IRIS Accounts Production v25.4.12.37 SC339986 director 1.5.24 30.4.25 30.4.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC339986 2024-04-30 SC339986 2025-04-30 SC339986 2024-05-01 2025-04-30 SC339986 2023-04-30 SC339986 2023-05-01 2024-04-30 SC339986 2024-04-30 SC339986 ns15:Scotland 2024-05-01 2025-04-30 SC339986 ns14:PoundSterling 2024-05-01 2025-04-30 SC339986 ns10:Director1 2024-05-01 2025-04-30 SC339986 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC339986 ns10:SmallEntities 2024-05-01 2025-04-30 SC339986 ns10:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC339986 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 SC339986 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC339986 ns10:FullAccounts 2024-05-01 2025-04-30 SC339986 ns10:RegisteredOffice 2024-05-01 2025-04-30 SC339986 ns5:CurrentFinancialInstruments 2025-04-30 SC339986 ns5:CurrentFinancialInstruments 2024-04-30 SC339986 ns5:ShareCapital 2025-04-30 SC339986 ns5:ShareCapital 2024-04-30 SC339986 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 SC339986 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 SC339986 ns5:PlantMachinery 2024-05-01 2025-04-30 SC339986 ns5:PlantMachinery 2024-04-30 SC339986 ns5:PlantMachinery 2025-04-30 SC339986 ns5:PlantMachinery 2024-04-30 SC339986 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 SC339986 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30

REGISTERED NUMBER: SC339986 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

R & A Systems (Scotland) Limited

| R & A Systems (Scotland) Limited (Registered number: SC339986) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 7 |

| R & A Systems (Scotland) Limited |

Company Information

for the Year Ended 30 April 2025

| DIRECTOR: | D J McKale

| REGISTERED OFFICE: | 29 Brandon Street

| Hamilton

| ML3 6DA

| REGISTERED NUMBER: | SC339986 (Scotland)

| ACCOUNTANTS: | Sharles Ltd

| Chartered Accountants

| 29 Brandon Street

| Hamilton

| ML3 6DA

| R & A Systems (Scotland) Limited (Registered number: SC339986) |

Balance Sheet

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 11,764 |  | 13,762 |  |

CURRENT ASSETS

Stocks | 188,427 |  | 362,609 |  |

Debtors | 6 | 1,011,152 |  | 1,592,260 |  |

Cash at bank | 1,916,451 |  | 1,400,344 |  |

3,116,030 |  | 3,355,213 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,535,826 |  | 2,838,490 |  |

NET CURRENT ASSETS | 580,204 |  | 516,723 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 591,968 |  | 530,485 |  |

PROVISIONS FOR LIABILITIES | 7,269 |  | 3,440 |  |

NET ASSETS | 584,699 |  | 527,045 |  |

CAPITAL AND RESERVES

Called up share capital | 3 |  | 3 |  |

Retained earnings | 584,696 |  | 527,042 |  |

SHAREHOLDERS' FUNDS | 584,699 |  | 527,045 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| R & A Systems (Scotland) Limited (Registered number: SC339986) |

Balance Sheet - continued

30 April 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 February 2026 and were signed by:

D J McKale - Director

| R & A Systems (Scotland) Limited (Registered number: SC339986) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| R & A Systems (Scotland) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. There were no material departures from that standard.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover and revenue recognition

| Turnover is derived from various electrical services supplied by the company.

| Turnover is measured at the fair value of electrical services supplied, net of discounts and excluding value added tax, and is recognised at the point that the company obtains the right to consideration.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on cost

| Tangible fixed assets held for the companies own use are stated at cost less accumulated depreciation and accumulated impairment loss.

| At each balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Expenditure of £1,000 or more on individual tangible fixed assets is capitalised at cost. Expenditure on assets below this threshold is charged directly to the income statement in the period it is incurred.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| R & A Systems (Scotland) Limited (Registered number: SC339986) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

3. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts and 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 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 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 income statement on a straight line basis.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 36 (2024 - 24 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2024 | 23,730 |  |

| Additions | 3,064 |  |

| At 30 April 2025 | 26,794 |  |

| DEPRECIATION

| At 1 May 2024 | 9,968 |  |

| Charge for year | 5,062 |  |

| At 30 April 2025 | 15,030 |  |

| NET BOOK VALUE

| At 30 April 2025 | 11,764 |  |

| At 30 April 2024 | 13,762 |  |

| R & A Systems (Scotland) Limited (Registered number: SC339986) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 640,471 |  | 896,621 |  |

| Amounts owed by group undertakings | 368,186 |  | 50,166 |  |

| Amounts recoverable on contracts | 2,495 |  | 641,295 |  |

| Other debtors | - |  | 4,178 |  |

1,011,152 |  | 1,592,260 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 990,370 |  | 1,236,655 |  |

| Amounts owed to group undertakings | 473,031 |  | 361,029 |  |

| Taxation and social security | 390,889 |  | 469,995 |  |

| Other creditors | 681,536 |  | 770,811 |  |

2,535,826 |  | 2,838,490 |  |

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is R&A Group Limited, a company incorporated in Scotland. The parent company's registered office is 29 Brandon Street, Hamilton, ML3 6DA.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

R & A Systems (Scotland) Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of R & A Systems (Scotland) Limited for the year ended 30 April 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of R & A Systems (Scotland) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of R & A Systems (Scotland) Limited and state those matters that we have agreed to state to the director of R & A Systems (Scotland) Limited in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that R & A Systems (Scotland) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of R & A Systems (Scotland) Limited. You consider that R & A Systems (Scotland) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of R & A Systems (Scotland) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sharles Ltd

Chartered Accountants

29 Brandon Street

Hamilton

ML3 6DA

23 February 2026