Company Registration No. SC831960 (Scotland)
RMM Bruntsmiddy Ltd
Unaudited accounts
for the period from 16 December 2024 to 31 December 2025
RMM Bruntsmiddy Ltd
Unaudited accounts
Contents
RMM Bruntsmiddy Ltd
Company Information
for the period from 16 December 2024 to 31 December 2025
Company Number
SC831960 (Scotland)
Registered Office
Smiddy View
Bruntsmithy
Turriff
Aberdeenshire
AB53 5PN
Scotland
RMM Bruntsmiddy Ltd
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
9,418
Creditors: amounts falling due within one year
(194,001)
Total assets less current liabilities
423
Creditors: amounts falling due after more than one year
4,402
Profit and loss account
4,824
For the period 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 September 2026 and were signed on its behalf by
Ricky Mackie
Director
Company Registration No. SC831960
RMM Bruntsmiddy Ltd
Notes to the Accounts
for the period from 16 December 2024 to 31 December 2025
RMM Bruntsmiddy Ltd is a private company, limited by shares, registered in Scotland, registration number SC831960. The registered office is Smiddy View, Bruntsmithy, Turriff, Aberdeenshire, AB53 5PN, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25 % Reducing balance method
Motor vehicles
25 % Reducing balance method
Computer equipment
25 % Reducing balance method
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
RMM Bruntsmiddy Ltd
Notes to the Accounts
for the period from 16 December 2024 to 31 December 2025
The financial statements have been prepared on a basis other than going concern.
The Company ceased trading on 31 December 2025 as all assets and trade were sold. At the balance sheet date, the Company had no ongoing trading activity and the directors had resolved to wind up the Company's affairs.
In accordance with FRS 102 Section 1A, the going concern basis of preparation is appropriate only where management does not intend to liquidate the entity or cease trading, or has no realistic alternative but to do so. As the Company had already ceased trading before the year end, the directors have concluded that the going concern basis is not appropriate for these financial statements.
Accordingly, the financial statements have been prepared on a break-up basis. Assets have been stated at the lower of carrying value and estimated net realisable value, and liabilities have been recognised to the extent they are expected to crystallise on winding up. All assets and liabilities have been reclassified as current where they would not otherwise meet the criteria for non-current presentation.
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 16 December 2024
-
-
-
-
Additions
117,240
58,195
1,115
176,550
Disposals
(117,240)
(58,195)
(1,115)
(176,550)
At 31 December 2025
-
-
-
-
Charge for the period
29,310
12,466
279
42,055
On disposals
(29,310)
(12,466)
(279)
(42,055)
At 31 December 2025
-
-
-
-
At 31 December 2025
-
-
-
-
RMM Bruntsmiddy Ltd
Notes to the Accounts
for the period from 16 December 2024 to 31 December 2025
Amounts falling due within one year
Accrued income and prepayments
636
7
Creditors: amounts falling due within one year
2025
Taxes and social security
4,443
Loans from directors
26,351
8
Creditors: amounts falling due after more than one year
2025
Taxes and social security
(4,402)
9
Transactions with related parties
At the balance sheet date, £26,351 was due to the director. The loan is unsecured, interest free and payable on demand.
10
Average number of employees
During the period the average number of employees was 4.