Acorah Software Products - Accounts Production 19.4.300 false true true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 02517892 Mr Kulbir Gawera Mrs Kamaldeep Gawera iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02517892 2024-11-30 02517892 2025-11-30 02517892 2024-12-01 2025-11-30 02517892 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-11-30 02517892 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 02517892 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 02517892 frs-core:MotorVehicles 2025-11-30 02517892 frs-core:MotorVehicles 2024-12-01 2025-11-30 02517892 frs-core:MotorVehicles 2024-11-30 02517892 frs-core:PlantMachinery 2025-11-30 02517892 frs-core:PlantMachinery 2024-12-01 2025-11-30 02517892 frs-core:PlantMachinery 2024-11-30 02517892 frs-core:ShareCapital 2025-11-30 02517892 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 02517892 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 02517892 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 02517892 frs-bus:SmallEntities 2024-12-01 2025-11-30 02517892 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 02517892 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 02517892 frs-core:ListedExchangeTraded 2025-11-30 02517892 frs-core:ListedExchangeTraded 2024-11-30 02517892 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-11-30 02517892 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-11-30 02517892 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-11-30 02517892 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-11-30 02517892 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-11-30 02517892 frs-bus:Director1 2024-12-01 2025-11-30 02517892 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 02517892 frs-countries:EnglandWales 2024-12-01 2025-11-30 02517892 2023-11-30 02517892 2024-11-30 02517892 2023-12-01 2024-11-30 02517892 frs-core:CurrentFinancialInstruments 2024-11-30 02517892 frs-core:ShareCapital 2024-11-30 02517892 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 02517892
Metalite Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Metalite Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Metalite Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 02517892

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,953 |  | 16,014
Investments | 5 |  | 50,000 |  | 30,000
|  |  | 58,953 |  | 46,014
CURRENT ASSETS
Stocks | 6 | - |  | 1,235 |
Debtors | 7 | 39,832 |  | 39,810 |
Cash at bank and in hand |  | 156,601 |  | 164,362 |
|  | 196,433 |  | 205,407 |
Creditors: Amounts Falling Due Within One Year | 8 | (6,901 ) |  | (1,516 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 189,532 |  | 203,891
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 248,485 |  | 249,905
NET ASSETS |  |  | 248,485 |  | 249,905
CAPITAL AND RESERVES
Called up share capital | 9 |  | 30 |  | 30
Profit and Loss Account |  |  | 248,455 |  | 249,875
SHAREHOLDERS' FUNDS |  |  | 248,485 |  | 249,905

Page 1
Page 2
Metalite 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 Kulbir Gawera Director
11 August 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Metalite Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Metalite Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02517892 . The registered office is 121 Barkby Road, Troon Industrial Area, Leicester, LE4 9LU.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:

Leasehold | 2% on cost
Plant & Machinery | 10% on reducing balance
Motor Vehicles | 25% on cost

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
Page 3
Page 4
Metalite Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.6. 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.
2.7. 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.
2.8. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.9. 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.
2.10. Provisions and Contingencies
Provisions
Provisions are recognised when the company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.
Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.
Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as a finance cost.
Contingencies
...CONTINUED
Page 4
Page 5
Metalite Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.10. Provisions and Contingencies - continued
Contingent liabilities are not recognised. Contingent liabilities arise as a result of past events when (i) it is not probable that there will be an outflow of resources or that the amount cannot be reliably measured at the reporting date or (ii) when the existence will be confirmed by the occurrence or non-occurrence of uncertain future events not wholly within the company’s control. Contingent liabilities are disclosed in the financial statements unless the probability of an outflow of resources is remote.
Contingent assets are not recognised. Contingent assets are disclosed in the financial statements when an inflow of economic benefits is probable.
2.11. 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.
2.12. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 December 2024 | 51,903 | 2,904 | 11,788 | 66,595
As at 30 November 2025 | 51,903 | 2,904 | 11,788 | 66,595
Depreciation
As at 1 December 2024 | 38,252 | 541 | 11,788 | 50,581
Provided during the period | 6,825 | 236 | - | 7,061
As at 30 November 2025 | 45,077 | 777 | 11,788 | 57,642

...CONTINUED
Page 5
Page 6
Metalite Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

Net Book Value
As at 30 November 2025 | 6,826 | 2,127 | - | 8,953
As at 1 December 2024 | 13,651 | 2,363 | - | 16,014

5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 December 2024 | 30,000
Additions | 20,000
As at 30 November 2025 | 50,000
Provision
As at 1 December 2024 | -
As at 30 November 2025 | -
Net Book Value
As at 30 November 2025 | 50,000
As at 1 December 2024 | 30,000

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | - |  | 1,235

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 400
Other debtors | 39,832 |  | 39,410
| 39,832 |  | 39,810

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 6,901 |  | 1,400
Taxation and social security | - |  | 116
| 6,901 |  | 1,516

Page 6
Page 7
Metalite Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 30 |  | 30

Page 7