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 11076726 Mr Oliver Tigwell Mrs Elizabeth Tigwell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11076726 2024-11-30 11076726 2025-11-30 11076726 2024-12-01 2025-11-30 11076726 frs-core:CurrentFinancialInstruments 2025-11-30 11076726 frs-core:ComputerEquipment 2025-11-30 11076726 frs-core:ComputerEquipment 2024-12-01 2025-11-30 11076726 frs-core:ComputerEquipment 2024-11-30 11076726 frs-core:FurnitureFittings 2025-11-30 11076726 frs-core:FurnitureFittings 2024-12-01 2025-11-30 11076726 frs-core:FurnitureFittings 2024-11-30 11076726 frs-core:MotorVehicles 2025-11-30 11076726 frs-core:MotorVehicles 2024-12-01 2025-11-30 11076726 frs-core:MotorVehicles 2024-11-30 11076726 frs-core:PlantMachinery 2025-11-30 11076726 frs-core:PlantMachinery 2024-12-01 2025-11-30 11076726 frs-core:PlantMachinery 2024-11-30 11076726 frs-core:ShareCapital 2025-11-30 11076726 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 11076726 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11076726 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 11076726 frs-bus:SmallEntities 2024-12-01 2025-11-30 11076726 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 11076726 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11076726 frs-bus:Director1 2024-12-01 2025-11-30 11076726 frs-bus:Director2 2024-12-01 2025-11-30 11076726 frs-countries:EnglandWales 2024-12-01 2025-11-30 11076726 2023-11-30 11076726 2024-11-30 11076726 2023-12-01 2024-11-30 11076726 frs-core:CurrentFinancialInstruments 2024-11-30 11076726 frs-core:ShareCapital 2024-11-30 11076726 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 11076726
Lightly Salted Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Artema Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11076726
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,163 14,368
14,163 14,368
CURRENT ASSETS
Debtors 5 567 1,287
Cash at bank and in hand 16,327 23,406
16,894 24,693
Creditors: Amounts Falling Due Within One Year 6 (14,139 ) (21,892 )
NET CURRENT ASSETS (LIABILITIES) 2,755 2,801
TOTAL ASSETS LESS CURRENT LIABILITIES 16,918 17,169
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,067 ) (2,067 )
NET ASSETS 14,851 15,102
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 14,849 15,100
SHAREHOLDERS' FUNDS 14,851 15,102
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Page 2
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
Mr Oliver Tigwell
Director
13/05/2026
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Lightly Salted Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11076726 . The registered office is Brooke House, Oakley Hill, Wimborne, Dorset, BH21 1RJ.
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 20% Reducing Balance p.a.
Motor Vehicles 25% Reducing Balance p.a.
Fixtures & Fittings 10% Reducing Balance p.a.
Computer Equipment 20% Reducing Balance p.a.
2.4. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2024 582 833 7,207 13,856 22,478
Additions - - - 2,147 2,147
As at 30 November 2025 582 833 7,207 16,003 24,625
Depreciation
As at 1 December 2024 284 208 634 6,984 8,110
Provided during the period 60 156 333 1,803 2,352
As at 30 November 2025 344 364 967 8,787 10,462
Net Book Value
As at 30 November 2025 238 469 6,240 7,216 14,163
As at 1 December 2024 298 625 6,573 6,872 14,368
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 98 478
Other debtors 469 809
567 1,287
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 138 34
Other creditors 2,842 15,832
Taxation and social security 11,159 6,026
14,139 21,892
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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