Acorah Software Products - Accounts Production 19.4.351 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC189746 Mr Scott Billsdon Mr Stephen Billsdon Mr Stephen Billsdon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC189746 2024-10-31 SC189746 2025-10-31 SC189746 2024-11-01 2025-10-31 SC189746 frs-core:CurrentFinancialInstruments 2025-10-31 SC189746 frs-core:Non-currentFinancialInstruments 2025-10-31 SC189746 frs-core:ComputerEquipment 2025-10-31 SC189746 frs-core:ComputerEquipment 2024-11-01 2025-10-31 SC189746 frs-core:ComputerEquipment 2024-10-31 SC189746 frs-core:FurnitureFittings 2025-10-31 SC189746 frs-core:FurnitureFittings 2024-11-01 2025-10-31 SC189746 frs-core:FurnitureFittings 2024-10-31 SC189746 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 SC189746 frs-core:MotorVehicles 2024-11-01 2025-10-31 SC189746 frs-core:PlantMachinery 2025-10-31 SC189746 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC189746 frs-core:PlantMachinery 2024-10-31 SC189746 frs-core:ShareCapital 2025-10-31 SC189746 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 SC189746 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 SC189746 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC189746 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC189746 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC189746 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC189746 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC189746 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC189746 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 SC189746 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 SC189746 frs-bus:Director1 2024-11-01 2025-10-31 SC189746 frs-bus:Director2 2024-11-01 2025-10-31 SC189746 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 SC189746 frs-countries:Scotland 2024-11-01 2025-10-31 SC189746 2023-10-31 SC189746 2024-10-31 SC189746 2023-11-01 2024-10-31 SC189746 frs-core:CurrentFinancialInstruments 2024-10-31 SC189746 frs-core:Non-currentFinancialInstruments 2024-10-31 SC189746 frs-core:ShareCapital 2024-10-31 SC189746 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 SC189746 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31
Registered number: SC189746
Rybond Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC189746
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,780 14,725
Investment Properties 5 150,000 150,000
161,780 164,725
CURRENT ASSETS
Debtors 6 61,295 63,497
Cash at bank and in hand 98 -
61,393 63,497
Creditors: Amounts Falling Due Within One Year 7 (37,441 ) (49,255 )
NET CURRENT ASSETS (LIABILITIES) 23,952 14,242
TOTAL ASSETS LESS CURRENT LIABILITIES 185,732 178,967
Creditors: Amounts Falling Due After More Than One Year 8 (97,435 ) (103,146 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,238 ) (3,681 )
NET ASSETS 86,059 72,140
CAPITAL AND RESERVES
Called up share capital 9 4 4
Fair value reserve 10 111,182 111,182
Profit and Loss Account (25,127 ) (39,046 )
SHAREHOLDERS' FUNDS 86,059 72,140
Page 1
Page 2
For the year 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 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 Stephen Billsdon
Director
29/10/2026
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
Rybond Limited is a private company, limited by shares, incorporated in Scotland, registered number SC189746 . The registered office is 6th Floor Gordon Chambers, 90 Mitchell Street, Glasgow, G1 3NQ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Freehold 2% Straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33.33% straight line
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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2.6. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 38,299 8,459 4,474 51,232
As at 31 October 2025 38,299 8,459 4,474 51,232
Depreciation
As at 1 November 2024 25,034 6,999 4,474 36,507
Provided during the period 2,653 292 - 2,945
As at 31 October 2025 27,687 7,291 4,474 39,452
Net Book Value
As at 31 October 2025 10,612 1,168 - 11,780
As at 1 November 2024 13,265 1,460 - 14,725
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5. Investment Property
2025
£
Fair Value
As at 1 November 2024 and 31 October 2025 150,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be: 
2025 2024
£ £
Cost - 45,592
Accumulated depreciation and impairment - 7,686
Carrying amount - 37,906
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 6,858
Other debtors 52,922 56,639
Directors' loan accounts 8,373 -
61,295 63,497
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) 24
Bank loans and overdrafts 37,442 34,582
Corporation tax - 100
Other taxes and social security - 201
VAT - 12,445
Accruals and deferred income - 525
Directors' loan accounts - 1,378
37,441 49,255
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 97,435 103,146
The company received a bounce back loan in July 20 and repayments commenced in August 2021.
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
Page 5
Page 6
10. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 November 2024 111,182 (39,046 )
Profit for the year and total comprehensive income - 13,919
As at 31 October 2025 111,182 (25,127 )
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