Acorah Software Products - Accounts Production 18.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC363787 Mr Michael Watt Mrs Amanda Watt Mrs Amanda Watt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC363787 2024-08-31 SC363787 2025-08-31 SC363787 2024-09-01 2025-08-31 SC363787 frs-core:CurrentFinancialInstruments 2025-08-31 SC363787 frs-core:ComputerEquipment 2025-08-31 SC363787 frs-core:ComputerEquipment 2024-09-01 2025-08-31 SC363787 frs-core:ComputerEquipment 2024-08-31 SC363787 frs-core:MotorVehicles 2025-08-31 SC363787 frs-core:MotorVehicles 2024-09-01 2025-08-31 SC363787 frs-core:MotorVehicles 2024-08-31 SC363787 frs-core:PlantMachinery 2025-08-31 SC363787 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC363787 frs-core:PlantMachinery 2024-08-31 SC363787 frs-core:ShareCapital 2025-08-31 SC363787 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC363787 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC363787 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC363787 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC363787 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC363787 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC363787 frs-bus:Director1 2024-09-01 2025-08-31 SC363787 frs-bus:Director2 2024-09-01 2025-08-31 SC363787 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 SC363787 frs-countries:Scotland 2024-09-01 2025-08-31 SC363787 2023-08-31 SC363787 2024-08-31 SC363787 2023-09-01 2024-08-31 SC363787 frs-core:CurrentFinancialInstruments 2024-08-31 SC363787 frs-core:ShareCapital 2024-08-31 SC363787 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC363787
Rosevale Engineering Services Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
M Squared Accountants Ltd
Rosevale Engineering Services Limited
Contents
Contents

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

Page 1
Rosevale Engineering Services Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC363787

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,661 |  | 4,881
|  |  | 3,661 |  | 4,881
CURRENT ASSETS
Cash at bank and in hand |  | 4,997 |  | 4,363 |
|  | 4,997 |  | 4,363 |
Creditors: Amounts Falling Due Within One Year | 5 | (36,617 ) |  | (32,626 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (31,620 ) |  | (28,263 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (27,959 ) |  | (23,382 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (696 ) |  | (927 )
NET LIABILITIES |  |  | (28,655 ) |  | (24,309 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 10 |  | 10
Profit and Loss Account |  |  | (28,665 ) |  | (24,319 )
SHAREHOLDERS' FUNDS |  |  | (28,655) |  | (24,309)

Page 1
Page 2
Rosevale Engineering Services Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Michael Watt Director
14/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Rosevale Engineering Services Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Rosevale Engineering Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC363787 . The registered office is 15 Frithside Street, Fraserburgh, Aberdeenshire, AB43 9AR.
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. 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% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 25% straight line

2.3. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Rosevale Engineering Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 17,788 | 16,955 | 1,941 | 36,684
As at 31 August 2025 | 17,788 | 16,955 | 1,941 | 36,684
Depreciation
As at 1 September 2024 | 14,604 | 15,258 | 1,941 | 31,803
Provided during the period | 796 | 424 | - | 1,220
As at 31 August 2025 | 15,400 | 15,682 | 1,941 | 33,023
Net Book Value
As at 31 August 2025 | 2,388 | 1,273 | - | 3,661
As at 1 September 2024 | 3,184 | 1,697 | - | 4,881

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | - |  | (980 )
Accruals and deferred income | 850 |  | 961
Directors' loan accounts | 35,767 |  | 32,645
| 36,617 |  | 32,626

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

Page 4