Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC341394 Mr Walter Rowan Mrs Karen Rowan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC341394 2024-05-31 SC341394 2025-05-31 SC341394 2024-06-01 2025-05-31 SC341394 frs-core:CurrentFinancialInstruments 2025-05-31 SC341394 frs-core:Non-currentFinancialInstruments 2025-05-31 SC341394 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-31 SC341394 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 SC341394 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-05-31 SC341394 frs-core:MotorVehicles 2025-05-31 SC341394 frs-core:MotorVehicles 2024-06-01 2025-05-31 SC341394 frs-core:MotorVehicles 2024-05-31 SC341394 frs-core:PlantMachinery 2025-05-31 SC341394 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC341394 frs-core:PlantMachinery 2024-05-31 SC341394 frs-core:ShareCapital 2025-05-31 SC341394 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC341394 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC341394 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC341394 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC341394 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC341394 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC341394 frs-bus:Director1 2024-06-01 2025-05-31 SC341394 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 SC341394 frs-countries:Scotland 2024-06-01 2025-05-31 SC341394 2023-05-31 SC341394 2024-05-31 SC341394 2023-06-01 2024-05-31 SC341394 frs-core:CurrentFinancialInstruments 2024-05-31 SC341394 frs-core:Non-currentFinancialInstruments 2024-05-31 SC341394 frs-core:ShareCapital 2024-05-31 SC341394 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC341394
Rpm (Fife) Ltd.
Unaudited Financial Statements
For The Year Ended 31 May 2025
SBS Accountancy
Haypark Business Centre
Marchmont Avenue
Polmont
FK2 0NZ
Rpm (Fife) Ltd.
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Rpm (Fife) Ltd.
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC341394

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 105,670 |  | 144,412
|  |  | 105,670 |  | 144,412
CURRENT ASSETS
Debtors | 5 | 45,352 |  | 47,347 |
Cash at bank and in hand |  | 20,896 |  | 29,019 |
|  | 66,248 |  | 76,366 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,066 ) |  | (5,835 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 65,182 |  | 70,531
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 170,852 |  | 214,943
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (48,153 ) |  | (106,579 )
NET ASSETS |  |  | 122,699 |  | 108,364
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 122,599 |  | 108,264
SHAREHOLDERS' FUNDS |  |  | 122,699 |  | 108,364

Page 1
Page 2
Rpm (Fife) 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 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 Walter Rowan Director
27th January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Rpm (Fife) Ltd.
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Rpm (Fife) Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC341394 . The registered office is 5 Haypark Business Centre, Marchmont Avenue, Falkirk, FK2 0NZ.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 June 2024 | 42,000 | 3,000 | 138,398 | 183,398
Additions | - | - | 6,401 | 6,401
Disposals | - | - | (21,696 ) | (21,696 )
As at 31 May 2025 | 42,000 | 3,000 | 123,103 | 168,103
Depreciation
As at 1 June 2024 | - | 2,017 | 36,969 | 38,986
Provided during the period | - | 328 | 26,957 | 27,285
Disposals | - | - | (3,838 ) | (3,838 )
As at 31 May 2025 | - | 2,345 | 60,088 | 62,433
Net Book Value
As at 31 May 2025 | 42,000 | 655 | 63,015 | 105,670
As at 1 June 2024 | 42,000 | 983 | 101,429 | 144,412

Page 3
Page 4
Rpm (Fife) Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 7,200
Other debtors | 45,352 |  | 40,147
| 45,352 |  | 47,347

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | (599 )
Taxation and social security | 1,065 |  | 6,434
| 1,066 |  | 5,835

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 7,745 |  | 17,817
Other creditors | 40,408 |  | 88,762
| 48,153 |  | 106,579

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4