Acorah Software Products - Accounts Production 16.8.200 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 SC591247 Mr Jan Tosnar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC591247 2023-12-31 SC591247 2024-12-31 SC591247 2024-01-01 2024-12-31 SC591247 frs-core:CurrentFinancialInstruments 2024-12-31 SC591247 frs-core:Non-currentFinancialInstruments 2024-12-31 SC591247 frs-core:MotorVehicles 2024-12-31 SC591247 frs-core:MotorVehicles 2024-01-01 2024-12-31 SC591247 frs-core:MotorVehicles 2023-12-31 SC591247 frs-core:PlantMachinery 2024-12-31 SC591247 frs-core:PlantMachinery 2024-01-01 2024-12-31 SC591247 frs-core:PlantMachinery 2023-12-31 SC591247 frs-core:ShareCapital 2024-12-31 SC591247 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC591247 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC591247 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 SC591247 frs-bus:SmallEntities 2024-01-01 2024-12-31 SC591247 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC591247 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC591247 frs-bus:Director1 2024-01-01 2024-12-31 SC591247 frs-countries:Scotland 2024-01-01 2024-12-31 SC591247 2022-12-31 SC591247 2023-12-31 SC591247 2023-01-01 2023-12-31 SC591247 frs-core:CurrentFinancialInstruments 2023-12-31 SC591247 frs-core:Non-currentFinancialInstruments 2023-12-31 SC591247 frs-core:ShareCapital 2023-12-31 SC591247 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: SC591247
Renfin Stanley Mills Limited
Financial Statements
For The Year Ended 31 December 2024
Newman Morris Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC591247
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 705,523 742,656
705,523 742,656
CURRENT ASSETS
Debtors 5 938,807 992,608
Cash at bank and in hand 4,969 70,550
943,776 1,063,158
Creditors: Amounts Falling Due Within One Year 6 (368,207 ) (334,939 )
NET CURRENT ASSETS (LIABILITIES) 575,569 728,219
TOTAL ASSETS LESS CURRENT LIABILITIES 1,281,092 1,470,875
Creditors: Amounts Falling Due After More Than One Year 7 (655,662 ) (800,417 )
NET ASSETS 625,430 670,458
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 625,330 670,358
SHAREHOLDERS' FUNDS 625,430 670,458
Page 1
Page 2
For the year ending 31 December 2024 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
Mr Jan Tosnar
Director
30/12/2025
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
Renfin Stanley Mills Limited is a private company, limited by shares, incorporated in Scotland, registered number SC591247 . The registered office is 9 Reform Street, Blairgowrie, Perthshire, PH10 6BD.
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. 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:
Plant & Machinery Straight line 4%
Motor Vehicles Straight line 25%
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2024 928,320 3,000 931,320
As at 31 December 2024 928,320 3,000 931,320
Depreciation
As at 1 January 2024 185,664 3,000 188,664
Provided during the period 37,133 - 37,133
As at 31 December 2024 222,797 3,000 225,797
Net Book Value
As at 31 December 2024 705,523 - 705,523
As at 1 January 2024 742,656 - 742,656
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 75,627 157,085
Other debtors 80,100 80,100
Amounts owed by group undertakings 20,000 20,000
175,727 257,185
Due after more than one year
Amounts owed by group undertakings 763,080 735,423
938,807 992,608
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 154,566 109,054
VAT 1,294 16,748
Accruals and deferred income 58,147 84,937
Amounts owed to group undertakings 154,200 124,200
368,207 334,939
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Amounts owed to parent undertaking 655,662 800,417
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4