Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 7098288 Mr Roy Constable Mr Benjamin Constable iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 7098288 2024-12-31 7098288 2025-12-31 7098288 2025-01-01 2025-12-31 7098288 frs-core:CurrentFinancialInstruments 2025-12-31 7098288 frs-core:Non-currentFinancialInstruments 2025-12-31 7098288 frs-core:BetweenOneFiveYears 2025-12-31 7098288 frs-core:ComputerEquipment 2025-12-31 7098288 frs-core:ComputerEquipment 2025-01-01 2025-12-31 7098288 frs-core:ComputerEquipment 2024-12-31 7098288 frs-core:MotorVehicles 2025-12-31 7098288 frs-core:MotorVehicles 2025-01-01 2025-12-31 7098288 frs-core:MotorVehicles 2024-12-31 7098288 frs-core:PlantMachinery 2025-12-31 7098288 frs-core:PlantMachinery 2025-01-01 2025-12-31 7098288 frs-core:PlantMachinery 2024-12-31 7098288 frs-core:WithinOneYear 2025-12-31 7098288 frs-core:ShareCapital 2025-12-31 7098288 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 7098288 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 7098288 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 7098288 frs-bus:SmallEntities 2025-01-01 2025-12-31 7098288 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 7098288 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 7098288 frs-bus:Director1 2025-01-01 2025-12-31 7098288 frs-bus:Director2 2025-01-01 2025-12-31 7098288 frs-core:CurrentFinancialInstruments 1 2025-12-31 7098288 frs-core:CurrentFinancialInstruments 2 2025-12-31 7098288 frs-countries:EnglandWales 2025-01-01 2025-12-31 7098288 2023-12-31 7098288 2024-12-31 7098288 2024-01-01 2024-12-31 7098288 frs-core:CurrentFinancialInstruments 2024-12-31 7098288 frs-core:Non-currentFinancialInstruments 2024-12-31 7098288 frs-core:BetweenOneFiveYears 2024-12-31 7098288 frs-core:WithinOneYear 2024-12-31 7098288 frs-core:ShareCapital 2024-12-31 7098288 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 7098288 frs-core:CurrentFinancialInstruments 1 2024-12-31 7098288 frs-core:CurrentFinancialInstruments 2 2024-12-31
Registered number: 7098288
R C Express Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
RGH Accountancy Limited
56 Redwick Road
Pilning
Bristol
BS35 4LU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 7098288
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 438,335 345,542
438,335 345,542
CURRENT ASSETS
Debtors 5 282,892 269,898
Cash at bank and in hand 66,854 107,194
349,746 377,092
Creditors: Amounts Falling Due Within One Year 6 (310,479 ) (278,432 )
NET CURRENT ASSETS (LIABILITIES) 39,267 98,660
TOTAL ASSETS LESS CURRENT LIABILITIES 477,602 444,202
Creditors: Amounts Falling Due After More Than One Year 7 (85,474 ) (53,143 )
NET ASSETS 392,128 391,059
CAPITAL AND RESERVES
Called up share capital 9 35 35
Profit and Loss Account 392,093 391,024
SHAREHOLDERS' FUNDS 392,128 391,059
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For the year ending 31 December 2025 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 Profit and Loss Account.
On behalf of the board
Mr Roy Constable
Director
Mr Benjamin Constable
Director
9th September 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
R C Express Limited is a private company, limited by shares, incorporated in England & Wales, registered number 7098288 . The registered office is Richmond House, Avonmouth Way, Bristol, BS11 8DE.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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 stated at cost less depreciation. 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
Motor Vehicles 25
Computer Equipment 25
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.
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2.5. 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 year 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
14Average number of employees, including directors, during the year was: 14 (2024: 14)
14 14
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 151,748 674,003 13,566 839,317
Additions - 258,467 - 258,467
Disposals - (100,000 ) - (100,000 )
As at 31 December 2025 151,748 832,470 13,566 997,784
Depreciation
As at 1 January 2025 91,772 388,279 13,724 493,775
Provided during the period 11,987 130,115 (158 ) 141,944
Disposals - (76,270 ) - (76,270 )
As at 31 December 2025 103,759 442,124 13,566 559,449
...CONTINUED
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Net Book Value
As at 31 December 2025 47,989 390,346 - 438,335
As at 1 January 2025 59,976 285,724 (158 ) 345,542
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 280,172 267,178
Other debtors 1,875 1,875
Rent deposit 845 845
282,892 269,898
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 73,814 17,410
Trade creditors 157,649 149,219
Corporation tax 341 52,781
Other taxes and social security 13,248 2,576
VAT 38,098 35,558
Bounce back loan 8,333 18,333
Pension scheme creditor (867 ) 209
Accruals and deferred income 1,838 1,838
Directors' loan accounts 18,025 508
310,479 278,432
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 85,474 53,143
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 73,814 17,410
Later than one year and not later than five years 85,474 53,143
159,288 70,553
159,288 70,553
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 35 35
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