Company registration number SC647545 (Scotland)
RAAC PERTH LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
RAAC PERTH LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
RAAC PERTH LTD
BALANCE SHEET
AS AT 30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
119,370
194,370
Current assets
Debtors
4
30,749
385,986
Cash at bank and in hand
147
2,951
30,896
388,937
Creditors: amounts falling due within one year
5
(80,666)
(510,699)
Net current liabilities
(49,770)
(121,762)
Net assets
69,600
72,608
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
69,500
72,508
Total equity
69,600
72,608

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 May 2026 and are signed on its behalf by:
Mr A Calderwood
Director
Company registration number SC647545 (Scotland)
RAAC PERTH LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

RAAC PERTH LTD is a private company limited by shares incorporated in Scotland. The registered office is C/O Hayburn Lane Property, 23 Burgh Hall Street, Glasgow, Scotland, G11 5LN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.2
Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

1.3
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
RAAC PERTH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
3
Investment property
2025
£
Fair value
At 1 December 2024
194,370
Disposals
(75,000)
At 30 November 2025
119,370
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
903
-
0
Other debtors
29,846
385,986
30,749
385,986
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
-
0
6,371
Other creditors
80,666
504,328
80,666
510,699
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