Acorah Software Products - Accounts Production 19.3.600 false true 31 May 2025 1 June 2024 false 1 June 2025 31 May 2026 31 May 2026 SC630759 Mr Michael Ryan Michael Ryan true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC630759 2025-05-31 SC630759 2026-05-31 SC630759 2025-06-01 2026-05-31 SC630759 frs-core:CurrentFinancialInstruments 2026-05-31 SC630759 frs-core:Non-currentFinancialInstruments 2026-05-31 SC630759 frs-core:BetweenOneFiveYears 2026-05-31 SC630759 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-01 2026-05-31 SC630759 frs-core:MotorVehicles 2026-05-31 SC630759 frs-core:MotorVehicles 2025-06-01 2026-05-31 SC630759 frs-core:MotorVehicles 2025-05-31 SC630759 frs-core:PlantMachinery 2026-05-31 SC630759 frs-core:PlantMachinery 2025-06-01 2026-05-31 SC630759 frs-core:PlantMachinery 2025-05-31 SC630759 frs-core:WithinOneYear 2026-05-31 SC630759 frs-core:ShareCapital 2026-05-31 SC630759 frs-core:RetainedEarningsAccumulatedLosses 2026-05-31 SC630759 frs-bus:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 SC630759 frs-bus:FilletedAccounts 2025-06-01 2026-05-31 SC630759 frs-bus:SmallEntities 2025-06-01 2026-05-31 SC630759 frs-bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 SC630759 frs-bus:SmallCompaniesRegimeForAccounts 2025-06-01 2026-05-31 SC630759 1 2025-06-01 2026-05-31 SC630759 frs-bus:Director1 2025-06-01 2026-05-31 SC630759 frs-core:CurrentFinancialInstruments 1 2026-05-31 SC630759 frs-core:CurrentFinancialInstruments 3 2026-05-31 SC630759 frs-countries:Scotland 2025-06-01 2026-05-31 SC630759 2024-05-31 SC630759 2025-05-31 SC630759 2024-06-01 2025-05-31 SC630759 frs-core:CurrentFinancialInstruments 2025-05-31 SC630759 frs-core:Non-currentFinancialInstruments 2025-05-31 SC630759 frs-core:BetweenOneFiveYears 2025-05-31 SC630759 frs-core:MotorVehicles 2024-06-01 2025-05-31 SC630759 frs-core:PlantMachinery 2024-06-01 2025-05-31 SC630759 frs-core:WithinOneYear 2025-05-31 SC630759 frs-core:ShareCapital 2025-05-31 SC630759 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC630759 frs-core:CurrentFinancialInstruments 1 2025-05-31 SC630759 frs-core:CurrentFinancialInstruments 3 2025-05-31
Registered number: SC630759
Ryan Plant Hire Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2026
Kerr Accountancy
Ryan Plant Hire Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Ryan Plant Hire Ltd
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: SC630759

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 410,434 |  | 427,846
|  |  | 410,434 |  | 427,846
CURRENT ASSETS
Debtors | 5 | 236,614 |  | 400,817 |
Cash at bank and in hand |  | 5,693 |  | 20,415 |
|  | 242,307 |  | 421,232 |
Creditors: Amounts Falling Due Within One Year | 6 | (360,651 ) |  | (423,475 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (118,344 ) |  | (2,243 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 292,090 |  | 425,603
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (189,525 ) |  | (193,844 )
NET ASSETS |  |  | 102,565 |  | 231,759
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Profit and Loss Account |  |  | 102,555 |  | 231,749
SHAREHOLDERS' FUNDS |  |  | 102,565 |  | 231,759

Page 1
Page 2
Ryan Plant Hire Ltd
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 2026 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 Michael Ryan Director
3rd August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Ryan Plant Hire Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
Ryan Plant Hire Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC630759 . The registered office is 30 Overwood Drive, Glasgow, G44 5SG.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Freehold | 0%
Plant & Machinery | 20% reducing balance
Motor Vehicles | 20% reducing balance

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 profit and loss account 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 profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2025: 6)
7 6
Page 3
Page 4
Ryan Plant Hire Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2025 | 647,093 | 42,328 | 689,421
Additions | 159,251 | 95,646 | 254,897
Disposals | (264,100 ) | (23,790 ) | (287,890 )
As at 31 May 2026 | 542,244 | 114,184 | 656,428
Depreciation
As at 1 June 2025 | 239,711 | 21,864 | 261,575
Provided during the period | 82,720 | 26,519 | 109,239
Disposals | (111,066 ) | (13,754 ) | (124,820 )
As at 31 May 2026 | 211,365 | 34,629 | 245,994
Net Book Value
As at 31 May 2026 | 330,879 | 79,555 | 410,434
As at 1 June 2025 | 407,382 | 20,464 | 427,846

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 240,985 |  | 168,028
Motor Vehicles | 69,794 |  | 21,864
| 310,779 |  | 189,892

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 31,131 |  | 212,892
Prepayments and accrued income | 510 |  | 2,312
Other debtors | 201,580 |  | 182,220
Inter-company | 3,393 |  | 3,393
| 236,614 |  | 400,817

Page 4
Page 5
Ryan Plant Hire Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 133,480 |  | 158,182
Trade creditors | 90,208 |  | 102,358
Bank loans and overdrafts | 5,000 |  | 5,000
Other taxes and social security | 5,193 |  | 2,532
VAT | 25,775 |  | 29,477
Net wages | 2,398 |  | -
Other creditors | 49,000 |  | 89,700
Inter-company creditor | 12,646 |  | 346
Accruals and deferred income | - |  | 1,500
Director's loan account | 36,951 |  | 34,380
| 360,651 |  | 423,475

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 174,509 |  | 173,379
Bank loans | 15,016 |  | 20,465
| 189,525 |  | 193,844

8. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 133,480 |  | 158,182
Later than one year and not later than five years | 174,509 |  | 173,379
| 307,989 |  | 331,561
| 307,989 |  | 331,561

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

10. Related Party Transactions
During the year the company entered into transcations with a company under common control.
At the year end, the company owed £12,646 to RPH Glasgow Ltd (2025 - £646). The balance is unsecured, interest free and repayable on demand.
At the year end, the company was owed £3,393 by RPR Skips Ltd. (2025 - £3,393). The balance is unsecured, interest free and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is Michael Ryan by virtue of his ownership of 100% of the issued share capital in the company.
Page 5