Acorah Software Products - Accounts Production 14.6.300 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 SC679956 Mr Russell Cooke Mrs Priti Cooke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC679956 2022-11-30 SC679956 2023-11-30 SC679956 2022-12-01 2023-11-30 SC679956 frs-core:CurrentFinancialInstruments 2023-11-30 SC679956 frs-core:Non-currentFinancialInstruments 2023-11-30 SC679956 frs-core:BetweenOneFiveYears 2023-11-30 SC679956 frs-core:ComputerEquipment 2023-11-30 SC679956 frs-core:ComputerEquipment 2022-12-01 2023-11-30 SC679956 frs-core:ComputerEquipment 2022-11-30 SC679956 frs-core:MotorVehicles 2023-11-30 SC679956 frs-core:MotorVehicles 2022-12-01 2023-11-30 SC679956 frs-core:MotorVehicles 2022-11-30 SC679956 frs-core:ShareCapital 2023-11-30 SC679956 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 SC679956 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC679956 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 SC679956 frs-bus:SmallEntities 2022-12-01 2023-11-30 SC679956 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC679956 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 SC679956 frs-bus:Director1 2022-12-01 2023-11-30 SC679956 frs-bus:Director2 2022-12-01 2023-11-30 SC679956 frs-countries:Scotland 2022-12-01 2023-11-30 SC679956 2021-11-30 SC679956 2022-11-30 SC679956 2021-12-01 2022-11-30 SC679956 frs-core:CurrentFinancialInstruments 2022-11-30 SC679956 frs-core:Non-currentFinancialInstruments 2022-11-30 SC679956 frs-core:BetweenOneFiveYears 2022-11-30 SC679956 frs-core:ShareCapital 2022-11-30 SC679956 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: SC679956
Arenite Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC679956
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 38,200 51,045
38,200 51,045
CURRENT ASSETS
Cash at bank and in hand 795 2
795 2
Creditors: Amounts Falling Due Within One Year 5 (41,711 ) (31,085 )
NET CURRENT ASSETS (LIABILITIES) (40,916 ) (31,083 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,716 ) 19,962
Creditors: Amounts Falling Due After More Than One Year 6 (47,228 ) (56,990 )
NET LIABILITIES (49,944 ) (37,028 )
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account (49,954 ) (37,038 )
SHAREHOLDERS' FUNDS (49,944) (37,028)
Page 1
Page 2
For the year ending 30 November 2023 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
Mrs Priti Cooke
Director
8th August 2024
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
Arenite Limited is a private company, limited by shares, incorporated in Scotland, registered number SC679956 . The registered office is 44 Barnton Park View, Edinburgh, Scotland, EH4 6HJ.
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. 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:
Motor Vehicles 20% Reducing Balance
Computer Equipment 33.33% Straight Line
2.3. 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 profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 63,390 499 63,889
As at 30 November 2023 63,390 499 63,889
Depreciation
As at 1 December 2022 12,678 166 12,844
Provided during the period 12,678 167 12,845
As at 30 November 2023 25,356 333 25,689
Net Book Value
As at 30 November 2023 38,034 166 38,200
As at 1 December 2022 50,712 333 51,045
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 -
Directors' loan accounts 41,710 31,085
41,711 31,085
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Page 4
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 47,228 56,990
7. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 47,228 56,990
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
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