Acorah Software Products - Accounts Production 19.4.351 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 SC287456 Mrs Nazreen Ahmed Mr Imtiaz Ahmed iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC287456 2025-06-30 SC287456 2026-06-30 SC287456 2025-07-01 2026-06-30 SC287456 frs-core:CurrentFinancialInstruments 2026-06-30 SC287456 frs-core:FurnitureFittings 2026-06-30 SC287456 frs-core:FurnitureFittings 2025-07-01 2026-06-30 SC287456 frs-core:FurnitureFittings 2025-06-30 SC287456 frs-core:NetGoodwill 2026-06-30 SC287456 frs-core:NetGoodwill 2025-07-01 2026-06-30 SC287456 frs-core:NetGoodwill 2025-06-30 SC287456 frs-core:ShareCapital 2026-06-30 SC287456 frs-core:RetainedEarningsAccumulatedLosses 2025-07-01 2026-06-30 SC287456 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 SC287456 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 SC287456 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 SC287456 frs-bus:SmallEntities 2025-07-01 2026-06-30 SC287456 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 SC287456 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 SC287456 frs-bus:Director1 2025-07-01 2026-06-30 SC287456 frs-bus:Director2 2025-07-01 2026-06-30 SC287456 frs-countries:Scotland 2025-07-01 2026-06-30 SC287456 2024-06-30 SC287456 2025-06-30 SC287456 2024-07-01 2025-06-30 SC287456 frs-core:CurrentFinancialInstruments 2025-06-30 SC287456 frs-core:ShareCapital 2024-06-30 SC287456 frs-core:ShareCapital 2025-06-30 SC287456 frs-core:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 SC287456 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-06-30 SC287456 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: SC287456
RKH Property Management Limited
Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Statement of Financial Position 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Statement of Financial Position
Registered number: SC287456
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 349 499
349 499
CURRENT ASSETS
Debtors 6 422,677 469,012
Cash at bank and in hand 39,459 37,449
462,136 506,461
Creditors: Amounts Falling Due Within One Year 7 (403,955 ) (474,657 )
NET CURRENT ASSETS (LIABILITIES) 58,181 31,804
TOTAL ASSETS LESS CURRENT LIABILITIES 58,530 32,303
NET ASSETS 58,530 32,303
CAPITAL AND RESERVES
Called up share capital 8 2 2
Income Statement 58,528 32,301
SHAREHOLDERS' FUNDS 58,530 32,303
Page 1
Page 2
For the year ending 30 June 2026 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 Income Statement.
On behalf of the board
Mrs Nazreen Ahmed
Director
Mr Imtiaz Ahmed
Director
25/09/2026
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Income Statement Total
£ £ £
As at 1 July 2024 2 (16,299 ) (16,297)
Profit for the year and total comprehensive income - 78,600 78,600
Dividends paid - (30,000) (30,000)
As at 30 June 2025 and 1 July 2025 2 32,301 32,303
Profit for the year and total comprehensive income - 46,227 46,227
Dividends paid - (20,000) (20,000)
As at 30 June 2026 2 58,528 58,530
Page 3
Page 4
Notes to the Financial Statements
1. General Information
RKH Property Management Limited is a private company, limited by shares, incorporated in Scotland, registered number SC287456 . The registered office is 14 King Street, Stirling, FK8 1AY.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of .... years.
2.4. 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:
Fixtures & Fittings Fixtures & Fittings
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 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.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2025: 10)
10 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2025 300,000
As at 30 June 2026 300,000
Amortisation
As at 1 July 2025 300,000
As at 30 June 2026 300,000
Net Book Value
As at 30 June 2026 -
As at 1 July 2025 -
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 July 2025 34,189
As at 30 June 2026 34,189
Depreciation
As at 1 July 2025 33,690
Provided during the period 150
As at 30 June 2026 33,840
Net Book Value
As at 30 June 2026 349
As at 1 July 2025 499
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 135 -
Amounts owed by group undertakings 242,649 149,058
Amounts owed by participating interests 179,893 319,954
422,677 469,012
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 642 27,649
Bank loans and overdrafts - 14,287
Amounts owed to group undertakings (12,918 ) 15,000
Other creditors 353,125 350,432
Taxation and social security 63,106 67,289
403,955 474,657
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
Page 6