,941 4,222
As at 30 September 2023 30,502 9,941 40,443
Depreciation
As at 1 October 2022 4,612 2,000 6,612
Provided during the period 4,938 2,162 7,100
As at 30 September 2023 9,550 4,162 13,712
...CONTINUED
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Net Book Value
As at 30 September 2023 20,952 5,779 26,731
As at 1 October 2022 23,609 6,000 29,609
5. Stocks
2023 2022
£ £
Materials 31,324 18,562
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 86,000 50,000
Other debtors 14 214
Other taxes and social security 27 -
86,041 50,214
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,751 4,841
Bank loans and overdrafts 29,418 17,714
VAT 20,355 6,285
Other creditors 42 1,588
Accruals and deferred income 2,877 3,516
Director's loan account 86,398 54,327
141,841 88,271
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4