Acorah Software Products - Accounts Production 16.5.460 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC743246 P A Rudd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC743246 2024-09-30 SC743246 2025-09-30 SC743246 2024-10-01 2025-09-30 SC743246 frs-core:CurrentFinancialInstruments 2025-09-30 SC743246 frs-core:ComputerEquipment 2025-09-30 SC743246 frs-core:ComputerEquipment 2024-10-01 2025-09-30 SC743246 frs-core:ComputerEquipment 2024-09-30 SC743246 frs-core:ShareCapital 2025-09-30 SC743246 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC743246 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC743246 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC743246 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC743246 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC743246 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC743246 frs-bus:Director1 2024-10-01 2025-09-30 SC743246 frs-countries:Scotland 2024-10-01 2025-09-30 SC743246 2023-09-30 SC743246 2024-09-30 SC743246 2023-10-01 2024-09-30 SC743246 frs-core:CurrentFinancialInstruments 2024-09-30 SC743246 frs-core:ShareCapital 2024-09-30 SC743246 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC743246
P Rudd Consulting Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Infinity Partnership
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC743246
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,000 212
1,000 212
CURRENT ASSETS
Debtors 5 38,490 57,779
Cash at bank and in hand 852 9,800
39,342 67,579
Creditors: Amounts Falling Due Within One Year 6 (19,426 ) (26,703 )
NET CURRENT ASSETS (LIABILITIES) 19,916 40,876
TOTAL ASSETS LESS CURRENT LIABILITIES 20,916 41,088
NET ASSETS 20,916 41,088
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 20,914 41,086
SHAREHOLDERS' FUNDS 20,916 41,088
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
P A Rudd
Director
10th October 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
P Rudd Consulting Limited is a private company, limited by shares, incorporated in Scotland, registered number SC743246 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Computer Equipment 33% on cost
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was 2 (2024: 1)
2 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 October 2024 635
Additions 1,500
As at 30 September 2025 2,135
...CONTINUED
Page 2
Page 3
Depreciation
As at 1 October 2024 423
Provided during the period 712
As at 30 September 2025 1,135
Net Book Value
As at 30 September 2025 1,000
As at 1 October 2024 212
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 38,490 57,779
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1
Other creditors 4,191 2,063
Taxation and social security 15,235 24,639
19,426 26,703
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 3