Acorah Software Products - Accounts Production 19.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC290246 Mr M Robbie Mr D Robbie Mr M Robbie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC290246 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2025-09-30 SC290246 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2025-09-30 SC290246 2024-09-30 SC290246 2025-09-30 SC290246 2024-10-01 2025-09-30 SC290246 frs-core:CurrentFinancialInstruments 2025-09-30 SC290246 frs-core:Non-currentFinancialInstruments 2025-09-30 SC290246 frs-core:FurnitureFittings 2025-09-30 SC290246 frs-core:FurnitureFittings 2024-10-01 2025-09-30 SC290246 frs-core:FurnitureFittings 2024-09-30 SC290246 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 SC290246 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC290246 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 SC290246 frs-core:MotorVehicles 2025-09-30 SC290246 frs-core:MotorVehicles 2024-10-01 2025-09-30 SC290246 frs-core:MotorVehicles 2024-09-30 SC290246 frs-core:PlantMachinery 2025-09-30 SC290246 frs-core:PlantMachinery 2024-10-01 2025-09-30 SC290246 frs-core:PlantMachinery 2024-09-30 SC290246 frs-core:WithinOneYear 2025-09-30 SC290246 frs-core:CapitalRedemptionReserve 2025-09-30 SC290246 frs-core:ShareCapital 2025-09-30 SC290246 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC290246 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC290246 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC290246 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC290246 frs-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 SC290246 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC290246 frs-bus:Director1 2024-10-01 2025-09-30 SC290246 frs-bus:Director2 2024-10-01 2025-09-30 SC290246 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 SC290246 frs-countries:Scotland 2024-10-01 2025-09-30 SC290246 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-09-30 SC290246 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-09-30 SC290246 2023-09-30 SC290246 2024-09-30 SC290246 2023-10-01 2024-09-30 SC290246 frs-core:CurrentFinancialInstruments 2024-09-30 SC290246 frs-core:Non-currentFinancialInstruments 2024-09-30 SC290246 frs-core:WithinOneYear 2024-09-30 SC290246 frs-core:CapitalRedemptionReserve 2024-09-30 SC290246 frs-core:ShareCapital 2024-09-30 SC290246 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC290246
Robbie Fluid Engineering Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Robbie Fluid Engineering Limited
Contents
Contents

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

Page 1
Robbie Fluid Engineering Limited
Accountant's Report
For The Year Ended 30 September 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Robbie Fluid Engineering Limited for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Robbie Fluid Engineering Limited for the year ended 30 September 2025 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 to us.
As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the directors of Robbie Fluid Engineering Limited , as a body, in accordance with the terms of our engagement letter dated 29 May 2024. Our work has been undertaken solely to prepare for your approval the accounts of Robbie Fluid Engineering Limited and state those matters that we have agreed to state to the directors of Robbie Fluid Engineering Limited , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Robbie Fluid Engineering Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Robbie Fluid Engineering Limited 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 Robbie Fluid Engineering Limited . You consider that Robbie Fluid Engineering 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 accounts of Robbie Fluid Engineering 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 accounts.

23 April 2026

Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Page 1
Page 2
Robbie Fluid Engineering Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC290246

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 33,817 |  | 49,532
|  |  | 33,817 |  | 49,532
CURRENT ASSETS
Stocks | 5 | 290,110 |  | 277,688 |
Debtors | 6 | 159,114 |  | 216,236 |
Cash at bank and in hand |  | 178,879 |  | 145,409 |
|  | 628,103 |  | 639,333 |
Creditors: Amounts Falling Due Within One Year | 7 | (148,436 ) |  | (141,106 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 479,667 |  | 498,227
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 513,484 |  | 547,759
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (856 ) |  | (10,877 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (12,383 )
NET ASSETS |  |  | 512,628 |  | 524,499
CAPITAL AND RESERVES
Called up share capital | 11 |  | 10 |  | 10
Capital redemption reserve |  |  | 1 |  | 1
Profit and Loss Account |  |  | 512,617 |  | 524,488
SHAREHOLDERS' FUNDS |  |  | 512,628 |  | 524,499

Page 2
Page 3
Robbie Fluid Engineering Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 M Robbie Director
23 April 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Robbie Fluid Engineering Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Robbie Fluid Engineering Limited is a private company, limited by shares, incorporated in Scotland, registered number SC290246 . The registered office is 5 Inchwood Park, Bathgate, West Lothian, EH48 2EH.
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:

Freehold | 10% Straight line
Plant & Machinery | 20% Straight line
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 20% 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. Financial Instruments
Basic financial instruments are initially recognised at transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method, where applicable. These can include trade and other debtors, cash and bank balances, trade and other creditors, and intercompany balances. Financial assets are assessed at the end of each reporting period for evidence of impairment and adjusted if necessary. The company does not hold or issue any complex financial instruments such as derivatives.
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 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.
...CONTINUED
Page 4
Page 5
Robbie Fluid Engineering Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Taxation - continued
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: 7 (2024: 8)
7 8
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 68,017 | 39,130 | 69,250 | 5,687 | 182,084
As at 30 September 2025 | 68,017 | 39,130 | 69,250 | 5,687 | 182,084
Depreciation
As at 1 October 2024 | 68,017 | 26,430 | 33,285 | 4,820 | 132,552
Provided during the period | - | 6,435 | 8,991 | 289 | 15,715
As at 30 September 2025 | 68,017 | 32,865 | 42,276 | 5,109 | 148,267
Net Book Value
As at 30 September 2025 | - | 6,265 | 26,974 | 578 | 33,817
As at 1 October 2024 | - | 12,700 | 35,965 | 867 | 49,532

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 290,110 |  | 277,688

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 114,351 |  | 205,013
Other debtors | 44,763 |  | 11,223
| 159,114 |  | 216,236

Page 5
Page 6
Robbie Fluid Engineering Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 94,902 |  | 68,319
Bank loans and overdrafts | 10,000 |  | 10,000
Other creditors | 20,039 |  | 19,985
Taxation and social security | 23,495 |  | 42,802
| 148,436 |  | 141,106

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 856 |  | 10,877

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 10,856 |  | 20,877

The bank loan is supported by a 100% guarantee from the UK Government.
10. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 10,000 |  | 10,000

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | 856 |  | 10,877

11. Share Capital

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

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 50,190 |  | 50,190
| 50,190 |  | 50,190

Page 6
Page 7
Robbie Fluid Engineering Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
13. Related Party Disclosures
The company operates a loan account with the director, Mr M Robbie.
At the year end, the balance due to the director was £9,970 (2024: £9,970). This loan is unsecured, interest free and has no fixed repayment terms.
The company operates a loan account with the director, Mr D Robbie.
At the year end, the balance due to the director was £9,360 (2024: £9,360). This loan is unsecured, interest free and has no fixed repayment terms.
Page 7