Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC263909 Mr Bruce Linton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC263909 2024-09-30 SC263909 2025-09-30 SC263909 2024-10-01 2025-09-30 SC263909 frs-core:CurrentFinancialInstruments 2025-09-30 SC263909 frs-core:SharePremium 2025-09-30 SC263909 frs-core:ShareCapital 2025-09-30 SC263909 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC263909 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC263909 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 SC263909 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC263909 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC263909 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC263909 frs-bus:Director1 2024-10-01 2025-09-30 SC263909 frs-countries:Scotland 2024-10-01 2025-09-30 SC263909 2023-09-30 SC263909 2024-09-30 SC263909 2023-10-01 2024-09-30 SC263909 frs-core:CurrentFinancialInstruments 2024-09-30 SC263909 frs-core:SharePremium 2024-09-30 SC263909 frs-core:ShareCapital 2024-09-30 SC263909 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC263909
Rattray Real Estate Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Winton & Co
Chartered Accountants
16 Hamilton Street
Broughty Ferry
Dundee
Angus
DD5 2NR
Rattray Real Estate Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Rattray Real Estate Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: SC263909

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 21,553 |  | 15,085 |
Debtors | 5 | 154 |  | 154 |
Cash at bank and in hand |  | 974 |  | 999 |
|  | 22,681 |  | 16,238 |
Creditors: Amounts Falling Due Within One Year | 6 | (729,191 ) |  | (719,760 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (706,510 ) |  | (703,522 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (706,510 ) |  | (703,522 )
NET LIABILITIES |  |  | (706,510 ) |  | (703,522 )
CAPITAL AND RESERVES
Called up share capital |  |  | 10,000 |  | 10,000
Share premium account |  |  | 195,000 |  | 195,000
Profit and Loss Account |  |  | (911,510 ) |  | (908,522 )
SHAREHOLDERS' FUNDS |  |  | (706,510) |  | (703,522)

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 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

Mr Bruce Linton Director
23/06/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Rattray Real Estate Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Rattray Real Estate Limited is a private company, limited by shares, incorporated in Scotland, registered number SC263909 . The registered office is Bannerman House, 27 South Tay Street, Dundee, DD1 1NR.
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. 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.
2.3. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financial transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reveiwed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial assets that exceeds what the carrying amount would have been had the impairment not previously been recognised.
2.4. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held in call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 21,553 |  | 15,085

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 154 |  | 154

Page 2
Page 3
Rattray Real Estate Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Other loans | 728,381 |  | 718,989
Other creditors | 810 |  | 770
| 729,191 |  | 719,760

Page 3