RINNES CONSULTANCY LTD

Company Registration Number:
SC335563 (Scotland)

Unaudited abridged accounts for the year ended 30 April 2025

Period of accounts

Start date: 01 May 2024

End date: 30 April 2025

RINNES CONSULTANCY LTD

Contents of the Financial Statements

for the Period Ended 30 April 2025

Balance sheet
Notes

RINNES CONSULTANCY LTD

Balance sheet

As at 30 April 2025


Notes

2025

2024


£

£
Fixed assets
Tangible assets: 3 453 518
Total fixed assets: 453 518
Current assets
Debtors: 4 215,676 314,680
Cash at bank and in hand: 85,589 34,184
Total current assets: 301,265 348,864
Creditors: amounts falling due within one year: 5 (81,667) (96,033)
Net current assets (liabilities): 219,598 252,831
Total assets less current liabilities: 220,051 253,349
Provision for liabilities: (86) (98)
Total net assets (liabilities): 219,965 253,251
Capital and reserves
Called up share capital: 394 394
Share premium account: 17,115 17,115
Profit and loss account: 202,456 235,742
Shareholders funds: 219,965 253,251

The notes form part of these financial statements

RINNES CONSULTANCY LTD

Balance sheet statements

For the year ending 30 April 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 23 July 2025
and signed on behalf of the board by:

Name: M Rankine
Status: Director

The notes form part of these financial statements

RINNES CONSULTANCY LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents the value of sales to customers, net of discounts, allowances and other payments to customers and excludes VAT. Sales of services are recognised when the company has provided the service to the customer and collectability of the related receivable is reasonably assured.

Tangible fixed assets and depreciation policy

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives as follows: Fixtures and Fittings - 20% straight line basis Hardware and software - 33% straight line basis

Other accounting policies

Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Deferred tax liabilities are not discounted. Pension The company has a defined contribution pension scheme providing benefits additional to those provided by the State. The pension costs charged in the profit and loss account represent contributions payable by the company in respect of that year.

RINNES CONSULTANCY LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

2. Employees

2025 2024
Average number of employees during the period 2 2

RINNES CONSULTANCY LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

3. Tangible Assets

Total
Cost £
At 01 May 2024 1,550
Additions 680
Disposals (775)
At 30 April 2025 1,455
Depreciation
At 01 May 2024 1,032
Charge for year 486
On disposals (516)
At 30 April 2025 1,002
Net book value
At 30 April 2025 453
At 30 April 2024 518

RINNES CONSULTANCY LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 119,019 216,628

RINNES CONSULTANCY LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

5. Creditors: amounts falling due within one year note

Creditors at 31 January 2025 comprise Corporation tax £1,846, Other taxation and social security £3,424 and Other creditors of £76,397. Creditors at 31 January 2024 comprise Corporation tax £2,654, Other taxation and social security £4,865 and Other creditors of £88,514.

RINNES CONSULTANCY LTD

Notes to the Financial Statements

for the Period Ended 30 April 2025

6. Related party transactions

Name of the related party: M Rankine
Relationship:
Director
Description of the Transaction: At 30 April 2024 the company owed M Rankine, one of the directors £74,024; during the year the company repaid £1,833 to M Rankine. At the year end the company owed M Rankine £72,191. The company declared and paid £21,800 of dividends to M Rankine during the year.
£
Balance at 01 May 2024 74,024
Balance at 30 April 2025 72,191
Name of the related party: L Rankine
Relationship:
Director
Description of the Transaction: During the year the company declared and paid dividends totalling £28,800 to L Rankine, one of the directors.
£
Balance at 01 May 2024 0
Balance at 30 April 2025 0