Acorah Software Products - Accounts Production 19.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC713540 P E Hunter Mr P E J Hunter true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC713540 2024-10-31 SC713540 2025-10-31 SC713540 2024-11-01 2025-10-31 SC713540 frs-core:CurrentFinancialInstruments 2025-10-31 SC713540 frs-core:Non-currentFinancialInstruments 2025-10-31 SC713540 frs-core:BetweenOneFiveYears 2025-10-31 SC713540 frs-core:ComputerEquipment 2025-10-31 SC713540 frs-core:ComputerEquipment 2024-11-01 2025-10-31 SC713540 frs-core:ComputerEquipment 2024-10-31 SC713540 frs-core:MotorVehicles 2025-10-31 SC713540 frs-core:MotorVehicles 2024-11-01 2025-10-31 SC713540 frs-core:MotorVehicles 2024-10-31 SC713540 frs-core:PlantMachinery 2025-10-31 SC713540 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC713540 frs-core:PlantMachinery 2024-10-31 SC713540 frs-core:WithinOneYear 2025-10-31 SC713540 frs-core:ShareCapital 2025-10-31 SC713540 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC713540 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC713540 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC713540 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC713540 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC713540 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC713540 1 2024-11-01 2025-10-31 SC713540 frs-bus:Director1 2024-11-01 2025-10-31 SC713540 frs-countries:Scotland 2024-11-01 2025-10-31 SC713540 2023-10-31 SC713540 2024-10-31 SC713540 2023-11-01 2024-10-31 SC713540 frs-core:CurrentFinancialInstruments 2024-10-31 SC713540 frs-core:Non-currentFinancialInstruments 2024-10-31 SC713540 frs-core:BetweenOneFiveYears 2024-10-31 SC713540 frs-core:WithinOneYear 2024-10-31 SC713540 frs-core:ShareCapital 2024-10-31 SC713540 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC713540
Granite Avi Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director P E Hunter
Company Number SC713540
Registered Office 10 Glenhome Terrace
Dyce
Aberdeen
AB21 7EB
Page 1
Page 2
Balance Sheet
Registered number: SC713540
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 75,797 115,257
75,797 115,257
CURRENT ASSETS
Stocks 5 48,521 40,000
Debtors 6 36,377 46,753
Cash at bank and in hand 926 4,417
85,824 91,170
Creditors: Amounts Falling Due Within One Year 7 (111,065 ) (95,741 )
NET CURRENT ASSETS (LIABILITIES) (25,241 ) (4,571 )
TOTAL ASSETS LESS CURRENT LIABILITIES 50,556 110,686
Creditors: Amounts Falling Due After More Than One Year 8 (64,017 ) (52,611 )
NET (LIABILITIES)/ASSETS (13,461 ) 58,075
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (13,462 ) 58,074
SHAREHOLDERS' FUNDS (13,461) 58,075
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For the year ending 31 October 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
P E Hunter
Director
21st July 2026
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Granite Avi Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC713540 . The registered office is 10 Glenhome Terrace, Dyce, Aberdeen, AB21 7EB.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Plant & Machinery Straight line over 4 years
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme
are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the period was 5 (2024: 3)
5 3
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 32,503 112,353 3,535 148,391
Additions - 6,750 194 6,944
Disposals - (34,995 ) - (34,995 )
As at 31 October 2025 32,503 84,108 3,729 120,340
Depreciation
As at 1 November 2024 6,749 24,897 1,488 33,134
Provided during the period 8,126 19,255 552 27,933
Disposals - (16,524 ) - (16,524 )
As at 31 October 2025 14,875 27,628 2,040 44,543
Net Book Value
As at 31 October 2025 17,628 56,480 1,689 75,797
As at 1 November 2024 25,754 87,456 2,047 115,257
5. Stocks
2025 2024
£ £
Stock 48,521 40,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 31,288 30,959
Other debtors 5,089 15,794
36,377 46,753
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 14,740 14,084
Trade creditors 19,554 53,563
Bank loans and overdrafts 9,435 -
Other creditors 44,417 28,094
Taxation and social security 22,919 -
111,065 95,741
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 37,684 52,611
Bank loans 26,333 -
64,017 52,611
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 14,740 14,084
Later than one year and not later than five years 37,684 52,611
52,424 66,695
52,424 66,695
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr P E J Hunter .
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