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 SC629533 Ms Cheryl Mallon Mr Sean Rafferty iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC629533 2024-05-31 SC629533 2025-05-31 SC629533 2024-06-01 2025-05-31 SC629533 frs-core:CurrentFinancialInstruments 2025-05-31 SC629533 frs-core:Non-currentFinancialInstruments 2025-05-31 SC629533 frs-core:ComputerEquipment 2025-05-31 SC629533 frs-core:ComputerEquipment 2024-06-01 2025-05-31 SC629533 frs-core:ComputerEquipment 2024-05-31 SC629533 frs-core:MotorVehicles 2025-05-31 SC629533 frs-core:MotorVehicles 2024-06-01 2025-05-31 SC629533 frs-core:MotorVehicles 2024-05-31 SC629533 frs-core:PlantMachinery 2025-05-31 SC629533 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC629533 frs-core:PlantMachinery 2024-05-31 SC629533 frs-core:ShareCapital 2025-05-31 SC629533 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC629533 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC629533 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC629533 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC629533 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC629533 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC629533 frs-bus:OrdinaryShareClass1 2024-06-01 2025-05-31 SC629533 frs-bus:OrdinaryShareClass1 2025-05-31 SC629533 frs-bus:OrdinaryShareClass2 2024-06-01 2025-05-31 SC629533 frs-bus:OrdinaryShareClass2 2025-05-31 SC629533 frs-bus:Director1 2024-06-01 2025-05-31 SC629533 frs-bus:Director2 2024-06-01 2025-05-31 SC629533 1 2024-06-01 2025-05-31 SC629533 frs-countries:Scotland 2024-06-01 2025-05-31 SC629533 2023-05-31 SC629533 2024-05-31 SC629533 2023-06-01 2024-05-31 SC629533 frs-core:CurrentFinancialInstruments 2024-05-31 SC629533 frs-core:Non-currentFinancialInstruments 2024-05-31 SC629533 frs-core:ShareCapital 2024-05-31 SC629533 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC629533 frs-bus:OrdinaryShareClass1 2023-06-01 2024-05-31 SC629533 frs-bus:OrdinaryShareClass2 2023-06-01 2024-05-31 SC629533 1 2023-06-01 2024-05-31
Registered number: SC629533
S K Rafferty Joinery Services Ltd
Financial Statements
For The Year Ended 31 May 2025
Stewart Accounting Services Limited
S K Rafferty Joinery Services Ltd
Contents
Contents

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

Page 1
S K Rafferty Joinery Services Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC629533

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 28,690 |  | 27,104
|  |  | 28,690 |  | 27,104
CURRENT ASSETS
Stocks | 5 | 12,000 |  | 12,000 |
Debtors | 6 | 107,669 |  | 45,965 |
Cash at bank and in hand |  | 17,567 |  | 85,757 |
|  | 137,236 |  | 143,722 |
Creditors: Amounts Falling Due Within One Year | 7 | (165,197 ) |  | (130,308 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (27,961 ) |  | 13,414
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 729 |  | 40,518
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (10,527 )
NET ASSETS |  |  | 729 |  | 29,991
CAPITAL AND RESERVES
Called up share capital | 9 |  | 20 |  | 20
Profit and Loss Account |  |  | 709 |  | 29,971
SHAREHOLDERS' FUNDS |  |  | 729 |  | 29,991

Page 1
Page 2
S K Rafferty Joinery Services 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

Ms Cheryl Mallon Director
6th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
S K Rafferty Joinery Services Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
S K Rafferty Joinery Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC629533 . The registered office is 15 Castlehill, Doune, Stirlingshire, FK16 6BU.
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:

Plant & Machinery | 25% Straight line
Motor Vehicles | 25% Straight line
Computer Equipment | 25% Straight line

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.
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 year 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.
Page 3
Page 4
S K Rafferty Joinery Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Average number of employees | 3 |  | 4
| 3 |  | 4

4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2024 | 922 | 60,868 | 928 | 62,718
Additions | 2,000 | - | - | 2,000
As at 31 May 2025 | 2,922 | 60,868 | 928 | 64,718
Depreciation
As at 1 June 2024 | 922 | 34,554 | 138 | 35,614
Provided during the period | 396 | (214 ) | 232 | 414
As at 31 May 2025 | 1,318 | 34,340 | 370 | 36,028
Net Book Value
As at 31 May 2025 | 1,604 | 26,528 | 558 | 28,690
As at 1 June 2024 | - | 26,314 | 790 | 27,104

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 12,000 |  | 12,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 104,426 |  | 45,965
Prepayments and accrued income | 1,380 |  | -
Directors' loan accounts | 1,863 |  | -
| 107,669 |  | 45,965

Page 4
Page 5
S K Rafferty Joinery Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 39,261 |  | 13,150
Bank loans and overdrafts | 10,247 |  | 10,247
Corporation tax | 15,491 |  | 20,803
Other taxes and social security | 32,067 |  | 22,519
VAT | 23,674 |  | 14,183
Net wages | 4,336 |  | 3,580
CIS Liability | 39,909 |  | 41,070
Accruals and deferred income | 212 |  | 212
Directors' loan accounts | - |  | 4,544
| 165,197 |  | 130,308

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
BBL >1 Year | - |  | 10,527

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
10 Ordinary Shares of £ 1.000 each | 10 |  | 10
10 Ordinary A shares of £ 1.000 each | 10 |  | 10
| 20 |  | 20

Page 5