Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 02164369 Mr Philip Robinson Mr Paul Robinson Mr Jonathan Loton Mrs Diane Robinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02164369 2024-12-31 02164369 2025-12-31 02164369 2025-01-01 2025-12-31 02164369 frs-core:CurrentFinancialInstruments 2025-12-31 02164369 frs-core:Non-currentFinancialInstruments 2025-12-31 02164369 frs-core:ComputerEquipment 2025-12-31 02164369 frs-core:ComputerEquipment 2025-01-01 2025-12-31 02164369 frs-core:ComputerEquipment 2024-12-31 02164369 frs-core:FurnitureFittings 2025-12-31 02164369 frs-core:FurnitureFittings 2025-01-01 2025-12-31 02164369 frs-core:FurnitureFittings 2024-12-31 02164369 frs-core:MotorVehicles 2025-12-31 02164369 frs-core:MotorVehicles 2025-01-01 2025-12-31 02164369 frs-core:MotorVehicles 2024-12-31 02164369 frs-core:PlantMachinery 2025-12-31 02164369 frs-core:PlantMachinery 2025-01-01 2025-12-31 02164369 frs-core:PlantMachinery 2024-12-31 02164369 frs-core:OtherReservesSubtotal 2025-12-31 02164369 frs-core:ShareCapital 2025-12-31 02164369 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 02164369 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02164369 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 02164369 frs-bus:SmallEntities 2025-01-01 2025-12-31 02164369 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02164369 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02164369 frs-core:CostValuation 2024-12-31 02164369 frs-core:CostValuation 2025-12-31 02164369 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 02164369 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 02164369 frs-bus:Director1 2025-01-01 2025-12-31 02164369 frs-bus:Director2 2025-01-01 2025-12-31 02164369 frs-bus:Director3 2025-01-01 2025-12-31 02164369 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 02164369 frs-countries:EnglandWales 2025-01-01 2025-12-31 02164369 2023-12-31 02164369 2024-12-31 02164369 2024-01-01 2024-12-31 02164369 frs-core:CurrentFinancialInstruments 2024-12-31 02164369 frs-core:Non-currentFinancialInstruments 2024-12-31 02164369 frs-core:OtherReservesSubtotal 2024-12-31 02164369 frs-core:ShareCapital 2024-12-31 02164369 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 02164369
R.M.D. Contracts Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Lomas and Company Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02164369
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 132,651 178,532
Investments 5 1,000 1,000
133,651 179,532
CURRENT ASSETS
Stocks 15,000 15,000
Debtors 6 4,012,976 4,210,989
Cash at bank and in hand 904,549 937,952
4,932,525 5,163,941
Creditors: Amounts Falling Due Within One Year 7 (2,094,937 ) (1,893,669 )
NET CURRENT ASSETS (LIABILITIES) 2,837,588 3,270,272
TOTAL ASSETS LESS CURRENT LIABILITIES 2,971,239 3,449,804
Creditors: Amounts Falling Due After More Than One Year 8 - (193,190 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (25,065 ) (34,760 )
NET ASSETS 2,946,174 3,221,854
CAPITAL AND RESERVES
Called up share capital 9 2 2
Other reserves (1,050,000 ) -
Profit and Loss Account 3,996,172 3,221,852
SHAREHOLDERS' FUNDS 2,946,174 3,221,854
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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 Paul Robinson
Director
18/09/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
R.M.D. Contracts Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02164369 . The registered office is Unit 4, Broadway Industrial Estate, Outram Road Dukinfield, Cheshire, SK16 4XE.
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
Income recognition represents the turnover attributable for contract activity during the year, exclusive of VAT.  This is measured on an accruals basis, attributing the revenue to the period in which the service was performed, where activity overlaps the year end.
Profit on long term contracts is taken as the work is carried out, if the final outcome can be assessed with reasonable certainty. The profit included is calculated on a prudent basis to reflect the proportion of work carried out by the year end by recording turnover and related costs as contract activity progresses. Turnover is calculated as that proportion of total contract revenue which costs incurred to date bear to total expected costs for that contract. Revenue derived from variations on contracts is only recognised when they have been accepted by customers.
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:
Plant & Machinery 20% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% on 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.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.6. Financial Instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.
Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.
Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.
Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.
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2.7. 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 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 35 (2024: 35)
35 35
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 21,031 438,731 11,516 75,744 547,022
Disposals - (13,780 ) - - (13,780 )
As at 31 December 2025 21,031 424,951 11,516 75,744 533,242
Depreciation
As at 1 January 2025 19,111 275,201 9,430 64,748 368,490
Provided during the period 384 40,659 313 3,629 44,985
Disposals - (12,884 ) - - (12,884 )
As at 31 December 2025 19,495 302,976 9,743 68,377 400,591
Net Book Value
As at 31 December 2025 1,536 121,975 1,773 7,367 132,651
As at 1 January 2025 1,920 163,530 2,086 10,996 178,532
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5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 January 2025 1,000
As at 31 December 2025 1,000
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 1,000
As at 1 January 2025 1,000
Investment in subsidiaries and associated undertakings are accounted for at cost less impairment.
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,677,319 2,151,278
Amounts recoverable on contracts 169,196 17,737
Amounts owed by group undertakings 586,373 1,636,373
Amounts owed by participating interests 494,810 306,020
Other debtors 85,278 99,581
4,012,976 4,210,989
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 89,412 42,683
Trade creditors 924,981 1,192,814
Bank loans and overdrafts 104,130 250,008
Other creditors 547,466 45,168
Taxation and social security 428,948 362,996
2,094,937 1,893,669
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 89,060
Bank loans - 104,130
- 193,190
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
R.M.D. Contracts Limited is a wholly owned subsidiary of Hardshelfco 132 Limited, the controlling party. Hardshelfco 132 Limited is a wholly owned subsidiary of R.M.D. Holdings Limited. R.M.D. Contracts Limited, Hardshelfco 132 Limited, and R.M.D. Holdings Limited have common directors. 
At 31st December 2024 R.M.D. Holdings Limited had an inter company loan balance owing to R.M.D. Contracts Limited of £1,636,373. The intercompany loan started in 2006, the balance owed of £1,636,373 has remained unaltered since 2009.
Effective at 31st December 2025 the companies have agreed to write down the inter company loan by £1,050,000, to tidy the balance sheet and formally recognise that this element of the intercompany debt will not be repaid. The loan write down has been reversed through the capital and reserve accounts of the respective companies. 
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