REGISTERED NUMBER: 08326378 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

LITTLE ACORNS (WEST HAGBOURNE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A J Mansbridge

Mr P A Mansbridge

REGISTERED OFFICE:

Little Acorns

Main Street

West Hagbourne

DIDCOT

Oxfordshire

OX11 0NA

REGISTERED NUMBER:

08326378 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

369,302

379,007

369,302

379,007

CURRENT ASSETS

Debtors

6

40,579

12,941

Cash at bank and in hand

119,243

38,843

159,822

51,784

CREDITORS

Amounts falling due within one year

7

100,211

137,903

NET CURRENT ASSETS/(LIABILITIES)

59,611

(86,119

)

TOTAL ASSETS LESS CURRENT LIABILITIES

428,913

292,888

PROVISIONS FOR LIABILITIES

-

1,064

NET ASSETS

428,913

291,824

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

428,813

291,724

SHAREHOLDERS' FUNDS

428,913

291,824

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

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

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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 September 2025 and were signed on its behalf by:

Mrs A J Mansbridge - Director

1.	STATUTORY INFORMATION

Little Acorns (West Hagbourne) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, has been fully 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

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 29 (2023 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

135,000

AMORTISATION

At 1 January 2024

and 31 December 2024

135,000

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 January 2024

350,000

5,100

43,964

Additions

-

-

-

Disposals

-

-

(22,493

)

At 31 December 2024

350,000

5,100

21,471

DEPRECIATION

At 1 January 2024

-

-

32,271

Charge for year

-

-

1,907

Eliminated on disposal

-

-

(18,427

)

At 31 December 2024

-

-

15,751

NET BOOK VALUE

At 31 December 2024

350,000

5,100

5,720

At 31 December 2023

350,000

5,100

11,693

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

17,617

18,308

20,772

455,761

Additions

999

-

1,768

2,767

Disposals

(743

)

(18,308

)

(6,032

)

(47,576

)

At 31 December 2024

17,873

-

16,508

410,952

DEPRECIATION

At 1 January 2024

10,921

15,050

18,512

76,754

Charge for year

1,892

-

865

4,664

Eliminated on disposal

(616

)

(15,050

)

(5,675

)

(39,768

)

At 31 December 2024

12,197

-

13,702

41,650

NET BOOK VALUE

At 31 December 2024

5,676

-

2,806

369,302

At 31 December 2023

6,696

3,258

2,260

379,007

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

4,410

6,824

Other debtors

4,937

-

Directors' current accounts

20,981

-

Prepayments

10,251

6,117

40,579

12,941

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

18,211

-

Trade creditors

13,911

12,060

Tax

61,843

30,416

Social security and other taxes

73

73

Other creditors

2,119

1,611

Directors' current accounts

-

89,443

Accrued expenses

4,054

4,300

100,211

137,903

8.	SECURED DEBTS

Barclays Bank Plc hold a fixed and floating charge dated 28 February 2017 over all the property or undertaking of the company.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

100

100