RINNES CONSULTANCY LTD

Company Registration Number:
SC335563 (Scotland)

Unaudited abridged accounts for the year ended 30 April 2026

Period of accounts

Start date: 01 May 2025

End date: 30 April 2026

RINNES CONSULTANCY LTD

Contents of the Financial Statements

for the Period Ended 30 April 2026

Balance sheet
Notes

RINNES CONSULTANCY LTD

Balance sheet

As at 30 April 2026


Notes
2026
2025


£
£
Fixed assets
Tangible assets: 3 226 453
Total fixed assets: 226 453
Current assets
Debtors: 4 122,037 215,676
Cash at bank and in hand: 64,421 85,589
Total current assets: 186,458 301,265
Creditors: amounts falling due within one year: 5 (15,986) (81,667)
Net current assets (liabilities): 170,472 219,598
Total assets less current liabilities: 170,698 220,051
Provision for liabilities: (43) (86)
Total net assets (liabilities): 170,655 219,965
Capital and reserves
Called up share capital: 394 394
Share premium account: 17,115 17,115
Profit and loss account: 153,146 202,456
Shareholders funds: 170,655 219,965

The notes form part of these financial statements

RINNES CONSULTANCY LTD

Balance sheet statements

For the year ending 30 April 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 23 July 2026
and signed on behalf of the board by:

Name: M Rankine
Status: Director

The notes form part of these financial statements

RINNES CONSULTANCY LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents the value of sales to customers, net of discounts, allowances and other payments to customers and excludes VAT. Sales of services are recognised when the company has provided the service to the customer and collectability of the related receivable is reasonably assured.

Tangible fixed assets and depreciation policy

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives as follows: Fixtures and Fittings 20% straight line basis Fixtures and Fittings 33% straight line basis.

Other accounting policies

Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Deferred tax liabilities are not discounted.

RINNES CONSULTANCY LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

2. Employees

2026 2025
Average number of employees during the period 2 2

RINNES CONSULTANCY LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

3. Tangible Assets

Total
Cost £
At 01 May 2025 1,455
At 30 April 2026 1,455
Depreciation
At 01 May 2025 1,002
Charge for year 227
At 30 April 2026 1,229
Net book value
At 30 April 2026 226
At 30 April 2025 453

RINNES CONSULTANCY LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

4. Debtors

2026 2025
££
Debtors due after more than one year: 33,975 119,019

RINNES CONSULTANCY LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

5. Creditors: amounts falling due within one year note

Corporation tax £822 (2025 - £1,846) Other taxation and social security £591 (2025 - £3,424) Other creditors £14,573 (2025 £76,397)

RINNES CONSULTANCY LTD

Notes to the Financial Statements

for the Period Ended 30 April 2026

6. Related party transactions

Name of the related party: M Rankine
Relationship:
Director
Description of the Transaction: At 30 April 2025 the company owed M Rankine, one of the directors £72,191; during the year the company repaid £61,913 to M Rankine. At the year end the company owed M Rankine £10,278. The company declared and paid £22,780 of dividends to M Rankine during the year.
£
Balance at 01 May 2025 72,191
Balance at 30 April 2026 10,278
Name of the related party: L Rankine
Relationship:
Director
Description of the Transaction: During the year the company declared and paid dividends totalling £29,850 to L Rankine, one of the directors.
£
Balance at 01 May 2025 0
Balance at 30 April 2026 0