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 09071022 Mr Jamie McCann Mr James Newall Mr David Roberts Miss Carla Knight iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09071022 2025-06-30 09071022 2026-06-30 09071022 2025-07-01 2026-06-30 09071022 frs-core:CurrentFinancialInstruments 2026-06-30 09071022 frs-core:Non-currentFinancialInstruments 2026-06-30 09071022 frs-core:ComputerEquipment 2026-06-30 09071022 frs-core:ComputerEquipment 2025-07-01 2026-06-30 09071022 frs-core:ComputerEquipment 2025-06-30 09071022 frs-core:FurnitureFittings 2026-06-30 09071022 frs-core:FurnitureFittings 2025-07-01 2026-06-30 09071022 frs-core:FurnitureFittings 2025-06-30 09071022 frs-core:MotorVehicles 2026-06-30 09071022 frs-core:MotorVehicles 2025-07-01 2026-06-30 09071022 frs-core:MotorVehicles 2025-06-30 09071022 frs-core:PlantMachinery 2026-06-30 09071022 frs-core:PlantMachinery 2025-07-01 2026-06-30 09071022 frs-core:PlantMachinery 2025-06-30 09071022 frs-core:ShareCapital 2026-06-30 09071022 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 09071022 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 09071022 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 09071022 frs-bus:SmallEntities 2025-07-01 2026-06-30 09071022 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 09071022 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 09071022 frs-core:UnlistedNon-exchangeTraded 2026-06-30 09071022 frs-core:UnlistedNon-exchangeTraded 2025-06-30 09071022 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 09071022 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-06-30 09071022 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 09071022 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-06-30 09071022 frs-bus:Director1 2025-07-01 2026-06-30 09071022 frs-bus:Director2 2025-07-01 2026-06-30 09071022 frs-bus:Director3 2025-07-01 2026-06-30 09071022 frs-bus:CompanySecretary1 2025-07-01 2026-06-30 09071022 frs-countries:EnglandWales 2025-07-01 2026-06-30 09071022 2024-06-30 09071022 2025-06-30 09071022 2024-07-01 2025-06-30 09071022 frs-core:CurrentFinancialInstruments 2025-06-30 09071022 frs-core:Non-currentFinancialInstruments 2025-06-30 09071022 frs-core:ShareCapital 2025-06-30 09071022 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 09071022
RNM Electrical Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09071022
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 154,467 102,419
Investments 5 150 150
154,617 102,569
CURRENT ASSETS
Debtors 6 1,620,416 2,576,042
Cash at bank and in hand 1,697,185 1,009,894
3,317,601 3,585,936
Creditors: Amounts Falling Due Within One Year 7 (1,854,678 ) (3,561,248 )
NET CURRENT ASSETS (LIABILITIES) 1,462,923 24,688
TOTAL ASSETS LESS CURRENT LIABILITIES 1,617,540 127,257
Creditors: Amounts Falling Due After More Than One Year 8 - (81,322 )
NET ASSETS 1,617,540 45,935
CAPITAL AND RESERVES
Called up share capital 10 106 106
Profit and Loss Account 1,617,434 45,829
SHAREHOLDERS' FUNDS 1,617,540 45,935
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 Profit and Loss Account.
On behalf of the board
Mr Jamie McCann
Director
21/09/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
RNM Electrical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09071022 . The registered office is 10 The Hillock, The Hillcock, Bolton, Greater Manchester, BL2 3HP.
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% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2026 2025
Office and administration 31 32
31 32
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2025 2,421 182,274 13,890 32,022 230,607
Additions - 76,990 - 2,568 79,558
As at 30 June 2026 2,421 259,264 13,890 34,590 310,165
Depreciation
As at 1 July 2025 2,225 100,472 9,320 16,171 128,188
Provided during the period 49 22,055 1,143 4,263 27,510
As at 30 June 2026 2,274 122,527 10,463 20,434 155,698
Net Book Value
As at 30 June 2026 147 136,737 3,427 14,156 154,467
As at 1 July 2025 196 81,802 4,570 15,851 102,419
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5. Investments
Unlisted
£
Cost or Valuation
As at 1 July 2025 150
As at 30 June 2026 150
Provision
As at 1 July 2025 -
As at 30 June 2026 -
Net Book Value
As at 30 June 2026 150
As at 1 July 2025 150
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,374,527 1,446,649
VAT 245,889 700,593
Directors' loan accounts - 428,800
1,620,416 2,576,042
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts - 4,096
Trade creditors 407,403 1,369,111
Bank loans and overdrafts 66,414 66,667
Corporation tax (214,168 ) 440,667
Other taxes and social security 79,539 117,206
Other creditors 258,862 258,862
Accruals and deferred income 1,256,628 1,304,639
1,854,678 3,561,248
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts - 14,908
Bank loans - 66,414
- 81,322
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9. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Bank loans and overdrafts 66,414 66,414
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 106 106
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