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 SC380226 Mr R J Mimiec iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC380226 2024-05-31 SC380226 2025-05-31 SC380226 2024-06-01 2025-05-31 SC380226 frs-core:CurrentFinancialInstruments 2025-05-31 SC380226 frs-core:Non-currentFinancialInstruments 2025-05-31 SC380226 frs-core:FurnitureFittings 2025-05-31 SC380226 frs-core:FurnitureFittings 2024-06-01 2025-05-31 SC380226 frs-core:FurnitureFittings 2024-05-31 SC380226 frs-core:ShareCapital 2025-05-31 SC380226 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC380226 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC380226 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC380226 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC380226 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC380226 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC380226 frs-bus:Director1 2024-06-01 2025-05-31 SC380226 frs-countries:Scotland 2024-06-01 2025-05-31 SC380226 2023-05-31 SC380226 2024-05-31 SC380226 2023-06-01 2024-05-31 SC380226 frs-core:CurrentFinancialInstruments 2024-05-31 SC380226 frs-core:Non-currentFinancialInstruments 2024-05-31 SC380226 frs-core:ShareCapital 2024-05-31 SC380226 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: SC380226
Ryan Mimiec Photography Ltd.
Unaudited Financial Statements
For The Year Ended 31 May 2025
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Ryan Mimiec Photography Ltd.
Contents
Contents

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

Page 1
Ryan Mimiec Photography Ltd.
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC380226

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,411 |  | 5,160
|  |  | 5,411 |  | 5,160
CURRENT ASSETS
Stock | 5 | 350 |  | 350 |
Debtors | 6 | 5,657 |  | 5,302 |
Cash at bank and in hand |  | 17,409 |  | 28,492 |
|  | 23,416 |  | 34,144 |
Creditors: Amounts Falling Due Within One Year | 7 | (14,504 ) |  | (9,979 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,912 |  | 24,165
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 14,323 |  | 29,325
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (7,800 ) |  | (20,629 )
NET ASSETS |  |  | 6,523 |  | 8,696
CAPITAL AND RESERVES
Called up share capital | 9 |  | 80 |  | 100
Profit and Loss Account |  |  | 6,443 |  | 8,596
SHAREHOLDERS' FUNDS |  |  | 6,523 |  | 8,696

Page 1
Page 2
Ryan Mimiec Photography 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 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 R J Mimiec Director
30 June 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Ryan Mimiec Photography Ltd.
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Ryan Mimiec Photography Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC380226 . The registered office is 134 Lanark Road, Crossford, Carluke, Lanarkshire, ML8 5QQ.
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:

Fixtures & Fittings | 25% 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.
Page 3
Page 4
Ryan Mimiec Photography Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
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.
Current tax is recognised in profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is 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: 2 (2024: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 June 2024 | 18,012
Additions | 2,000
As at 31 May 2025 | 20,012
Depreciation
As at 1 June 2024 | 12,852
Provided during the period | 1,749
As at 31 May 2025 | 14,601
Net Book Value
As at 31 May 2025 | 5,411
As at 1 June 2024 | 5,160

5. Stock

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 350 |  | 350

Page 4
Page 5
Ryan Mimiec Photography Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other taxes and social security | 375 |  | -
Director's loan account | 5,282 |  | 5,302
| 5,657 |  | 5,302

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,304 |  | 990
Corporation tax | - |  | 453
Other taxes and social security | - |  | 1,936
Accruals and deferred income | 13,200 |  | 6,600
| 14,504 |  | 9,979

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 1,329
Accruals and deferred income | 7,800 |  | 19,300
| 7,800 |  | 20,629

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 80 |  | 100

Page 5