Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 SC735791 Mrs Jennifer Campbell Mr Alan Campbell true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC735791 2024-06-30 SC735791 2025-06-30 SC735791 2024-07-01 2025-06-30 SC735791 frs-core:CurrentFinancialInstruments 2025-06-30 SC735791 frs-core:ShareCapital 2025-06-30 SC735791 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 SC735791 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC735791 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 SC735791 frs-bus:SmallEntities 2024-07-01 2025-06-30 SC735791 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC735791 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC735791 1 2024-07-01 2025-06-30 SC735791 frs-core:CostValuation 2024-06-30 SC735791 frs-core:CostValuation 2025-06-30 SC735791 frs-core:ProvisionsForImpairmentInvestments 2024-06-30 SC735791 frs-core:ProvisionsForImpairmentInvestments 2025-06-30 SC735791 frs-bus:Director1 2024-07-01 2025-06-30 SC735791 frs-bus:Director2 2024-07-01 2025-06-30 SC735791 frs-countries:Scotland 2024-07-01 2025-06-30 SC735791 2023-06-30 SC735791 2024-06-30 SC735791 2023-07-01 2024-06-30 SC735791 frs-core:CurrentFinancialInstruments 2024-06-30 SC735791 frs-core:ShareCapital 2024-06-30 SC735791 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: SC735791
ROINCA Limited
Financial Statements
For The Year Ended 30 June 2025
Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC735791
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 100 100
100 100
CURRENT ASSETS
Debtors 5 387,694 316,322
Cash at bank and in hand 4,231 4,903
391,925 321,225
Creditors: Amounts Falling Due Within One Year 6 (21,526 ) (60,842 )
NET CURRENT ASSETS (LIABILITIES) 370,399 260,383
TOTAL ASSETS LESS CURRENT LIABILITIES 370,499 260,483
NET ASSETS 370,499 260,483
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 370,399 260,383
SHAREHOLDERS' FUNDS 370,499 260,483
For the year ending 30 June 2025 the company was entitled to exemption from audit 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.
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
Mrs Jennifer Campbell
Director
Mr Alan Campbell
Director
21st August 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
ROINCA Limited is a private company, limited by shares, incorporated in Scotland, registered number SC735791 . The registered office is 33 Leslie Street, Blairgowrie, Perthshire, PH10 6AW.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investments
Subsidiaries
£
Cost
As at 1 July 2024 100
As at 30 June 2025 100
Provision
As at 1 July 2024 -
As at 30 June 2025 -
Net Book Value
As at 30 June 2025 100
As at 1 July 2024 100
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 387,694 316,322
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 660 600
Directors' loan accounts 20,866 60,242
21,526 60,842
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 2
Page 3
8. Related Party Transactions
Westmill Construction LimitedIntercompany loanIncluded within Other Debtors is a loan from Westmill Construction Limited of £387,694 (2024 - £316,322). Westmill Construction Limited is wholly owned by ROINCA Limited.

Westmill Construction Limited

Intercompany loan

Included within Other Debtors is a loan from Westmill Construction Limited of £387,694 (2024 - £316,322). Westmill Construction Limited is wholly owned by ROINCA Limited.

9. Ultimate Controlling Party
The company's ultimate controlling parties are Mr Alan Campbell and Mrs Jennifer Campbell by virtue of thier joint ownership of 100% of the issued share capital in the company.
Page 3