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REGISTERED NUMBER: 04618827 (England and Wales)







Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Acorn Health & Safety Ltd

Acorn Health & Safety Ltd (Registered number: 04618827)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Acorn Health & Safety Ltd

Company Information
for the Year Ended 30 November 2024







DIRECTORS: Mr D L Street
Mrs S Street





SECRETARY:





REGISTERED OFFICE: Tower Lane Business Park
Tower Lane
Warmley
Bristol
BS30 8XT





REGISTERED NUMBER: 04618827 (England and Wales)





ACCOUNTANTS: Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
United Kingdom
BS32 4JY

Acorn Health & Safety Ltd (Registered number: 04618827)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,500 7,000
Tangible assets 5 57,185 39,335
60,685 46,335

CURRENT ASSETS
Stocks 71,523 -
Debtors 6 131,168 281,377
Cash at bank and in hand 530,337 423,725
733,028 705,102
CREDITORS
Amounts falling due within one year 7 145,167 154,789
NET CURRENT ASSETS 587,861 550,313
TOTAL ASSETS LESS CURRENT LIABILITIES 648,546 596,648

CREDITORS
Amounts falling due after more than one year 8 (5,833 ) (15,833 )

PROVISIONS FOR LIABILITIES (8,242 ) (8,773 )
NET ASSETS 634,471 572,042

CAPITAL AND RESERVES
Called up share capital 10 10 10
Retained earnings 634,461 572,032
SHAREHOLDERS' FUNDS 634,471 572,042

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Health & Safety Ltd (Registered number: 04618827)

Balance Sheet - continued
30 November 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 Board of Directors and authorised for issue on 21 July 2025 and were signed on its behalf by:





Mr D L Street - Director


Acorn Health & Safety Ltd (Registered number: 04618827)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Acorn Health & Safety 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 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 2002, 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.
Improvements to property - Revalued in line with FRS 15
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 15% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.

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

Acorn Health & Safety Ltd (Registered number: 04618827)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

2. ACCOUNTING POLICIES - continued

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 11 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 35,000
AMORTISATION
At 1 December 2023 28,000
Charge for year 3,500
At 30 November 2024 31,500
NET BOOK VALUE
At 30 November 2024 3,500
At 30 November 2023 7,000

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 December 2023 16,412 25,440 40,322 45,172 127,346
Additions - 22,291 760 4,123 27,174
Disposals - (11,495 ) (65 ) - (11,560 )
At 30 November 2024 16,412 36,236 41,017 49,295 142,960
DEPRECIATION
At 1 December 2023 - 20,010 32,123 35,878 88,011
Charge for year - 2,807 1,325 1,492 5,624
Eliminated on disposal - (7,810 ) (50 ) - (7,860 )
At 30 November 2024 - 15,007 33,398 37,370 85,775
NET BOOK VALUE
At 30 November 2024 16,412 21,229 7,619 11,925 57,185
At 30 November 2023 16,412 5,430 8,199 9,294 39,335

Acorn Health & Safety Ltd (Registered number: 04618827)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 129,410 117,373
Other debtors 1,100 163,600
Prepayments and accrued income 658 404
131,168 281,377

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 20,568 18,731
Tax 31,209 42,619
Social security and other taxes 10,094 9,575
VAT 68,641 66,123
Other creditors 1,612 5,241
Accrued expenses 3,043 2,500
145,167 154,789

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans - 1-2 years 5,833 10,000
Bank loans - 2-5 years - 5,833
5,833 15,833

9. SECURED DEBTS

The following secured debts are included within creditors:

30.11.24 30.11.23
£    £   
Bank loans 15,833 25,833

There is a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures,fixed plant and machinery.

The remaining balance in 'Bank loans' relates to a Bounce Back Loan. The government has provided security for the full loan amount.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.24 30.11.23
value: £    £   
10 Ordinary £1 10 10