Acorah Software Products - Accounts Production 16.6.950 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC398089 Mr John Mallon Mrs Elaine Mallon Mr Anthony Marsh Mr Claire Marsh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC398089 2024-04-30 SC398089 2025-04-30 SC398089 2024-05-01 2025-04-30 SC398089 frs-core:CurrentFinancialInstruments 2025-04-30 SC398089 frs-core:Non-currentFinancialInstruments 2025-04-30 SC398089 frs-core:BetweenOneFiveYears 2025-04-30 SC398089 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-30 SC398089 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 SC398089 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-30 SC398089 frs-core:FurnitureFittings 2025-04-30 SC398089 frs-core:FurnitureFittings 2024-05-01 2025-04-30 SC398089 frs-core:FurnitureFittings 2024-04-30 SC398089 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 SC398089 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 SC398089 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 SC398089 frs-core:MotorVehicles 2025-04-30 SC398089 frs-core:MotorVehicles 2024-05-01 2025-04-30 SC398089 frs-core:MotorVehicles 2024-04-30 SC398089 frs-core:PlantMachinery 2025-04-30 SC398089 frs-core:PlantMachinery 2024-05-01 2025-04-30 SC398089 frs-core:PlantMachinery 2024-04-30 SC398089 frs-core:WithinOneYear 2025-04-30 SC398089 frs-core:ShareCapital 2025-04-30 SC398089 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC398089 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC398089 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC398089 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC398089 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC398089 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC398089 frs-bus:Director1 2024-05-01 2025-04-30 SC398089 frs-bus:Director2 2024-05-01 2025-04-30 SC398089 frs-bus:Director3 2024-05-01 2025-04-30 SC398089 frs-bus:Director4 2024-05-01 2025-04-30 SC398089 frs-core:CurrentFinancialInstruments 1 2025-04-30 SC398089 frs-countries:Scotland 2024-05-01 2025-04-30 SC398089 2023-04-30 SC398089 2024-04-30 SC398089 2023-05-01 2024-04-30 SC398089 frs-core:CurrentFinancialInstruments 2024-04-30 SC398089 frs-core:Non-currentFinancialInstruments 2024-04-30 SC398089 frs-core:BetweenOneFiveYears 2024-04-30 SC398089 frs-core:WithinOneYear 2024-04-30 SC398089 frs-core:ShareCapital 2024-04-30 SC398089 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC398089 frs-core:CurrentFinancialInstruments 1 2024-04-30
Registered number: SC398089
RJ Facade Systems Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Newton and Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC398089
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 370,461 132,660
Tangible Assets 5 118,232 48,500
488,693 181,160
CURRENT ASSETS
Stocks 6 450 -
Debtors 7 795,141 1,116,555
Cash at bank and in hand 556,404 512,670
1,351,995 1,629,225
Creditors: Amounts Falling Due Within One Year 8 (662,674 ) (616,423 )
NET CURRENT ASSETS (LIABILITIES) 689,321 1,012,802
TOTAL ASSETS LESS CURRENT LIABILITIES 1,178,014 1,193,962
Creditors: Amounts Falling Due After More Than One Year 9 (2,900 ) -
NET ASSETS 1,175,114 1,193,962
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 1,175,014 1,193,862
SHAREHOLDERS' FUNDS 1,175,114 1,193,962
Page 1
Page 2
For the year ending 30 April 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 John Mallon
Director
02/12/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
RJ Facade Systems Limited is a private company, limited by shares, incorporated in Scotland, registered number SC398089 . The registered office is Unit 36c Inchmuir Road, Whitehill Industrial Estate, Bathgate, EH48 2EP.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
2.4. 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:
Leasehold 20% Straight Line
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Intangible Assets
Development Costs
£
Cost
As at 1 May 2024 163,817
Additions 237,801
As at 30 April 2025 401,618
Amortisation
As at 1 May 2024 31,157
As at 30 April 2025 31,157
Net Book Value
As at 30 April 2025 370,461
As at 1 May 2024 132,660
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Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 May 2024 81,291 19,075 - 127,077 227,443
Additions - - 35,900 67,415 103,315
As at 30 April 2025 81,291 19,075 35,900 194,492 330,758
Depreciation
As at 1 May 2024 70,558 11,927 - 96,458 178,943
Provided during the period 5,366 1,430 7,180 19,607 33,583
As at 30 April 2025 75,924 13,357 7,180 116,065 212,526
Net Book Value
As at 30 April 2025 5,367 5,718 28,720 78,427 118,232
As at 1 May 2024 10,733 7,148 - 30,619 48,500
6. Stocks
2025 2024
£ £
Materials 450 -
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 725,141 464,115
Other debtors - 462,440
Loan - RJ Facades Limited 70,000 190,000
795,141 1,116,555
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,000 -
Trade creditors 575,690 498,986
Corporation tax 24,766 62,977
PAYE & Social Security (Current liabilities - creditors < 1 year) 12,015 11,791
VAT 42,853 41,329
Accruals and deferred income 1,350 1,340
662,674 616,423
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 2,900 -
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,000 -
Later than one year and not later than five years 2,900 -
8,900 -
8,900 -
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
RJ Facades LimitedSame Directors£100000.00 owed from RJ Facades Limited

RJ Facades Limited

Same Directors

£100000.00 owed from RJ Facades Limited

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