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Registered Number: 14202588
England and Wales

 

 

 

ACORN (PEWSEY) AGRICULTURAL CONTRACTING LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2024

End date: 31 January 2025

Acorn (Pewsey) Agricultural Contracting Limited
Contents Page
For the Period 01 July 2024 to 31 January 2025
Director Mr M J Baker
Registered Number 14202588
Registered Office Unit 18 Salisbury Road Business Park
Pewsey
Wiltshire
SN9 5PZ
Accountants Numeric Accounting Limited
Chartered Certified Accountants
Suite 1, The Portway Centre,
Old Sarum Park, Old Sarum
Salisbury
SP4 6EB
1
 
 		 Notes
 		 2025
£		   2024
£
Current assets      
Stocks 3 142    1,128 
Cash at bank and in hand 28,481    3,676 
28,623    4,804 
Creditors: amount falling due within one year 4 (15,524)   (3,607)
Net current assets 13,099    1,197 
 
Total assets less current liabilities 13,099    1,197 
Accruals and deferred income 0    (1)
Net assets 13,099    1,196 
 

Capital and reserves 		     
Called up share capital 5 100    100 
Profit and loss account 12,999    1,096 
Shareholders' funds 13,099    1,196 
 


For the period ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 29 October 2025 and were signed by:


-------------------------------
Mr M J Baker
Director
2
General Information
Acorn (Pewsey) Agricultural Contracting Limited is a private company, limited by shares, registered in England and Wales, registration number 14202588, registration address Unit 18 Salisbury Road Business Park, Pewsey, Wiltshire, SN9 5PZ.


1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the period was 0 (2024 : 0).
3.

Stocks

2025
£		   2024
£
Stocks 142    1,128 
142    1,128 

4.

Creditors: amount falling due within one year

2025
£		   2024
£
Corporation Tax 3,547    257 
Accrued Expenses 3,970    3,350 
Other Creditors 8,007    0 
15,524    3,607 

5.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

3