Acorah Software Products - Accounts Production 19.2.450 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 SC653394 Jacqueline Kerr Stephen Kerr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC653394 2025-04-30 SC653394 2026-04-30 SC653394 2025-05-01 2026-04-30 SC653394 frs-core:CurrentFinancialInstruments 2026-04-30 SC653394 frs-core:Non-currentFinancialInstruments 2026-04-30 SC653394 frs-core:BetweenOneFiveYears 2026-04-30 SC653394 frs-core:FurnitureFittings 2026-04-30 SC653394 frs-core:FurnitureFittings 2025-05-01 2026-04-30 SC653394 frs-core:FurnitureFittings 2025-04-30 SC653394 frs-core:MotorVehicles 2026-04-30 SC653394 frs-core:MotorVehicles 2025-05-01 2026-04-30 SC653394 frs-core:MotorVehicles 2025-04-30 SC653394 frs-core:PlantMachinery 2026-04-30 SC653394 frs-core:PlantMachinery 2025-05-01 2026-04-30 SC653394 frs-core:PlantMachinery 2025-04-30 SC653394 frs-core:WithinOneYear 2026-04-30 SC653394 frs-core:ShareCapital 2026-04-30 SC653394 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 SC653394 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC653394 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 SC653394 frs-bus:SmallEntities 2025-05-01 2026-04-30 SC653394 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC653394 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC653394 frs-bus:Director1 2025-05-01 2026-04-30 SC653394 frs-bus:Director2 2025-05-01 2026-04-30 SC653394 frs-countries:Scotland 2025-05-01 2026-04-30 SC653394 2024-04-30 SC653394 2025-04-30 SC653394 2024-05-01 2025-04-30 SC653394 frs-core:CurrentFinancialInstruments 2025-04-30 SC653394 frs-core:Non-currentFinancialInstruments 2025-04-30 SC653394 frs-core:BetweenOneFiveYears 2025-04-30 SC653394 frs-core:WithinOneYear 2025-04-30 SC653394 frs-core:ShareCapital 2025-04-30 SC653394 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: SC653394
Redgate Timber Frame Limited
Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: SC653394
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 174,428 148,361
174,428 148,361
CURRENT ASSETS
Stocks 5 20,000 20,000
Debtors 6 65,740 99,342
Cash at bank and in hand 81,428 61,487
167,168 180,829
Creditors: Amounts Falling Due Within One Year 7 (136,224 ) (87,728 )
NET CURRENT ASSETS (LIABILITIES) 30,944 93,101
TOTAL ASSETS LESS CURRENT LIABILITIES 205,372 241,462
Creditors: Amounts Falling Due After More Than One Year 8 (21,240 ) (21,083 )
NET ASSETS 184,132 220,379
CAPITAL AND RESERVES
Called up share capital 10 300 300
Income Statement 183,832 220,079
SHAREHOLDERS' FUNDS 184,132 220,379
Page 1
Page 2
For the year ending 30 April 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 Income Statement.
On behalf of the board
Stephen Kerr
Director
2nd June 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Redgate Timber Frame Limited is a private company, limited by shares, incorporated in Scotland, registered number SC653394 . The registered office is 12 Castle Walk, Ayr, Ayrshire, KA7 4HH.
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.
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:
Plant & Machinery over 5 years
Motor Vehicles over 4 years
Fixtures & Fittings over 5 years
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.5. 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.
2.6. 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
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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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 4)
4 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2025 143,850 130,598 2,807 277,255
Additions 23,450 38,913 - 62,363
Disposals (2,350 ) - - (2,350 )
As at 30 April 2026 164,950 169,511 2,807 337,268
Depreciation
As at 1 May 2025 75,109 52,438 1,347 128,894
Provided during the period 14,281 21,162 292 35,735
Disposals (1,789 ) - - (1,789 )
As at 30 April 2026 87,601 73,600 1,639 162,840
Net Book Value
As at 30 April 2026 77,349 95,911 1,168 174,428
As at 1 May 2025 68,741 78,160 1,460 148,361
5. Stocks
2026 2025
£ £
Work in progress 20,000 20,000
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 65,740 99,342
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 24,937 25,999
Trade creditors - (1 )
Other creditors 94,618 5,260
Taxation and social security 16,669 56,470
136,224 87,728
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 21,240 21,083
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 24,937 25,999
Later than one year and not later than five years 21,240 21,083
46,177 47,082
46,177 47,082
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 300 300
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