Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC376642 Mr Robert Slight Mr Robert Slight iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC376642 2024-04-30 SC376642 2025-04-30 SC376642 2024-05-01 2025-04-30 SC376642 frs-core:CurrentFinancialInstruments 2025-04-30 SC376642 frs-core:Non-currentFinancialInstruments 2025-04-30 SC376642 frs-core:BetweenOneFiveYears 2025-04-30 SC376642 frs-core:ComputerEquipment 2025-04-30 SC376642 frs-core:ComputerEquipment 2024-05-01 2025-04-30 SC376642 frs-core:ComputerEquipment 2024-04-30 SC376642 frs-core:FurnitureFittings 2025-04-30 SC376642 frs-core:FurnitureFittings 2024-05-01 2025-04-30 SC376642 frs-core:FurnitureFittings 2024-04-30 SC376642 frs-core:MotorVehicles 2025-04-30 SC376642 frs-core:MotorVehicles 2024-05-01 2025-04-30 SC376642 frs-core:MotorVehicles 2024-04-30 SC376642 frs-core:PlantMachinery 2025-04-30 SC376642 frs-core:PlantMachinery 2024-05-01 2025-04-30 SC376642 frs-core:PlantMachinery 2024-04-30 SC376642 frs-core:WithinOneYear 2025-04-30 SC376642 frs-core:ShareCapital 2025-04-30 SC376642 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC376642 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC376642 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC376642 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC376642 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC376642 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC376642 frs-bus:Director1 2024-05-01 2025-04-30 SC376642 frs-bus:Director2 2024-05-01 2025-04-30 SC376642 frs-core:CurrentFinancialInstruments 1 2025-04-30 SC376642 frs-countries:Scotland 2024-05-01 2025-04-30 SC376642 2023-04-30 SC376642 2024-04-30 SC376642 2023-05-01 2024-04-30 SC376642 frs-core:CurrentFinancialInstruments 2024-04-30 SC376642 frs-core:Non-currentFinancialInstruments 2024-04-30 SC376642 frs-core:BetweenOneFiveYears 2024-04-30 SC376642 frs-core:WithinOneYear 2024-04-30 SC376642 frs-core:ShareCapital 2024-04-30 SC376642 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC376642 frs-core:CurrentFinancialInstruments 1 2024-04-30
Registered number: SC376642
Rf Slight Joinery Ltd.
Unaudited Financial Statements
For The Year Ended 30 April 2025
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC376642
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,064 10,084
22,064 10,084
CURRENT ASSETS
Stocks 5 500 500
Debtors 6 82,577 35,755
Cash at bank and in hand - 10,117
83,077 46,372
Creditors: Amounts Falling Due Within One Year 7 (97,324 ) (51,558 )
NET CURRENT ASSETS (LIABILITIES) (14,247 ) (5,186 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,817 4,898
Creditors: Amounts Falling Due After More Than One Year 8 (31,069 ) (30,161 )
NET LIABILITIES (23,252 ) (25,263 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (23,352 ) (25,363 )
SHAREHOLDERS' FUNDS (23,252) (25,263)
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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 Robert Slight
Director
24th September 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
Rf Slight Joinery Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC376642 . The registered office is 17b Elphinstone Road, Tranent, East Lothian, EH33 2LG.
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. 
Plant & Machinery 10-33% Straight Line
Motor Vehicles 10-33% Straight Line
Fixtures & Fittings 10-33% Straight Line
Computer Equipment 10-33% Straight Line
2.4. 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.
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2.5. 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.
2.6. 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  9 (2024: 8)
9 8
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2024 79,845 8,500 - 832 89,177
Additions - 7,999 9,421 - 17,420
As at 30 April 2025 79,845 16,499 9,421 832 106,597
Depreciation
As at 1 May 2024 71,643 6,800 - 650 79,093
Provided during the period 2,050 3,300 - 90 5,440
As at 30 April 2025 73,693 10,100 - 740 84,533
Net Book Value
As at 30 April 2025 6,152 6,399 9,421 92 22,064
As at 1 May 2024 8,202 1,700 - 182 10,084
5. Stocks
2025 2024
£ £
Stock 500 500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 73,797 25,617
Other debtors 8,780 10,138
82,577 35,755
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 1,600 -
Trade creditors 26,910 26,455
Bank loans and overdrafts 15,078 4,958
Corporation tax 14,972 3,426
Other taxes and social security 9,151 9,809
VAT 19,279 6,088
Other creditors 446 446
Other creditors (1) 464 376
...CONTINUED
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Accruals and deferred income 9,421 -
Directors' loan accounts 3 -
97,324 51,558
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 5,866 -
Bank loans 25,203 30,161
31,069 30,161
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,600 -
Later than one year and not later than five years 5,866 -
7,466 -
7,466 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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