Acorah Software Products - Accounts Production 16.8.200 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC449222 Mr A Taylor Mr R Young iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC449222 2024-05-31 SC449222 2025-05-31 SC449222 2024-06-01 2025-05-31 SC449222 frs-core:CurrentFinancialInstruments 2025-05-31 SC449222 frs-core:BetweenOneFiveYears 2025-05-31 SC449222 frs-core:ComputerEquipment 2024-06-01 2025-05-31 SC449222 frs-core:FurnitureFittings 2024-06-01 2025-05-31 SC449222 frs-core:LandBuildings 2025-05-31 SC449222 frs-core:LandBuildings 2024-06-01 2025-05-31 SC449222 frs-core:LandBuildings 2024-05-31 SC449222 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 SC449222 frs-core:PlantMachinery 2025-05-31 SC449222 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC449222 frs-core:PlantMachinery 2024-05-31 SC449222 frs-core:WithinOneYear 2025-05-31 SC449222 frs-core:ShareCapital 2025-05-31 SC449222 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC449222 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC449222 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC449222 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC449222 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC449222 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC449222 frs-bus:Director1 2024-06-01 2025-05-31 SC449222 frs-bus:Director2 2024-06-01 2025-05-31 SC449222 frs-countries:Scotland 2024-06-01 2025-05-31 SC449222 2023-05-31 SC449222 2024-05-31 SC449222 2023-06-01 2024-05-31 SC449222 frs-core:CurrentFinancialInstruments 2024-05-31 SC449222 frs-core:BetweenOneFiveYears 2024-05-31 SC449222 frs-core:WithinOneYear 2024-05-31 SC449222 frs-core:ShareCapital 2024-05-31 SC449222 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC449222
R A Commercials Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
R A Commercials Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
R A Commercials Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC449222

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 98,489 |  | 95,173
|  |  | 98,489 |  | 95,173
CURRENT ASSETS
Stocks | 5 | 26,676 |  | 17,951 |
Debtors | 6 | 265,811 |  | 301,298 |
Cash at bank and in hand |  | 344,948 |  | 385,259 |
|  | 637,435 |  | 704,508 |
Creditors: Amounts Falling Due Within One Year | 7 | (262,856 ) |  | (342,990 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 374,579 |  | 361,518
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 473,068 |  | 456,691
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (15,981 ) |  | (14,271 )
NET ASSETS |  |  | 457,087 |  | 442,420
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 457,085 |  | 442,418
SHAREHOLDERS' FUNDS |  |  | 457,087 |  | 442,420

Page 1
Page 2
R A Commercials Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 A Taylor Director | Mr R Young Director
6 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
R A Commercials Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
R A Commercials Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC449222 . The registered office is Unit D, 98/5 Eastfield Drive, Penicuik, EH26 8HJ.
The presentation currency of the financial statements is the Pound Sterling (£).
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.
2.3. Tangible Fixed Assets and Depreciation
the only 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.

Leasehold | 33% straight line
Plant & Machinery | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.4. 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.
2.5. 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 years 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.
...CONTINUED
Page 3
Page 4
R A Commercials Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.5. Taxation - continued
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 assets reflect 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 12)
11 12
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 77,904 | 172,854 | 250,758
Additions | 14,082 | 23,407 | 37,489
As at 31 May 2025 | 91,986 | 196,261 | 288,247
Depreciation
As at 1 June 2024 | 40,176 | 115,409 | 155,585
Provided during the period | 17,244 | 16,929 | 34,173
As at 31 May 2025 | 57,420 | 132,338 | 189,758
Net Book Value
As at 31 May 2025 | 34,566 | 63,923 | 98,489
As at 1 June 2024 | 37,728 | 57,445 | 95,173

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock and Work In Progress | 26,676 |  | 17,951

Page 4
Page 5
R A Commercials Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 236,633 |  | 296,097
Prepayments and accrued income | 29,178 |  | 5,201
| 265,811 |  | 301,298

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 120,423 |  | 115,219
Corporation tax | 61,437 |  | 95,947
Other taxes and social security | 7,088 |  | 11,616
VAT | 48,392 |  | 85,775
Accruals and deferred income | 1,756 |  | 965
Directors' loan accounts | 23,760 |  | 33,468
| 262,856 |  | 342,990

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 70,000 |  | 70,000
Later than one year and not later than five years | 145,833 |  | 215,833
| 215,833 |  | 285,833

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