1 February 2024 false No description of principal activity Taxfiler 2024.6 SC441749business:PrivateLimitedCompanyLtd2024-02-012025-01-31 SC4417492024-01-31 SC4417492024-02-012025-01-31 SC441749business:AuditExemptWithAccountantsReport2024-02-012025-01-31 SC441749business:FilletedAccounts2024-02-012025-01-31 SC4417492025-01-31 SC441749business:Director12024-02-012025-01-31 SC441749business:Director22024-02-012025-01-31 SC441749business:Director32024-02-012025-01-31 SC441749business:Director42024-02-012025-01-31 SC441749business:RegisteredOffice2024-02-012025-01-31 SC4417492024-01-31 SC441749core:WithinOneYear2025-01-31 SC441749core:WithinOneYear2024-01-31 SC441749core:AfterOneYear2025-01-31 SC441749core:AfterOneYear2024-01-31 SC441749core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 SC441749core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 SC441749core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC441749core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 SC441749core:PreviouslyStatedAmount2025-01-31 SC441749core:PreviouslyStatedAmount2024-01-31 SC441749business:SmallEntities2024-02-012025-01-31 SC441749countries:Scotland2024-02-012025-01-31 SC441749core:PlantMachinery2024-02-012025-01-31 SC441749core:MotorVehicles2024-02-012025-01-31 SC441749core:Goodwill2024-01-31 SC441749core:Goodwill2025-01-31 SC441749core:PlantMachinery2024-01-31 SC441749core:MotorVehicles2024-01-31 SC441749core:PlantMachinery2025-01-31 SC441749core:MotorVehicles2025-01-31 SC441749business:OrdinaryShareClass12024-02-012025-01-31 SC441749business:OrdinaryShareClass12023-02-012024-01-31 SC4417492023-02-012024-01-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC441749 (Scotland)
RMC Double Glazing (Ayr) Ltd Unaudited accounts for the year ended 31 January 2025
RMC Double Glazing (Ayr) Ltd Unaudited accounts Contents
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RMC Double Glazing (Ayr) Ltd Company Information for the year ended 31 January 2025
Directors
Raymond McCutcheon Victoria McCutcheon Raymond W McCutcheon Stephanie McCutcheon
Company Number
SC441749 (Scotland)
Registered Office
Unit 72 Newton Trading Estate McCalls Avenue Ayr KA8 9AE
Accountants
W Wilson Millar Ltd 32 Moorfield Road Prestwick KA9 2HW
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RMC Double Glazing (Ayr) Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
44,828 
56,034 
Current assets
Inventories
35,535 
45,000 
Debtors
16,990 
27,338 
Cash at bank and in hand
98,575 
84,916 
151,100 
157,254 
Creditors: amounts falling due within one year
(188,656)
(181,256)
Net current liabilities
(37,556)
(24,002)
Total assets less current liabilities
7,272 
32,032 
Creditors: amounts falling due after more than one year
(3,313)
(13,320)
Net assets
3,959 
18,712 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
3,859 
18,612 
Shareholders' funds
3,959 
18,712 
For the year ending 31 January 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 22 September 2025 and were signed on its behalf by
Raymond W McCutcheon Director Company Registration No. SC441749
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RMC Double Glazing (Ayr) Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
RMC Double Glazing (Ayr) Ltd is a private company, limited by shares, registered in Scotland, registration number SC441749. The registered office is Unit 72 Newton Trading Estate, McCalls Avenue, Ayr, KA8 9AE.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Motor vehicles
20% Reducing Balance
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.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2024
20,000 
At 31 January 2025
20,000 
Amortisation
At 1 February 2024
20,000 
At 31 January 2025
20,000 
Net book value
At 31 January 2025
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RMC Double Glazing (Ayr) Ltd Notes to the Accounts for the year ended 31 January 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
12,048 
142,341 
154,389 
At 31 January 2025
12,048 
142,341 
154,389 
Depreciation
At 1 February 2024
6,440 
91,915 
98,355 
Charge for the year
1,122 
10,084 
11,206 
At 31 January 2025
7,562 
101,999 
109,561 
Net book value
At 31 January 2025
4,486 
40,342 
44,828 
At 31 January 2024
5,608 
50,426 
56,034 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,990 
20,497 
Accrued income and prepayments
6,000 
6,841 
16,990 
27,338 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
22,726 
7,815 
Obligations under finance leases and hire purchase contracts
14,870 
28,081 
Trade creditors
85,604 
79,464 
Taxes and social security
30,105 
27,755 
Loans from directors
(25,644)
(26,159)
Deferred income
60,995 
64,300 
188,656 
181,256 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
3,313 
13,320 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 14 (2024: 14).
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