Acorah Software Products - Accounts Production 16.8.310 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 SC481710 Mr R Henderson Mrs R Henderson Raymond & Rosemary Henderson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC481710 2024-07-31 SC481710 2025-07-31 SC481710 2024-08-01 2025-07-31 SC481710 frs-core:CurrentFinancialInstruments 2025-07-31 SC481710 frs-core:Non-currentFinancialInstruments 2025-07-31 SC481710 frs-core:BetweenOneFiveYears 2025-07-31 SC481710 frs-core:FurnitureFittings 2025-07-31 SC481710 frs-core:FurnitureFittings 2024-08-01 2025-07-31 SC481710 frs-core:FurnitureFittings 2024-07-31 SC481710 frs-core:MotorVehicles 2025-07-31 SC481710 frs-core:MotorVehicles 2024-08-01 2025-07-31 SC481710 frs-core:MotorVehicles 2024-07-31 SC481710 frs-core:PlantMachinery 2025-07-31 SC481710 frs-core:PlantMachinery 2024-08-01 2025-07-31 SC481710 frs-core:PlantMachinery 2024-07-31 SC481710 frs-core:WithinOneYear 2025-07-31 SC481710 frs-core:ShareCapital 2025-07-31 SC481710 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 SC481710 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC481710 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 SC481710 frs-bus:SmallEntities 2024-08-01 2025-07-31 SC481710 frs-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 SC481710 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 SC481710 1 2024-08-01 2025-07-31 SC481710 frs-core:DeferredTaxation 2024-08-01 2025-07-31 SC481710 frs-core:DeferredTaxation 2024-07-31 SC481710 frs-core:DeferredTaxation 2025-07-31 SC481710 frs-bus:Director1 2024-08-01 2025-07-31 SC481710 frs-bus:Director1 2024-07-31 SC481710 frs-bus:Director1 2025-07-31 SC481710 frs-bus:Director2 2024-08-01 2025-07-31 SC481710 frs-bus:Director2 2024-07-31 SC481710 frs-bus:Director2 2025-07-31 SC481710 frs-countries:Scotland 2024-08-01 2025-07-31 SC481710 2023-07-31 SC481710 2024-07-31 SC481710 2023-08-01 2024-07-31 SC481710 frs-core:CurrentFinancialInstruments 2024-07-31 SC481710 frs-core:Non-currentFinancialInstruments 2024-07-31 SC481710 frs-core:BetweenOneFiveYears 2024-07-31 SC481710 frs-core:MotorVehicles 2023-08-01 2024-07-31 SC481710 frs-core:WithinOneYear 2024-07-31 SC481710 frs-core:ShareCapital 2024-07-31 SC481710 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: SC481710
R H Electrical (Aberdeen) Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Nuvo Scotland Limited
R H Electrical (Aberdeen) Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
R H Electrical (Aberdeen) Ltd
Accountants' Report
For The Year Ended 31 July 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of R H Electrical (Aberdeen) Ltd for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of R H Electrical (Aberdeen) Ltd which comprise the Profit and Loss Account, the Balance Sheet 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 the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of R H Electrical (Aberdeen) Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of R H Electrical (Aberdeen) Ltd and state those matters that we have agreed to state to the directors of R H Electrical (Aberdeen) Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R H Electrical (Aberdeen) Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that R H Electrical (Aberdeen) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of R H Electrical (Aberdeen) Ltd . You consider that R H Electrical (Aberdeen) Ltd 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 accounts of R H Electrical (Aberdeen) Ltd . 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 financial statements.

10 March 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
R H Electrical (Aberdeen) Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC481710

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 18,133 |  | 24,490
|  |  | 18,133 |  | 24,490
CURRENT ASSETS
Debtors | 5 | 19,947 |  | 34,899 |
Cash at bank and in hand |  | 6 |  | 864 |
|  | 19,953 |  | 35,763 |
Creditors: Amounts Falling Due Within One Year | 6 | (33,748 ) |  | (30,520 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (13,795 ) |  | 5,243
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,338 |  | 29,733
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (12,466 ) |  | (23,194 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,533 ) |  | (6,122 )
NET (LIABILITIES)/ASSETS |  |  | (12,661 ) |  | 417
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (12,761 ) |  | 317
SHAREHOLDERS' FUNDS |  |  | (12,661) |  | 417

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R H Electrical (Aberdeen) Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 R Henderson Director
24 February 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
R H Electrical (Aberdeen) Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
R H Electrical (Aberdeen) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC481710 . The registered office is 45a Middlemuir Road, Inverurie, AB51 4RA.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Going Concern Disclosure
The financial statements have been prepared on a going concern basis on the confirmation from the director that the company will continue to trade for a period of no less than 12 months from the date of this report.
The directors acknowledges the negative balance sheet position and have given assurance that they will continue to support
the company in order for it to meet it's obligations as they fall due by making funds available and ensuring that loans from
associates are not called on for repayment until the company is in such a position to be able to make repayments.
2.3. Turnover
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.
2.4. Tangible Fixed Assets and Depreciation
At each balance sheet date, the company reviews the carrying amount 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, if any. 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.
Assets held under finance leases are depreciated in the same way as owned assets.
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% reducing balance
Fixtures & Fittings | 33% straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under 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 the 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 outstanding 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 profit and loss account as incurred.
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R H Electrical (Aberdeen) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.6. 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.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | 3,314 | 71,744 | 2,509 | 77,567
As at 31 July 2025 | 3,314 | 71,744 | 2,509 | 77,567
Depreciation
As at 1 August 2024 | 2,952 | 47,786 | 2,339 | 53,077
Provided during the period | 197 | 5,990 | 170 | 6,357
As at 31 July 2025 | 3,149 | 53,776 | 2,509 | 59,434
Net Book Value
As at 31 July 2025 | 165 | 17,968 | - | 18,133
As at 1 August 2024 | 362 | 23,958 | 170 | 24,490

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 17,969 |  | 23,958

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R H Electrical (Aberdeen) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 15,994 |  | 21,232
Prepayments and accrued income | 115 |  | -
Other debtors | 1,901 |  | 8,034
Corporation tax recoverable assets | 1,937 |  | -
Directors' loan accounts | - |  | 5,633
| 19,947 |  | 34,899

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,728 |  | 9,927
Trade creditors | 8,845 |  | 2,939
Bank loans and overdrafts | 7,665 |  | -
Corporation tax | - |  | 6,658
Other taxes and social security | 765 |  | 712
VAT | 4,400 |  | 9,480
Other creditors | 648 |  | 804
Directors' loan accounts | 697 |  | -
| 33,748 |  | 30,520

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 12,466 |  | 23,194

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 10,728 |  | 9,927
Later than one year and not later than five years | 12,466 |  | 23,194
| 23,194 |  | 33,121
| 23,194 |  | 33,121

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 August 2024 | 6,122 | 6,122
Deferred taxation | (1,589 ) | (1,589 )
Balance at 31 July 2025 | 4,533 | 4,533

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R H Electrical (Aberdeen) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
10. Share Capital

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

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Raymond Henderson | 3,341 | - | (3,210 ) | - | 131
Mrs Rosemary Henderson | 2,293 | - | (3,120 ) | - | (827 )

The above loan is interest free and has no fixed repayment terms.
12. Ultimate Controlling Party
The company's ultimate controlling party is Raymond & Rosemary Henderson by virtue of their ownership of 100% of the issued share capital in the company.
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