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 14511917 Mr M S Beswick Mrs S J Beswick Mr M E Beswick iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14511917 2024-05-31 14511917 2025-05-31 14511917 2024-06-01 2025-05-31 14511917 frs-core:CurrentFinancialInstruments 2025-05-31 14511917 frs-core:Non-currentFinancialInstruments 2025-05-31 14511917 frs-core:ShareCapital 2025-05-31 14511917 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14511917 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14511917 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 14511917 frs-bus:SmallEntities 2024-06-01 2025-05-31 14511917 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14511917 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14511917 frs-bus:Director1 2024-06-01 2025-05-31 14511917 frs-bus:Director2 2024-06-01 2025-05-31 14511917 frs-bus:Director3 2024-06-01 2025-05-31 14511917 frs-countries:EnglandWales 2024-06-01 2025-05-31 14511917 2023-05-31 14511917 2024-05-31 14511917 2023-06-01 2024-05-31 14511917 frs-core:CurrentFinancialInstruments 2024-05-31 14511917 frs-core:Non-currentFinancialInstruments 2024-05-31 14511917 frs-core:ShareCapital 2024-05-31 14511917 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 14511917
R & B Switchgear Group Properties Ltd
Financial Statements
For The Year Ended 31 May 2025
PKW LLP Chartered Accountants
Cloth Hall
150 Drake Street
Rochdale
OL16 1PX
R & B Switchgear Group Properties Ltd
Contents
Contents

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

Page 1
R & B Switchgear Group Properties Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 14511917

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 1,132,552 |  | 1,132,552
|  |  | 1,132,552 |  | 1,132,552
CURRENT ASSETS
Debtors | 5 | 297,486 |  | 207,486 |
Cash at bank and in hand |  | 6,862 |  | 1,285 |
|  | 304,348 |  | 208,771 |
Creditors: Amounts Falling Due Within One Year | 6 | (894,533 ) |  | (814,463 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (590,185 ) |  | (605,692 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 542,367 |  | 526,860
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (498,264 ) |  | (544,167 )
NET ASSETS/(LIABILITIES) |  |  | 44,103 |  | (17,307 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 44,003 |  | (17,407 )
SHAREHOLDERS' FUNDS |  |  | 44,103 |  | (17,307)

Page 1
Page 2
R & B Switchgear Group Properties 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 M E Beswick Director
25th February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
R & B Switchgear Group Properties Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
R & B Switchgear Group Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14511917 . The registered office is Switchgear House The Courtyard, Green Lane, Heywood, OL10 2EX.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 June 2024 and 31 May 2025 | 1,132,552

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 207,486 |  | 207,486
Other debtors | 90,000 |  | -
| 297,486 |  | 207,486

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 45,903 |  | 45,833
Amounts owed to group undertakings | 845,030 |  | 765,030
Other creditors | 3,600 |  | 3,600
| 894,533 |  | 814,463

Page 3
Page 4
R & B Switchgear Group Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 498,264 |  | 544,167

On 25th April 2023, a fixed charge was formed relating to a property which was purchased by the company during the year.
On 19th July 2023, a fixed charged was formed relating to a property purchased by the company during the year.
8. Share Capital

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

Page 4