Acorah Software Products - Accounts Production 19.4.351 false true 30 September 2024 1 October 2023 false 1 October 2024 31 October 2025 31 October 2025 SC608832 Miss Kaley Dick iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC608832 2024-09-30 SC608832 2025-10-31 SC608832 2024-10-01 2025-10-31 SC608832 frs-core:CurrentFinancialInstruments 2025-10-31 SC608832 frs-core:Non-currentFinancialInstruments 2025-10-31 SC608832 frs-core:PlantMachinery 2025-10-31 SC608832 frs-core:PlantMachinery 2024-10-01 2025-10-31 SC608832 frs-core:PlantMachinery 2024-09-30 SC608832 frs-core:ShareCapital 2025-10-31 SC608832 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC608832 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-10-31 SC608832 frs-bus:FilletedAccounts 2024-10-01 2025-10-31 SC608832 frs-bus:SmallEntities 2024-10-01 2025-10-31 SC608832 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-10-31 SC608832 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-10-31 SC608832 frs-bus:Director1 2024-10-01 2025-10-31 SC608832 frs-countries:Scotland 2024-10-01 2025-10-31 SC608832 2023-09-30 SC608832 2024-09-30 SC608832 2023-10-01 2024-09-30 SC608832 frs-core:CurrentFinancialInstruments 2024-09-30 SC608832 frs-core:Non-currentFinancialInstruments 2024-09-30 SC608832 frs-core:ShareCapital 2024-09-30 SC608832 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC608832
Rothes Pub Company Limited
Unaudited Financial Statements
For the Period 1 October 2024 to 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC608832
31 October 2025 30 September 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,783 4,305
1,783 4,305
CURRENT ASSETS
Stocks 5 9,000 8,494
Debtors 6 30,000 27,387
Cash at bank and in hand 613 42,371
39,613 78,252
Creditors: Amounts Falling Due Within One Year 7 (237,358 ) (272,148 )
NET CURRENT ASSETS (LIABILITIES) (197,745 ) (193,896 )
TOTAL ASSETS LESS CURRENT LIABILITIES (195,962 ) (189,591 )
Creditors: Amounts Falling Due After More Than One Year 8 (4,000 ) (8,000 )
NET LIABILITIES (199,962 ) (197,591 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (199,963 ) (197,592 )
SHAREHOLDERS' FUNDS (199,962) (197,591)
Page 1
Page 2
For the period ending 31 October 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 her 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
Miss Kaley Dick
Director
21 October 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rothes Pub Company Limited is a private company, limited by shares, incorporated in Scotland, registered number SC608832 . The registered office is The Pinkertons, Pinkerton Road, Glenrothes, Fife, KY7 4JH.
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 20% Straight Line
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 period was: 15 (2024: 16)
15 16
Page 3
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2024 12,611
As at 31 October 2025 12,611
Depreciation
As at 1 October 2024 8,306
Provided during the period 2,522
As at 31 October 2025 10,828
Net Book Value
As at 31 October 2025 1,783
As at 1 October 2024 4,305
5. Stocks
31 October 2025 30 September 2024
£ £
Stock 9,000 8,494
6. Debtors
31 October 2025 30 September 2024
£ £
Due within one year
Other debtors 30,000 27,387
7. Creditors: Amounts Falling Due Within One Year
31 October 2025 30 September 2024
£ £
Trade creditors 81,235 97,917
Bank loans and overdrafts 23,435 35,708
Corporation tax 700 700
Other taxes and social security 25,273 29,559
VAT 45,929 37,547
...CONTINUED
Page 4
Page 5
Other creditors 31,271 37,271
Accruals and deferred income 23,312 26,312
Director's loan account 6,203 7,134
237,358 272,148
8. Creditors: Amounts Falling Due After More Than One Year
31 October 2025 30 September 2024
£ £
Other creditors 4,000 8,000
9. Share Capital
31 October 2025 30 September 2024
£ £
Allotted, Called up and fully paid 1 1
Page 5