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REGISTERED NUMBER: 07087977 (England and Wales)













ACORN SASH WINDOWS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024






ACORN SASH WINDOWS LIMITED (REGISTERED NUMBER: 07087977)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


ACORN SASH WINDOWS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTOR: D W Grant





REGISTERED OFFICE: 255 Green Lanes
Palmers Green
London
N13 4XE





REGISTERED NUMBER: 07087977 (England and Wales)





ACCOUNTANTS: John Crook & Partners
Chartered Accountants
255 Green Lanes
Palmers Green
London
N13 4XE

ACORN SASH WINDOWS LIMITED (REGISTERED NUMBER: 07087977)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 26,631 82,164
26,631 82,164

CURRENT ASSETS
Stocks 30,669 46,729
Debtors 6 86,381 86,659
Cash at bank and in hand 21,993 31,524
139,043 164,912
CREDITORS
Amounts falling due within one year 7 154,158 201,868
NET CURRENT LIABILITIES (15,115 ) (36,956 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,516

45,208

PROVISIONS FOR LIABILITIES 5,060 17,673
NET ASSETS 6,456 27,535

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 6,455 27,534
SHAREHOLDERS' FUNDS 6,456 27,535

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

ACORN SASH WINDOWS LIMITED (REGISTERED NUMBER: 07087977)

BALANCE SHEET - continued
31 OCTOBER 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 24 June 2025 and were signed by:





D W Grant - Director


ACORN SASH WINDOWS LIMITED (REGISTERED NUMBER: 07087977)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

Acorn Sash Windows Limited 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
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 and machinery etc - 25% on reducing balance and 15% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

ACORN SASH WINDOWS LIMITED (REGISTERED NUMBER: 07087977)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
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. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 150,000
AMORTISATION
At 1 November 2023
and 31 October 2024 150,000
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

ACORN SASH WINDOWS LIMITED (REGISTERED NUMBER: 07087977)

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

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 November 2023 25,722 136,423 162,145
Additions 215 - 215
Disposals - (93,805 ) (93,805 )
At 31 October 2024 25,937 42,618 68,555
DEPRECIATION
At 1 November 2023 15,341 64,640 79,981
Charge for year 1,563 15,932 17,495
Eliminated on disposal - (55,552 ) (55,552 )
At 31 October 2024 16,904 25,020 41,924
NET BOOK VALUE
At 31 October 2024 9,033 17,598 26,631
At 31 October 2023 10,381 71,783 82,164

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 November 2023 112,285
Disposals (93,805 )
At 31 October 2024 18,480
DEPRECIATION
At 1 November 2023 53,791
Charge for year 12,610
Eliminated on disposal (55,552 )
At 31 October 2024 10,849
NET BOOK VALUE
At 31 October 2024 7,631
At 31 October 2023 58,494

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 13,456 3,323
Other debtors 8,353 11,263
Directors' current accounts 49,648 51,492
Tax 14,924 14,924
Prepayments - 5,657
86,381 86,659

ACORN SASH WINDOWS LIMITED (REGISTERED NUMBER: 07087977)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 60,359
Trade creditors 13,586 23,789
Tax 3,071 24,939
Social security and other taxes 1,618 3,588
Value added tax 14,563 12,229
Accruals and deferred income 117,615 73,459
Sundry creditors and accruals 3,705 3,505
154,158 201,868

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
D W Grant
Balance outstanding at start of year 51,492 59,518
Amounts repaid (1,844 ) (8,026 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 49,648 51,492

9. ULTIMATE CONTROLLING PARTY

The controlling party is D W Grant.