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REGISTERED NUMBER: 03094750 (England and Wales)














ACACIA ESTATES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024






ACACIA ESTATES LTD (REGISTERED NUMBER: 03094750)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ACACIA ESTATES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2024







DIRECTOR: I R Currie





SECRETARY: I R Currie





REGISTERED OFFICE: Beauchamp House
402-403 Stourport Road
Kidderminster
Worcestershire
DY11 7BG





REGISTERED NUMBER: 03094750 (England and Wales)

ACACIA ESTATES LTD (REGISTERED NUMBER: 03094750)

BALANCE SHEET
31ST DECEMBER 2024

2024 2023
Notes £ £ £
FIXED ASSETS
Tangible assets 4 1,768 2,360
Investments 5 650,491 650,100
Investment property 6 650,000 650,000
1,302,259 1,302,460

CURRENT ASSETS
Debtors 7 54,579 52,987
Cash at bank 41,428 27,122
96,007 80,109
CREDITORS
Amounts falling due within one year 8 1,404 5,133
NET CURRENT ASSETS 94,603 74,976
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,396,862

1,377,436

PROVISIONS FOR LIABILITIES 9 18,569 10,082
NET ASSETS 1,378,293 1,367,354

CAPITAL AND RESERVES
Called up share capital 10 1 1
Capital redemption reserve 1 1
Retained earnings 1,378,291 1,367,352
SHAREHOLDERS' FUNDS 1,378,293 1,367,354

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ACACIA ESTATES LTD (REGISTERED NUMBER: 03094750)

BALANCE SHEET - continued
31ST DECEMBER 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22nd May 2025 and were signed by:





I R Currie - Director


ACACIA ESTATES LTD (REGISTERED NUMBER: 03094750)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024

1. STATUTORY INFORMATION

Acacia Estates Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. These financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Preparation of consolidated financial statements
The financial statements contain information about Acacia Estates Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets
Plant & equipment - 25% Reducing balance
Motor vehicles - 25% Reducing balance
Freehold property - 2% Straight line
Leasehold property - 2% Straight line
The company's policy is to carry all assets at cost less any impairment losses.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
Basic financial liabilities, including trade and other debtors, bank loans and loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Financial assets and liabilities are only offset in the balance sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the company intends to either settle on a net basis, or to realise the asset and settle the liability simultaneously.

Debt instruments that have no stated interest rate are classified as payable or receivable within one year are initially measured at an un-discounted amount of the cash or other consideration expected to be paid, net of impairment.

Taxation
Current tax is recognised for the amount of corporation tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.


ACACIA ESTATES LTD (REGISTERED NUMBER: 03094750)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.

Deferred tax assets are only recognised to the extent that is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

With the exception of changes arising on the initial recognition of a business combination, the tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).

Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. Deferred tax assets and deferred tax liabilities are offset only if:

- The company has a legally enforceable right to set off current tax assets against current tax liabilities, and
- The deferred tax assets and deferred tax liabilities relate to corporation taxes levied by the same taxation authority on either the same taxable entity or different taxable entities which intend either to settle current tax liabilities and assets on a net basis, or to realise the assets and settle the liabilities simultaneously.

Listed investments
Listed investments which are publicly traded are stated at their fair value at each balance sheet date. Any gain or loss on revaluation to fair value is recognised in the income statement.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£ £ £
COST
At 1st January 2024
and 31st December 2024 65,784 9,133 74,917
DEPRECIATION
At 1st January 2024 64,646 7,911 72,557
Charge for year 286 306 592
At 31st December 2024 64,932 8,217 73,149
NET BOOK VALUE
At 31st December 2024 852 916 1,768
At 31st December 2023 1,138 1,222 2,360

ACACIA ESTATES LTD (REGISTERED NUMBER: 03094750)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

5. FIXED ASSET INVESTMENTS
Shares in
group Listed
undertakings investments Totals
£ £ £
COST OR VALUATION
At 1st January 2024 100 650,000 650,100
Disposals - (160,884 ) (160,884 )
Revaluations - 231,275 231,275
Reclassification/transfer - (70,000 ) (70,000 )
At 31st December 2024 100 650,391 650,491
NET BOOK VALUE
At 31st December 2024 100 650,391 650,491
At 31st December 2023 100 650,000 650,100

Cost or valuation at 31st December 2024 is represented by:

Shares in
group Listed
undertakings investments Totals
£ £ £
Valuation in 2024 100 650,391 650,491

6. INVESTMENT PROPERTY
Total
£
FAIR VALUE
At 1st January 2024
and 31st December 2024 650,000
NET BOOK VALUE
At 31st December 2024 650,000
At 31st December 2023 650,000

Fair value at 31st December 2024 is represented by:
£
Valuation in 2024 650,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Amounts owed by group undertakings 54,579 52,987

ACACIA ESTATES LTD (REGISTERED NUMBER: 03094750)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors - 900
Directors' current accounts 444 3,333
Accrued expenses 960 900
1,404 5,133

9. PROVISIONS FOR LIABILITIES
2024 2023
£ £
Deferred tax
Other timing differences 18,569 10,082

Deferred tax
£
Balance at 1st January 2024 10,082
Provided during year 8,487
Balance at 31st December 2024 18,569

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary £0.01 1 1

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2024 and 31st December 2023:

2024 2023
£ £
I R Currie
Balance outstanding at start of year - 16,953
Amounts repaid - (16,953 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

During the year interest of £0 (2023 £102) was charged on the above overdrawn loan account.

12. RELATED PARTY DISCLOSURES

Wyre Forest Limited is a wholly owned subsidiary of Acacia Estates.

During the year Wyre Forest limited charged a management charge to Acacia Estates Limited of £38,500 - (2023 £50,000).

As at 31st December 2022 £52,579 (2023 £52,987) was due from Wyre Forest Limited.

ACACIA ESTATES LTD (REGISTERED NUMBER: 03094750)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2024

13. RETAINED EARNINGS

Within the balance of retained earnings there are non-distributable reserves totalling £239,015 (2023 £180,482), relating to the revaluation of the investment properties and listed investments held, to their fair value.