Acorah Software Products - Accounts Production 19.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 NI665811 Mr Kemal Scarpello Mrs Rachel Scarpello iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI665811 2024-11-30 NI665811 2025-11-30 NI665811 2024-12-01 2025-11-30 NI665811 frs-core:CurrentFinancialInstruments 2025-11-30 NI665811 frs-core:Non-currentFinancialInstruments 2025-11-30 NI665811 frs-core:BetweenOneFiveYears 2025-11-30 NI665811 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-01 2025-11-30 NI665811 frs-core:FurnitureFittings 2025-11-30 NI665811 frs-core:FurnitureFittings 2024-12-01 2025-11-30 NI665811 frs-core:FurnitureFittings 2024-11-30 NI665811 frs-core:MotorVehicles 2025-11-30 NI665811 frs-core:MotorVehicles 2024-12-01 2025-11-30 NI665811 frs-core:MotorVehicles 2024-11-30 NI665811 frs-core:OtherResidualIntangibleAssets 2025-11-30 NI665811 frs-core:OtherResidualIntangibleAssets 2024-11-30 NI665811 frs-core:PlantMachinery 2025-11-30 NI665811 frs-core:PlantMachinery 2024-12-01 2025-11-30 NI665811 frs-core:PlantMachinery 2024-11-30 NI665811 frs-core:WithinOneYear 2025-11-30 NI665811 frs-core:ShareCapital 2025-11-30 NI665811 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 NI665811 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 NI665811 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 NI665811 frs-bus:SmallEntities 2024-12-01 2025-11-30 NI665811 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 NI665811 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 NI665811 frs-bus:Director1 2024-12-01 2025-11-30 NI665811 frs-bus:Director2 2024-12-01 2025-11-30 NI665811 frs-countries:NorthernIreland 2024-12-01 2025-11-30 NI665811 2023-11-30 NI665811 2024-11-30 NI665811 2023-12-01 2024-11-30 NI665811 frs-core:CurrentFinancialInstruments 2024-11-30 NI665811 frs-core:Non-currentFinancialInstruments 2024-11-30 NI665811 frs-core:BetweenOneFiveYears 2024-11-30 NI665811 frs-core:WithinOneYear 2024-11-30 NI665811 frs-core:ShareCapital 2024-11-30 NI665811 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: NI665811
Scarpello NI Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Satori Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: NI665811
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 108,322 112,623
108,322 112,623
CURRENT ASSETS
Stocks 6 3,950 3,500
Debtors 7 35,433 28,163
Cash at bank and in hand 104,486 87,790
143,869 119,453
Creditors: Amounts Falling Due Within One Year 8 (116,037 ) (90,434 )
NET CURRENT ASSETS (LIABILITIES) 27,832 29,019
TOTAL ASSETS LESS CURRENT LIABILITIES 136,154 141,642
Creditors: Amounts Falling Due After More Than One Year 9 (22,240 ) (25,859 )
NET ASSETS 113,914 115,783
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 113,814 115,683
SHAREHOLDERS' FUNDS 113,914 115,783
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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 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 Rachel Scarpello
Director
11 May 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Scarpello NI Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI665811 . The registered office is Unit 5, 20 - 22 Buncrana Road, Derry, BT48 8AE.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are development costs. These costs are amortised to the profit and loss account over the estimated economic life of 5 years.
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:
Plant & Machinery 20% straight line
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% straight line
2.5. 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.
2.6. 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.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 18)
14 18
4. Intangible Assets
Other
£
Cost
As at 1 December 2024 3,895
As at 30 November 2025 3,895
Amortisation
As at 1 December 2024 3,895
As at 30 November 2025 3,895
Net Book Value
As at 30 November 2025 -
As at 1 December 2024 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2024 109,045 101,433 60,838 271,316
Additions 24,990 24,174 - 49,164
Disposals - (34,890 ) - (34,890 )
As at 30 November 2025 134,035 90,717 60,838 285,590
Depreciation
As at 1 December 2024 92,360 31,675 34,658 158,693
Provided during the period 8,897 14,316 8,597 31,810
Disposals - (13,235 ) - (13,235 )
As at 30 November 2025 101,257 32,756 43,255 177,268
Net Book Value
As at 30 November 2025 32,778 57,961 17,583 108,322
As at 1 December 2024 16,685 69,758 26,180 112,623
6. Stocks
2025 2024
£ £
Finished goods 3,950 3,500
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 8,265 9,989
Due after more than one year
Other debtors 27,168 18,174
35,433 28,163
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,659 10,399
Trade creditors 60,381 18,582
Bank loans and overdrafts - 2,500
Other creditors 22,242 19,626
Taxation and social security 28,755 39,327
116,037 90,434
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9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,598 6,514
Other creditors 8,642 19,345
22,240 25,859
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,659 10,399
Later than one year and not later than five years 13,598 6,514
18,257 16,913
18,257 16,913
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
During the year, the company transferred funds to and from an Irish registered company also controlled by the directors. The amount owed by the Irish registered company at the year-end was £27,168. This is included in debtors due after one year.

The company made loan repayments to the directors during the year in the sum of £13,204. The amount owed to directors at the year-end was £8,642. This is included in other creditors due after more than one year.
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