Acorah Software Products - Accounts Production 19.3.550 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 NI615624 Mr Neil McCracken iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI615624 2024-11-30 NI615624 2025-11-30 NI615624 2024-12-01 2025-11-30 NI615624 frs-core:CurrentFinancialInstruments 2025-11-30 NI615624 frs-core:Non-currentFinancialInstruments 2025-11-30 NI615624 frs-core:PlantMachinery 2025-11-30 NI615624 frs-core:PlantMachinery 2024-12-01 2025-11-30 NI615624 frs-core:PlantMachinery 2024-11-30 NI615624 frs-core:ShareCapital 2025-11-30 NI615624 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 NI615624 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 NI615624 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 NI615624 frs-bus:SmallEntities 2024-12-01 2025-11-30 NI615624 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 NI615624 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 NI615624 frs-bus:Director1 2024-12-01 2025-11-30 NI615624 frs-countries:NorthernIreland 2024-12-01 2025-11-30 NI615624 2023-11-30 NI615624 2024-11-30 NI615624 2023-12-01 2024-11-30 NI615624 frs-core:CurrentFinancialInstruments 2024-11-30 NI615624 frs-core:Non-currentFinancialInstruments 2024-11-30 NI615624 frs-core:ShareCapital 2024-11-30 NI615624 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: NI615624
Rustoff Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Lakeview CA Ltd
Chartered Accountants
142 Station Road
Saintfield
Co Down
BT24 7EL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: NI615624
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 37,144 34,274
37,144 34,274
CURRENT ASSETS
Stocks 5 10,000 15,000
Debtors 6 75,640 76,947
Cash at bank and in hand 80 97
85,720 92,044
Creditors: Amounts Falling Due Within One Year 7 (138,464 ) (156,803 )
NET CURRENT ASSETS (LIABILITIES) (52,744 ) (64,759 )
TOTAL ASSETS LESS CURRENT LIABILITIES (15,600 ) (30,485 )
Creditors: Amounts Falling Due After More Than One Year 8 (5,910 ) (7,291 )
NET LIABILITIES (21,510 ) (37,776 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (21,511 ) (37,777 )
SHAREHOLDERS' FUNDS (21,510) (37,776)
Page 1
Page 2
For the year ending 30 November 2025 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 Neil McCracken
Director
02/10/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rustoff Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI615624 . The registered office is 21 Florida Road, Killinchy, BT23 6RU.
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from 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 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 25& RB
2.4. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: NIL)
1 -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2024 97,985
Additions 2,870
As at 30 November 2025 100,855
Depreciation
As at 1 December 2024 63,711
As at 30 November 2025 63,711
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 November 2025 37,144
As at 1 December 2024 34,274
5. Stocks
2025 2024
£ £
Stock 10,000 15,000
6. Debtors
2025 2024
£ £
Due within one year
Other debtors - 1,307
Due after more than one year
Trade debtors 75,640 75,640
75,640 76,947
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (1 )
Other creditors 137,638 156,804
Taxation and social security 826 -
138,464 156,803
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 5,910 7,291
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4