Acorah Software Products - Accounts Production 19.2.350 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 12999657 Mr Stephen Teagle Ms Jennifer Coleman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12999657 2024-11-30 12999657 2025-11-30 12999657 2024-12-01 2025-11-30 12999657 frs-core:CurrentFinancialInstruments 2025-11-30 12999657 frs-core:Non-currentFinancialInstruments 2025-11-30 12999657 frs-core:FurnitureFittings 2025-11-30 12999657 frs-core:FurnitureFittings 2024-12-01 2025-11-30 12999657 frs-core:FurnitureFittings 2024-11-30 12999657 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 12999657 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 12999657 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 12999657 frs-core:MotorVehicles 2025-11-30 12999657 frs-core:MotorVehicles 2024-12-01 2025-11-30 12999657 frs-core:MotorVehicles 2024-11-30 12999657 frs-core:ShareCapital 2025-11-30 12999657 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 12999657 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 12999657 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 12999657 frs-bus:SmallEntities 2024-12-01 2025-11-30 12999657 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 12999657 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 12999657 frs-bus:Director1 2024-12-01 2025-11-30 12999657 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 12999657 frs-countries:EnglandWales 2024-12-01 2025-11-30 12999657 2023-11-30 12999657 2024-11-30 12999657 2023-12-01 2024-11-30 12999657 frs-core:CurrentFinancialInstruments 2024-11-30 12999657 frs-core:Non-currentFinancialInstruments 2024-11-30 12999657 frs-core:ShareCapital 2024-11-30 12999657 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 12999657
Lower Lights Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Lower Lights Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Lower Lights Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 12999657

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 402,039 |  | 393,117
|  |  | 402,039 |  | 393,117
CURRENT ASSETS
Debtors | 5 | 444,191 |  | 440,000 |
Cash at bank and in hand |  | 5,013 |  | 7,742 |
|  | 449,204 |  | 447,742 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,849 ) |  | (2,280 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 446,355 |  | 445,462
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 848,394 |  | 838,579
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (413,877 ) |  | (413,565 )
NET ASSETS |  |  | 434,517 |  | 425,014
CAPITAL AND RESERVES
Called up share capital | 8 |  | 440,000 |  | 440,000
Profit and Loss Account |  |  | (5,483 ) |  | (14,986 )
SHAREHOLDERS' FUNDS |  |  | 434,517 |  | 425,014

Page 1
Page 2
Lower Lights Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 his 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 Teagle Director
5 May 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Lower Lights Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Lower Lights Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12999657 . The registered office is The Rectory , Sand Lane, Calstock, Cornwall, PL18 9QX.
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 comprises rents received and is recognised per month the land is occupied. Turnover is shown net of
sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
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:

Freehold | Nil
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

2.4. Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change
attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in
other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or
substantively enacted by the reporting date in the countries where the company operates and generates taxable
income.
Page 3
Page 4
Lower Lights Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 December 2024 | 392,806 | - | 554 | 393,360
Additions | - | 12,000 | - | 12,000
As at 30 November 2025 | 392,806 | 12,000 | 554 | 405,360
Depreciation
As at 1 December 2024 | - | - | 243 | 243
Provided during the period | - | 3,000 | 78 | 3,078
As at 30 November 2025 | - | 3,000 | 321 | 3,321
Net Book Value
As at 30 November 2025 | 392,806 | 9,000 | 233 | 402,039
As at 1 December 2024 | 392,806 | - | 311 | 393,117

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 444,191 |  | 440,000

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 2,849 |  | 2,280

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 413,877 |  | 413,565

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 440,000 |  | 440,000
Amount of Allotted, Called Up Share Capital | 440,000 |  | 440,000

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