2023-01-012023-12-312023-12-31false07310576Acorn House (Keswick) 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Acorn House (Keswick) Limited

Registered Number
07310576
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

Acorn House (Keswick) Limited
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

C G Edwards
J P Edwards

Registered Address

14a Main Street
Cockermouth
CA13 9LQ

Registered Number

07310576 (England and Wales)
Acorn House (Keswick) Limited
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets49,07012,122
9,07012,122
Current assets
Cash at bank and on hand49,13957,628
49,13957,628
Creditors amounts falling due within one year(43,624)(67,781)
Net current assets (liabilities)5,515(10,153)
Total assets less current liabilities14,5851,969
Provisions for liabilities(336)(678)
Net assets14,2491,291
Capital and reserves
Called up share capital33
Profit and loss account14,2461,288
Shareholders' funds14,2491,291
The financial statements were approved and authorised for issue by the Board of Directors on 10 September 2024, and are signed on its behalf by:
C G Edwards
Director
Registered Company No. 07310576
Acorn House (Keswick) Limited
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at costs less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Leasehold property improvements are depreciated at 15% on reducing balance.
2.Average number of employees

20232022
Average number of employees during the year45
3.Intangible assets

Total

£
Cost or valuation
At 01 January 2370,000
At 31 December 2370,000
Amortisation and impairment
At 01 January 2370,000
At 31 December 2370,000
Net book value
At 31 December 23-
At 31 December 22-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 2383,051
At 31 December 2383,051
Depreciation and impairment
At 01 January 2370,929
Charge for year3,052
At 31 December 2373,981
Net book value
At 31 December 239,070
At 31 December 2212,122
5.Related party transactions
During the year, the director J P Edwards, charged rent to the company for its use of the guest house totalling £16,000 (2022: £16,000).