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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 06056422 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 06056422 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 06056422 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 06056422 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-08-31 06056422 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 06056422 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 06056422 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-08-31 06056422 frs-core:UnlistedNon-exchangeTraded 2022-08-31 06056422 frs-core:UnlistedNon-exchangeTraded 2021-08-31 06056422 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-08-31 06056422 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06056422 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06056422 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06056422 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06056422 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06056422 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06056422 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 06056422 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-08-31 06056422 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06056422 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06056422 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06056422 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06056422 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-08-31 06056422 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06056422 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06056422 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 06056422 dpl-frs:CostSales 2021-09-01 2022-08-31 06056422 dpl-frs:CostSales 2021-08-31 06056422 dpl-frs:CostSales 2022-08-31 06056422 dpl-frs:DistributionCosts 2021-09-01 2022-08-31 06056422 dpl-frs:AdministrativeExpenses 2021-09-01 2022-08-31 06056422 frs-bus:Director1 2021-09-01 2022-08-31 06056422 frs-bus:Director1 2021-08-31 06056422 frs-bus:Director1 2022-08-31 06056422 frs-bus:Director2 2021-09-01 2022-08-31 06056422 frs-bus:Director2 2021-08-31 06056422 frs-bus:Director2 2022-08-31 06056422 frs-bus:CompanySecretary1 2021-09-01 2022-08-31 06056422 1 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 1 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 1 2022-08-31 06056422 2 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 2 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 2 2022-08-31 06056422 3 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 3 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 3 2022-08-31 06056422 4 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 4 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 4 2022-08-31 06056422 5 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 5 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 5 2022-08-31 06056422 6 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 6 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 6 2022-08-31 06056422 7 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 7 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 7 2022-08-31 06056422 8 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 8 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 8 2022-08-31 06056422 9 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 9 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 9 2022-08-31 06056422 10 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 10 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 10 2022-08-31 06056422 11 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 11 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 11 2022-08-31 06056422 12 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 12 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 12 2022-08-31 06056422 13 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 13 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 13 2022-08-31 06056422 14 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 14 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 14 2022-08-31 06056422 15 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 15 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 15 2022-08-31 06056422 16 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 16 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 16 2022-08-31 06056422 17 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 17 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 17 2022-08-31 06056422 18 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 18 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 18 2022-08-31 06056422 19 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 19 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 19 2022-08-31 06056422 20 2021-09-01 2022-08-31 06056422 frs-core:CurrentFinancialInstruments 20 2022-08-31 06056422 frs-core:Non-currentFinancialInstruments 20 2022-08-31 06056422 dpl-frs:Item1 2021-09-01 2022-08-31 06056422 dpl-frs:Item1 2021-08-31 06056422 dpl-frs:Item1 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 06056422 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dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 06056422 dpl-frs:Item4 2021-09-01 2022-08-31 06056422 dpl-frs:Item4 2021-08-31 06056422 dpl-frs:Item4 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 06056422 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 06056422 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 06056422 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 06056422 dpl-frs:Item5 2021-09-01 2022-08-31 06056422 dpl-frs:Item5 2021-08-31 06056422 dpl-frs:Item5 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 06056422 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 06056422 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 06056422 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 06056422 dpl-frs:Item6 2021-09-01 2022-08-31 06056422 dpl-frs:Item6 2021-08-31 06056422 dpl-frs:Item6 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 06056422 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 06056422 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 06056422 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 06056422 dpl-frs:Item7 2021-09-01 2022-08-31 06056422 dpl-frs:Item7 2021-08-31 06056422 dpl-frs:Item7 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 06056422 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 06056422 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 06056422 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 06056422 dpl-frs:Item8 2021-09-01 2022-08-31 06056422 dpl-frs:Item8 2021-08-31 06056422 dpl-frs:Item8 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 06056422 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 06056422 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 06056422 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 06056422 dpl-frs:Item9 2021-09-01 2022-08-31 06056422 dpl-frs:Item9 2021-08-31 06056422 dpl-frs:Item9 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 06056422 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 06056422 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 06056422 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 06056422 dpl-frs:Item10 2021-09-01 2022-08-31 06056422 dpl-frs:Item10 2021-08-31 06056422 dpl-frs:Item10 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 06056422 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 06056422 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 06056422 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 06056422 dpl-frs:Item11 2021-09-01 2022-08-31 06056422 dpl-frs:Item11 2021-08-31 06056422 dpl-frs:Item11 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 06056422 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 06056422 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 06056422 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 06056422 dpl-frs:Item12 2021-09-01 2022-08-31 06056422 dpl-frs:Item12 2021-08-31 06056422 dpl-frs:Item12 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 06056422 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 06056422 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 06056422 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 06056422 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 06056422 1 2021-09-01 2022-08-31 06056422 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 06056422
Acorns Events Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Association of Chartered Certified Accountants (ACCA)
Key Accountants
Office 5, The Forest Rock Offices
Leicester Road, Whitwick
Leicestershire
LE67 5GQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06056422
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 189 281
189 281
CURRENT ASSETS
Debtors 6 7,588 7,488
Cash at bank and in hand 1,973 5,576
9,561 13,064
Creditors: Amounts Falling Due Within One Year 7 (16,779 ) (13,704 )
NET CURRENT ASSETS (LIABILITIES) (7,218 ) (640 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,029 ) (359 )
Creditors: Amounts Falling Due After More Than One Year 8 (10,833 ) (15,354 )
NET LIABILITIES (17,862 ) (15,713 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (17,864 ) (15,715 )
SHAREHOLDERS' FUNDS (17,862) (15,713)
Page 1
Page 2
For the year ending 31 August 2023 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 Karen Else
Director
26th January 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Acorns Events Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06056422 . The registered office is 63 Blackwood, Coalville, Leicestershire, LE67 4RG.
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 - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 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:
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2022 90,000
As at 31 August 2023 90,000
Amortisation
As at 1 September 2022 90,000
As at 31 August 2023 90,000
Net Book Value
As at 31 August 2023 -
As at 1 September 2022 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 12,083 30,798 5,257 48,138
As at 31 August 2023 12,083 30,798 5,257 48,138
Depreciation
As at 1 September 2022 12,083 30,798 4,976 47,857
Provided during the period - - 92 92
As at 31 August 2023 12,083 30,798 5,068 47,949
Net Book Value
As at 31 August 2023 - - 189 189
As at 1 September 2022 - - 281 281
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,104 3,930
Corporation tax recoverable assets 2,396 2,396
Deferred tax current asset 1,088 1,162
7,588 7,488
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,764 -
Bank loans and overdrafts 5,000 5,000
Corporation tax - 589
VAT 1,449 2,162
Net wages 1,048 -
Accruals and deferred income 900 900
Directors' loan accounts 6,618 5,053
16,779 13,704
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 10,833 15,354
10,833 15,354
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 5