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REGISTERED NUMBER: 04593760 (England and Wales)















Financial Statements for the Year Ended 30 September 2024

for

Realmac Software Limited

Realmac Software Limited (Registered number: 04593760)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Realmac Software Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: D P Counsell
Mrs L E Counsell





SECRETARY: Mrs L E Counsell





REGISTERED OFFICE:
Bank House
Southwick Square
Brighton
East Sussex
BN42 4FN





REGISTERED NUMBER: 04593760 (England and Wales)





ACCOUNTANTS: Style and Silver
Bank House
Southwick Square
Southwick
West Sussex
BN42 4FN

Realmac Software Limited (Registered number: 04593760)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 58,229 26,268

CURRENT ASSETS
Debtors 5 65,918 47,792
Cash at bank 43,139 61,498
109,057 109,290
CREDITORS
Amounts falling due within one year 6 40,401 20,878
NET CURRENT ASSETS 68,656 88,412
TOTAL ASSETS LESS CURRENT
LIABILITIES

126,885

114,680

CREDITORS
Amounts falling due after more than one
year

7

28,277

-
NET ASSETS 98,608 114,680

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 98,606 114,678
SHAREHOLDERS' FUNDS 98,608 114,680

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Realmac Software Limited (Registered number: 04593760)

Balance Sheet - continued
30 September 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2025 and were signed on its behalf by:





D P Counsell - Director


Realmac Software Limited (Registered number: 04593760)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Realmac Software Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost and 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Realmac Software Limited (Registered number: 04593760)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Employee benefit trusts
The Company has created a trust whose beneficiaries will include employees of the Company and their dependents. Assets held under this trust will be controlled by trustees who will be acting independently and entirely at their own authority.

Where the Company retains future economic benefit from, and has de facto control of, the assets and liabilities of the trust they are accounted for as assets and liabilities of the Company until the earlier of the date that an allocation of trust funds to employees in respect of past services is declared and the date that assets of the trust vest in identified individuals.

Where assets are held in a trust and have been assessed by the Company as a result of services provided by employees in the past to the Company and it can obtain no future economic benefit from these assets, they will be allocated to the Company's profit and loss account for the year to which they have arisen irrespective of whether they are physically held within the trust at that stage.

Research and development costs
Research and Development costs are identified in detail by product and a tax credit is claimed as part of the Corporation Tax Computation. It has been determined that none of these costs qualify as deferred development costs so are written off to the profit and loss account as incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Realmac Software Limited (Registered number: 04593760)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 242,213
Additions 64,556
At 30 September 2024 306,769
DEPRECIATION
At 1 October 2023 215,945
Charge for year 32,595
At 30 September 2024 248,540
NET BOOK VALUE
At 30 September 2024 58,229
At 30 September 2023 26,268

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
Additions 39,168
At 30 September 2024 39,168
DEPRECIATION
Charge for year 13,055
At 30 September 2024 13,055
NET BOOK VALUE
At 30 September 2024 26,113

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 18,999 10,691
Amounts owed by group undertakings 12,117 11,858
Other debtors 34,802 25,243
65,918 47,792

Realmac Software Limited (Registered number: 04593760)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 4,753 -
Trade creditors - 9,597
Taxation and social security 20,146 -
Other creditors 15,502 11,281
40,401 20,878

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.9.24 30.9.23
£    £   
Hire purchase contracts 28,277 -