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Company Registration No. SC227200 (Scotland)
Ritchie & Goodwin Limited Unaudited accounts for the year ended 31 March 2025
Ritchie & Goodwin Limited Unaudited accounts Contents
Page
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Ritchie & Goodwin Limited Company Information for the year ended 31 March 2025
Directors
William Dennis Walden Alvaro De Melo
Secretary
William Dennis Walden
Company Number
SC227200 (Scotland)
Registered Office
98 Ravenscroft Street Edinburgh EH17 8QP Scotland
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Ritchie & Goodwin Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
20,807 
14,526 
Current assets
Inventories
25,800 
25,800 
Debtors
54,524 
78,371 
Cash at bank and in hand
14,221 
30,468 
94,545 
134,639 
Creditors: amounts falling due within one year
(29,339)
(32,946)
Net current assets
65,206 
101,693 
Total assets less current liabilities
86,013 
116,219 
Creditors: amounts falling due after more than one year
(11,600)
- 
Net assets
74,413 
116,219 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
74,313 
116,119 
Shareholders' funds
74,413 
116,219 
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 September 2025 and were signed on its behalf by
William Dennis Walden Director Company Registration No. SC227200
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Ritchie & Goodwin Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Ritchie & Goodwin Limited is a private company, limited by shares, registered in Scotland, registration number SC227200. The registered office is 98 Ravenscroft Street, Edinburgh, EH17 8QP, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Plant & machinery
Straight Line 4 years
Motor vehicles
Reducing Balance 25%
Computer equipment
Straight Line 4 years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill, being the amount paid in connection with the acquisition of a business in 2002, has been amortised evenly over its estimated useful life of 10 years.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
150,000 
At 31 March 2025
150,000 
Amortisation
At 1 April 2024
150,000 
At 31 March 2025
150,000 
Net book value
At 31 March 2025
- 
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Ritchie & Goodwin Limited Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
22,547 
46,522 
6,253 
75,322 
Additions
- 
14,000 
- 
14,000 
Disposals
- 
(5,220)
- 
(5,220)
At 31 March 2025
22,547 
55,302 
6,253 
84,102 
Depreciation
At 1 April 2024
22,460 
32,081 
6,255 
60,796 
Charge for the year
87 
2,412 
- 
2,499 
At 31 March 2025
22,547 
34,493 
6,255 
63,295 
Net book value
At 31 March 2025
- 
20,809 
(2)
20,807 
At 31 March 2024
87 
14,441 
(2)
14,526 
6
Inventories
2025 
2024 
£ 
£ 
Raw materials
800 
800 
Work in progress
25,000 
25,000 
25,800 
25,800 
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
54,324 
73,171 
Other debtors
200 
5,200 
54,524 
78,371 
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
(3,327)
1,658 
Trade creditors
12,532 
17,911 
Taxes and social security
13,014 
12,908 
Other creditors
6,115 
- 
Loans from directors
102 
103 
Accruals
903 
366 
29,339 
32,946 
9
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
11,600 
- 
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Ritchie & Goodwin Limited Notes to the Accounts for the year ended 31 March 2025
10
Transactions with related parties
LLM Solutions Ltd During the year, the company was charged £NIL (2024: NIL) in respect of rent due to LLM Solutions Ltd, a company controlled by the directors. Included in 'Other creditors' is an amount of £11,600 (2024: £5,000 due from) due to LLM Solutions Ltd to the company. The loan is interest free and has no fixed terms for repayment M Beatson Director Included in 'Other creditors' is an amount of £103 (2024: £103) due to the director, W Beatson, from the company. The loan is interest free and has no fixed terms for repayment
11
Average number of employees
During the year the average number of employees was 10 (2024: 9).
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