Acorah Software Products - Accounts Production 19.2.450 false true true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 SC655881 Mr R Etherson Miss H N Bishop iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC655881 2025-02-28 SC655881 2026-02-28 SC655881 2025-03-01 2026-02-28 SC655881 frs-core:CurrentFinancialInstruments 2026-02-28 SC655881 frs-core:ComputerEquipment 2025-03-01 2026-02-28 SC655881 frs-core:PlantMachinery 2026-02-28 SC655881 frs-core:PlantMachinery 2025-03-01 2026-02-28 SC655881 frs-core:PlantMachinery 2025-02-28 SC655881 frs-core:ShareCapital 2026-02-28 SC655881 frs-core:RetainedEarningsAccumulatedLosses 2025-03-01 2026-02-28 SC655881 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 SC655881 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 SC655881 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 SC655881 frs-bus:SmallEntities 2025-03-01 2026-02-28 SC655881 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 SC655881 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 SC655881 frs-bus:Director1 2025-03-01 2026-02-28 SC655881 frs-bus:Director2 2025-03-01 2026-02-28 SC655881 frs-countries:Scotland 2025-03-01 2026-02-28 SC655881 2024-02-29 SC655881 2025-02-28 SC655881 2024-03-01 2025-02-28 SC655881 frs-core:CurrentFinancialInstruments 2025-02-28 SC655881 frs-core:ShareCapital 2024-02-29 SC655881 frs-core:ShareCapital 2025-02-28 SC655881 frs-core:RetainedEarningsAccumulatedLosses 2024-03-01 2025-02-28 SC655881 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-02-29 SC655881 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: SC655881
RMH Brands Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Blyth Accountants Limited
Chartered Certified Accountants
Merlin House, Suite 5
20 Mossland Road
Glasgow
G52 4XZ
RMH Brands Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Statement of Changes in Equity | 2
Notes to the Financial Statements | 3—5

Page 1
RMH Brands Ltd
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: SC655881

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Fixed Assets | 4 |  | 1,052 |  | 2,419
|  |  | 1,052 |  | 2,419
CURRENT ASSETS
Stocks |  | 459,211 |  | 440,184 |
Debtors | 5 | 40,707 |  | 9,627 |
Cash at bank and in hand |  | 631,984 |  | 179,845 |
|  | 1,131,902 |  | 629,656 |
Creditors: Amounts Falling Due Within One Year | 6 | (381,702 ) |  | (265,730 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 750,200 |  | 363,926
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 751,252 |  | 366,345
NET ASSETS |  |  | 751,252 |  | 366,345
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 751,152 |  | 366,245
SHAREHOLDERS' FUNDS |  |  | 751,252 |  | 366,345

For the year ending 28 February 2026 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 Etherson Director | Miss H N Bishop Director
26 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 1
Page 2
RMH Brands Ltd
Statement of Changes in Equity
For The Year Ended 28 February 2026
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 March 2024 | 100 | 235,682 | 235,782
Profit for the year and total comprehensive income | - | 195,648 | 195,648
Dividends paid | - | (65,085) | (65,085)
As at 28 February 2025 and 1 March 2025 | 100 | 366,245 | 366,345
Profit for the year and total comprehensive income | - | 438,947 | 438,947
Dividends paid | - | (54,040) | (54,040)
As at 28 February 2026 | 100 | 751,152 | 751,252

Page 2
Page 3
RMH Brands Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
RMH Brands Ltd is a private company, limited by shares, registered in Scotland, company registration number SC655881 . The registered office is c/o Blyth Accountants, Merlin House, 20 Mossland Road, Suite 5, Glasgow, G52 4XZ.
The presentation currency of the financial statements is 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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
Judgements
The company considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements. The directors consider there to be no such significant judgements.
Provisions
Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is recognised when the significant risks and rewards of ownership of the goods and services have transferred to the buyer
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer Equipment | 33% on cost

Tangible fixed assets are included at cost less accumulated depreciation and impairment.
Impairment of tangible fixed assets
At each reporting date non-financial assets not carried at fair value, like plant and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount which is the higher of value in use and fair value less cost to sell, is estimated and compared with the carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit and loss.
2.6. 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.
Page 3
Page 4
RMH Brands Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.7. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and investments in non-puttable ordinary shares.
Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received.
Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for evidence of impairment and if found, an impairment loss is recognised in profit or loss.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.
2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.9. Taxation
Taxation represents the sum of tax currently payable and deferred tax. 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.
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors considers that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
With the exception of changes arising on the initial recognition of a business combination, the tax expense is
presented either in profit or loss, other comprehensive income or statement of changes in equity depending on the transaction that resulted in the tax expense.
Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.
Page 4
Page 5
RMH Brands Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Fixed Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 March 2025 | 5,917
As at 28 February 2026 | 5,917
Depreciation
As at 1 March 2025 | 3,498
Provided during the period | 1,367
As at 28 February 2026 | 4,865
Net Book Value
As at 28 February 2026 | 1,052
As at 1 March 2025 | 2,419

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 40,707 |  | 9,627

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 18,553 |  | 4,552
Other creditors | 185,839 |  | 187,446
Taxation and social security | 177,310 |  | 73,732
| 381,702 |  | 265,730

7. Related Party Transactions
Included within creditors is an amount due to directors of £170,537 (2025: £180,980). The balance is unsecured, interest free and repayable on demand.
Page 5