Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC691318 Mr R Benzie Mr R Benzie true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC691318 2025-03-31 SC691318 2026-03-31 SC691318 2025-04-01 2026-03-31 SC691318 frs-core:CurrentFinancialInstruments 2026-03-31 SC691318 frs-core:Non-currentFinancialInstruments 2026-03-31 SC691318 frs-core:ComputerEquipment 2026-03-31 SC691318 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC691318 frs-core:ComputerEquipment 2025-03-31 SC691318 frs-core:FurnitureFittings 2026-03-31 SC691318 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC691318 frs-core:FurnitureFittings 2025-03-31 SC691318 frs-core:MotorVehicles 2026-03-31 SC691318 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC691318 frs-core:MotorVehicles 2025-03-31 SC691318 frs-core:PlantMachinery 2026-03-31 SC691318 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC691318 frs-core:PlantMachinery 2025-03-31 SC691318 frs-core:ShareCapital 2026-03-31 SC691318 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC691318 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC691318 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC691318 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC691318 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC691318 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC691318 1 2025-04-01 2026-03-31 SC691318 frs-bus:Director1 2025-04-01 2026-03-31 SC691318 frs-bus:Director1 2025-03-31 SC691318 frs-bus:Director1 2026-03-31 SC691318 frs-countries:Scotland 2025-04-01 2026-03-31 SC691318 2024-03-31 SC691318 2025-03-31 SC691318 2024-04-01 2025-03-31 SC691318 frs-core:CurrentFinancialInstruments 2025-03-31 SC691318 frs-core:Non-currentFinancialInstruments 2025-03-31 SC691318 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC691318 frs-core:ShareCapital 2025-03-31 SC691318 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC691318
RHB Inspection Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Nuvo Scotland Limited
RHB Inspection Services Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
RHB Inspection Services Ltd
Accountants' Report
For The Year Ended 31 March 2026
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of RHB Inspection Services Ltd for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of RHB Inspection Services Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of RHB Inspection Services Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of RHB Inspection Services Ltd and state those matters that we have agreed to state to the director of RHB Inspection Services Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RHB Inspection Services Ltd and its director as a body for our work or for this report.
It is your duty to ensure that RHB Inspection Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of RHB Inspection Services Ltd . You consider that RHB Inspection Services Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of RHB Inspection Services Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

10 August 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
RHB Inspection Services Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC691318

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,857 |  | 11,768
|  |  | 5,857 |  | 11,768
CURRENT ASSETS
Debtors | 5 | 7,910 |  | 5,634 |
Cash at bank and in hand |  | 71,233 |  | 51,079 |
|  | 79,143 |  | 56,713 |
Creditors: Amounts Falling Due Within One Year | 6 | (48,475 ) |  | (38,566 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 30,668 |  | 18,147
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 36,525 |  | 29,915
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (5,178 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,464 ) |  | (2,236 )
NET ASSETS |  |  | 35,061 |  | 22,501
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 35,060 |  | 22,500
SHAREHOLDERS' FUNDS |  |  | 35,061 |  | 22,501

Page 2
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RHB Inspection Services Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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 R Benzie Director
3 August 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
RHB Inspection Services Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
RHB Inspection Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC691318 . The registered office is 34 Boat Croft, Kemnay, AB51 5GZ.
The presentation currency of the financial statements is the Pound Sterling (£).
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
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 | - 20% on cost
Motor Vehicles | - 25% on cost
Fixtures & Fittings | - 20% on cost
Computer Equipment | - 33% on cost

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 profit and loss account as incurred.
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RHB Inspection Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
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
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.
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: 1 (2025: 1)
1 1
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Page 6
RHB Inspection Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 642 | 22,990 | 819 | 1,267 | 25,718
Additions | - | - | - | 139 | 139
Disposals | - | - | - | (291 ) | (291 )
As at 31 March 2026 | 642 | 22,990 | 819 | 1,115 | 25,566
Depreciation
As at 1 April 2025 | 54 | 11,974 | 655 | 1,267 | 13,950
Provided during the period | 128 | 5,747 | 164 | 11 | 6,050
Disposals | - | - | - | (291 ) | (291 )
As at 31 March 2026 | 182 | 17,721 | 819 | 987 | 19,709
Net Book Value
As at 31 March 2026 | 460 | 5,269 | - | 128 | 5,857
As at 1 April 2025 | 588 | 11,016 | 164 | - | 11,768

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 5,269 |  | 11,016

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 7,910 |  | 5,634

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 6,068 |  | 6,927
Corporation tax | 14,690 |  | 10,334
Other taxes and social security | 285 |  | 120
VAT | 3,893 |  | 3,100
Director's loan account | 23,539 |  | 18,085
| 48,475 |  | 38,566

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 5,178

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RHB Inspection Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Robert Benzie | (18,085 ) | - | (5,455 ) | - | (23,539 )

The above loan is interest free and has no fixed repayment terms.
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr R Benzie by virtue of his ownership of 100% of the issued share capital in the company.
Page 7