Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 SC593865 Mr Ewan Fowler Mrs Lisa Fowler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC593865 2023-04-30 SC593865 2024-04-30 SC593865 2023-05-01 2024-04-30 SC593865 frs-core:CurrentFinancialInstruments 2024-04-30 SC593865 frs-core:Non-currentFinancialInstruments 2024-04-30 SC593865 frs-core:MotorVehicles 2024-04-30 SC593865 frs-core:MotorVehicles 2023-05-01 2024-04-30 SC593865 frs-core:MotorVehicles 2023-04-30 SC593865 frs-core:PlantMachinery 2024-04-30 SC593865 frs-core:PlantMachinery 2023-05-01 2024-04-30 SC593865 frs-core:PlantMachinery 2023-04-30 SC593865 frs-core:ShareCapital 2024-04-30 SC593865 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC593865 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC593865 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 SC593865 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC593865 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC593865 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC593865 frs-bus:Director1 2023-05-01 2024-04-30 SC593865 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 SC593865 frs-core:Non-currentFinancialInstruments 1 2024-04-30 SC593865 frs-countries:Scotland 2023-05-01 2024-04-30 SC593865 2022-04-30 SC593865 2023-04-30 SC593865 2022-05-01 2023-04-30 SC593865 frs-core:CurrentFinancialInstruments 2023-04-30 SC593865 frs-core:Non-currentFinancialInstruments 2023-04-30 SC593865 frs-core:ShareCapital 2023-04-30 SC593865 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 SC593865 frs-core:Non-currentFinancialInstruments 1 2023-04-30
Registered number: SC593865
Rock Electrical And Sign Services Ltd
Financial Statements
For The Year Ended 30 April 2024
Donoghue & Co. Ltd
19a Wellside Place
Falkirk
FK1 5RL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC593865
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,534 11,345
8,534 11,345
CURRENT ASSETS
Debtors 5 6,018 8,955
Cash at bank and in hand 4,785 12,219
10,803 21,174
Creditors: Amounts Falling Due Within One Year 6 (6,618 ) (16,704 )
NET CURRENT ASSETS (LIABILITIES) 4,185 4,470
TOTAL ASSETS LESS CURRENT LIABILITIES 12,719 15,815
Creditors: Amounts Falling Due After More Than One Year 7 (9,198 ) (13,137 )
NET ASSETS 3,521 2,678
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 3,520 2,677
SHAREHOLDERS' FUNDS 3,521 2,678
Page 1
Page 2
For the year ending 30 April 2024 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 Ewan Fowler
Director
28th January 2025
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
Rock Electrical And Sign Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC593865 . The registered office is 34 Aitchison Place, Falkirk, FK1 5AY.
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 20% Reducing balance
Motor Vehicles 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2023 1,557 19,262 20,819
As at 30 April 2024 1,557 19,262 20,819
Depreciation
As at 1 May 2023 1,047 8,427 9,474
Provided during the period 102 2,709 2,811
As at 30 April 2024 1,149 11,136 12,285
Net Book Value
As at 30 April 2024 408 8,126 8,534
As at 1 May 2023 510 10,835 11,345
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,018 8,955
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other taxes and social security 821 2,765
VAT 4,543 5,750
Director's loan account 1,254 8,189
6,618 16,704
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors (1) 9,198 13,137
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 1,000 2,000
Page 4