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 05265059 Mr Philip Robinson Mr Paul Robinson Mrs Diane Robinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05265059 2024-12-31 05265059 2025-12-31 05265059 2025-01-01 2025-12-31 05265059 frs-core:CurrentFinancialInstruments 2025-12-31 05265059 frs-core:Non-currentFinancialInstruments 2025-12-31 05265059 frs-core:OtherReservesSubtotal 2025-12-31 05265059 frs-core:ShareCapital 2025-12-31 05265059 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05265059 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05265059 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05265059 frs-bus:SmallEntities 2025-01-01 2025-12-31 05265059 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05265059 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05265059 frs-core:CostValuation 2024-12-31 05265059 frs-core:CostValuation 2025-12-31 05265059 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 05265059 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 05265059 frs-bus:Director1 2025-01-01 2025-12-31 05265059 frs-bus:Director1 2024-12-31 05265059 frs-bus:Director1 2025-12-31 05265059 frs-bus:Director2 2025-01-01 2025-12-31 05265059 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05265059 frs-countries:EnglandWales 2025-01-01 2025-12-31 05265059 2023-12-31 05265059 2024-12-31 05265059 2024-01-01 2024-12-31 05265059 frs-core:CurrentFinancialInstruments 2024-12-31 05265059 frs-core:Non-currentFinancialInstruments 2024-12-31 05265059 frs-core:OtherReservesSubtotal 2024-12-31 05265059 frs-core:ShareCapital 2024-12-31 05265059 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05265059
R.M.D. Holdings 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—5
Page 1
Balance Sheet
Registered number: 05265059
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 4,444,444 4,444,444
4,444,444 4,444,444
CURRENT ASSETS
Debtors 5 520,461 331,672
520,461 331,672
Creditors: Amounts Falling Due Within One Year 6 (1,154,948 ) (2,016,159 )
NET CURRENT ASSETS (LIABILITIES) (634,487 ) (1,684,487 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,809,957 2,759,957
Creditors: Amounts Falling Due After More Than One Year 7 (257,305 ) (257,305 )
NET ASSETS 3,552,652 2,502,652
CAPITAL AND RESERVES
Called up share capital 8 100 100
Other reserves 1,050,000 -
Profit and Loss Account 2,502,552 2,502,552
SHAREHOLDERS' FUNDS 3,552,652 2,502,652
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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 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
R.M.D. Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05265059 . The registered office is Unit 4, Broadway Industrial Estate, Outram Road Dukinfield, Cheshire, SK6 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. Financial Instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Basic financial instruments are recognised at amortised cost.
2.3. 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.
2.4. Investments in associates
Investment in subsidiaries and associated undertakings are recognised at fair value at the balance sheet date. Gains and losses on remeasurement are recognised in the statement of comprehensive income for the period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Investments
Subsidiaries
£
Cost or Valuation
As at 1 January 2025 4,444,444
As at 31 December 2025 4,444,444
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 4,444,444
As at 1 January 2025 4,444,444
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 456,667 231,930
Other debtors 63,794 99,742
520,461 331,672
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Amounts owed to group undertakings 1,081,448 1,942,659
Other creditors 56,000 56,000
Taxation and social security 17,500 17,500
1,154,948 2,016,159
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 257,305 257,305
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Paul Robinson 99,642 63,694 99,642 - 63,694
The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
R.M.D. Holdings Limited holds 100% of the share capital of Hardshelfco 132 Limited, which in turn holds 100% of the share capital of R.M.D. Contracts Limited. R.M.D. Holdings Limited, Hardshelfco 132 Limited, and R.M.D. Contracts 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 off £1,050,000 of the inter company loan, to tidy the balance sheet and formally recognise that this element of the debt will not be repaid. The loan balance has been reversed through the capital and reserve accounts of the respective companies.  
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