Acorah Software Products - Accounts Production 19.1.200 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC332409 A M Mcleod A M Mcleod and I Macleod true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC332409 2024-12-31 SC332409 2025-12-31 SC332409 2025-01-01 2025-12-31 SC332409 frs-core:CurrentFinancialInstruments 2025-12-31 SC332409 frs-core:Non-currentFinancialInstruments 2025-12-31 SC332409 frs-core:ComputerEquipment 2025-12-31 SC332409 frs-core:ComputerEquipment 2025-01-01 2025-12-31 SC332409 frs-core:ComputerEquipment 2024-12-31 SC332409 frs-core:FurnitureFittings 2025-12-31 SC332409 frs-core:FurnitureFittings 2025-01-01 2025-12-31 SC332409 frs-core:FurnitureFittings 2024-12-31 SC332409 frs-core:CapitalRedemptionReserve 2025-12-31 SC332409 frs-core:ShareCapital 2025-12-31 SC332409 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC332409 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC332409 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC332409 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC332409 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC332409 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC332409 1 2025-01-01 2025-12-31 SC332409 frs-bus:Director1 2025-01-01 2025-12-31 SC332409 frs-bus:Director1 2024-12-31 SC332409 frs-bus:Director1 2025-12-31 SC332409 frs-countries:Scotland 2025-01-01 2025-12-31 SC332409 2023-12-31 SC332409 2024-12-31 SC332409 2024-01-01 2024-12-31 SC332409 frs-core:CurrentFinancialInstruments 2024-12-31 SC332409 frs-core:Non-currentFinancialInstruments 2024-12-31 SC332409 frs-core:CapitalRedemptionReserve 2024-12-31 SC332409 frs-core:ShareCapital 2024-12-31 SC332409 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC332409
Right People (Recruitment Solutions) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Right People (Recruitment Solutions) Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Right People (Recruitment Solutions) Limited
Company Information
For The Year Ended 31 December 2025
Company Information

Director | A M Mcleod
Company Number | SC332409
Registered Office | 5 Carden Place
| Aberdeen
| AB10 1UT

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Right People (Recruitment Solutions) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC332409

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,131 |  | 3,283
|  |  | 2,131 |  | 3,283
CURRENT ASSETS
Debtors | 5 | 26,723 |  | 41,004 |
Cash at bank and in hand |  | 7,538 |  | 6,513 |
|  | 34,261 |  | 47,517 |
Creditors: Amounts Falling Due Within One Year | 6 | (35,845 ) |  | (44,786 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,584 ) |  | 2,731
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 547 |  | 6,014
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (4,411 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (534 ) |  | (820 )
NET ASSETS |  |  | 13 |  | 783
CAPITAL AND RESERVES
Called up share capital | 8 |  | 50 |  | 50
Capital redemption reserve |  |  | 50 |  | 50
Profit and Loss Account |  |  | (87 ) |  | 683
SHAREHOLDERS' FUNDS |  |  | 13 |  | 783

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Right People (Recruitment Solutions) Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

A M Mcleod Director
5th June 2026

The notes on pages 4 to 6 form part of these financial statements.
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Right People (Recruitment Solutions) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Right People (Recruitment Solutions) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC332409 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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
These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Fixtures & Fittings | 33% reducing balance
Computer Equipment | 20% reducing balance

2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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Right People (Recruitment Solutions) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the period was 3 (2024: 3)
3 3
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 1,598 | 11,704 | 13,302
Disposals | (1,188 ) | - | (1,188 )
As at 31 December 2025 | 410 | 11,704 | 12,114
Depreciation
As at 1 January 2025 | 1,368 | 8,651 | 10,019
Provided during the period | 45 | 1,007 | 1,052
Disposals | (1,088 ) | - | (1,088 )
As at 31 December 2025 | 325 | 9,658 | 9,983
Net Book Value
As at 31 December 2025 | 85 | 2,046 | 2,131
As at 1 January 2025 | 230 | 3,053 | 3,283

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 25,941 |  | 33,113
Other debtors | 782 |  | 7,891
| 26,723 |  | 41,004

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 827 |  | 1,911
Bank loans and overdrafts | 4,416 |  | 10,397
Amounts owed to participating interests | 7,240 |  | -
Other creditors | 5,834 |  | 3,583
Taxation and social security | 17,528 |  | 28,895
| 35,845 |  | 44,786

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 4,411

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Right People (Recruitment Solutions) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 50 |  | 50

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

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Alexander Mcleod | 6,262 | 6,500 | - | - | 12,762

The above loan is unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
The company's ultimate controlling party is A M Mcleod and I Macleod .
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