Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC763009 Mr Thomas Raller Mr Fraser Howie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC763009 2024-03-31 SC763009 2025-03-31 SC763009 2024-04-01 2025-03-31 SC763009 frs-core:Non-currentFinancialInstruments 2025-03-31 SC763009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 SC763009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC763009 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 SC763009 frs-core:ShareCapital 2025-03-31 SC763009 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC763009 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC763009 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC763009 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC763009 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC763009 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC763009 frs-bus:Director1 2024-04-01 2025-03-31 SC763009 frs-bus:Director2 2024-04-01 2025-03-31 SC763009 frs-countries:Scotland 2024-04-01 2025-03-31 SC763009 2023-03-31 SC763009 2024-03-31 SC763009 2023-04-01 2024-03-31 SC763009 frs-core:Non-currentFinancialInstruments 2024-03-31 SC763009 frs-core:ShareCapital 2024-03-31 SC763009 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC763009
Raller Howie Partnership Ltd
Financial Statements
For The Year Ended 31 March 2025
Gareth Jones Compliance Ltd
Chartered Certified Accountants
3 Wyvis Drive
Balloch
Inverness
IV2 7HP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC763009
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 126,403 229,653
126,403 229,653
CURRENT ASSETS
Stocks 5 206,359 -
Cash at bank and in hand 345 593
206,704 593
Creditors: Amounts Falling Due Within One Year 6 (104,375 ) (793 )
NET CURRENT ASSETS (LIABILITIES) 102,329 (200 )
TOTAL ASSETS LESS CURRENT LIABILITIES 228,732 229,453
Creditors: Amounts Falling Due After More Than One Year 7 (230,248 ) (230,248 )
NET LIABILITIES (1,516 ) (795 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (1,518 ) (797 )
SHAREHOLDERS' FUNDS (1,516) (795)
Page 1
Page 2
For the year ending 31 March 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
Mr Thomas Raller
Director
Mr Fraser Howie
Director
26/08/2025
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
Raller Howie Partnership Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC763009 . The registered office is The Hollies, Kildary, Invergordon, IV18 0NF.
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. 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:
Freehold No depreciation
2.3. 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: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 April 2024 229,653
Transfers (103,250 )
As at 31 March 2025 126,403
Net Book Value
As at 31 March 2025 126,403
As at 1 April 2024 229,653
5. Stocks
2025 2024
£ £
Stock 2,389 -
Site Development Work In Progress 203,970 -
206,359 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 104,375 793
Page 3
Page 4
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 230,248 230,248
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4