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Registered Number: 03695966
England and Wales
ACORN BUILDERS (PEWSEY) LIMITED
Audited Financial Statements
Period of accounts Start date: 01 February 2024 End date: 31 January 2025

Acorn Builders (Pewsey) Limited Contents Page For the year ended 31 January 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

Acorn Builders (Pewsey) Limited Company Information For the year ended 31 January 2025
Directors | Mr M J Baker Mr K E Franklin Mr D Whitton Mr R G Butler
Registered Number | 03695966
Registered Office | Unit 18 Salisbury Road Business Park Pewsey Wiltshire SN9 5PZ
Auditors | Numeric Audit Limited Mountbatten House Grosvenor Square Southampton SO15 2JU
Secretary | Mr M J Baker
1

Acorn Builders (Pewsey) Limited Statement of Financial Position As at 31 January 2025
| Notes | 2025 £ |  | 2024 £ (as restated)
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 1,275,108 |  | 1,200,416
Investments | 5 | 12,000 |  | 12,000
|  | 1,287,108 |  | 1,212,416
Current assets |  |  |
Stocks | 6 | 658,006 |  | 993,382
Debtors: amounts falling due within one year | 7 | 1,133,386 |  | 1,745,411
Cash at bank and in hand |  | 1,707,213 |  | 801,946
|  | 3,498,605 |  | 3,540,739
Creditors: amount falling due within one year | 8 | (1,607,336) |  | (1,293,223)
Net current assets |  | 1,891,269 |  | 2,247,516
Total assets less current liabilities |  | 3,178,377 |  | 3,459,932
Provisions for liabilities | 9 | (624,869) |  | (698,672)
Net assets |  | 2,553,508 |  | 2,761,260
Capital and reserves |  |  |
Called up share capital | 10 | 95 |  | 95
Profit and loss account |  | 2,553,413 |  | 2,761,165
Shareholders' funds |  | 2,553,508 |  | 2,761,260
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 board of directors on 22 January 2026 and were signed on its behalf by:
------------------------------- Mr M J Baker Director
2

Acorn Builders (Pewsey) Limited Notes to the Financial Statements For the year ended 31 January 2025
General Information Acorn Builders (Pewsey) Limited is a private company, limited by shares, registered in England and Wales, registration number 03695966, registration address Unit 18, Salisbury Road Business Park, Pewsey, Wiltshire, SN9 5PZ. The presentation currency is £ sterling.
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) Revenue Recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities described below. Construction Contracts When the outcome of atransaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion, the company recognises revenue on the sales of services in the reporting period in which the services are rendered by reference to the stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. 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 taxation 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. Tangible fixed assets Freehold land and property is held at valuation less any provision for impairment, and depreciation is not provided. Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. 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. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2. | Average number of employees Average number of employees during the year was 35 (2024 : 33).
3. | Audit Information The auditor's report on the accounts of Acorn Builders (Pewsey) Limited for the year ended 31 January 2025 was unqualified. The auditor's report was signed by Jonathan Paul Baggot (Senior Statutory Auditor) for and on behalf of Numeric Audit Limited Chartered Accountants and Registered Auditor on 26 January 2026.
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 February 2024 | 1,495,700 |  | 728,319 |  | 32,445 |  | 2,256,464
Additions | 292,200 |  | 143,687 |  | 816 |  | 436,703
Disposals | (180,560) |  | (77,074) |  | (16,837) |  | (274,471)
At 31 January 2025 | 1,607,340 |  | 794,932 |  | 16,424 |  | 2,418,696
Depreciation
At 01 February 2024 | 635,300 |  | 392,016 |  | 28,732 |  | 1,056,048
Charge for year | 130,338 |  | 97,654 |  | 906 |  | 228,898
On disposals | (50,944) |  | (73,735) |  | (16,679) |  | (141,358)
At 31 January 2025 | 714,694 |  | 415,935 |  | 12,959 |  | 1,143,588
Net book values
Closing balance as at 31 January 2025 | 892,646 |  | 378,997 |  | 3,465 |  | 1,275,108
Opening balance as at 01 February 2024 | 860,400 |  | 336,303 |  | 3,713 |  | 1,200,416
5. | Investments
Cost | Investments in participating interests |  | Total
| £ |  | £
At 01 February 2024 | 12,000 |  | 12,000
Additions | - |  | -
Disposals | - |  | -
At 31 January 2025 | 12,000 |  | 12,000
6. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Work in Progress | 658,006 |  | 993,382
| 658,006 |  | 993,382
7. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 827,238 |  | 1,088,926
Trade debtors - retentions | 65,402 |  | 139,117
Amount Owed by Participating Interests | 8,000 |  | 8,000
Prepayments & Accrued Income | 104,135 |  | 98,350
Other Debtors | 4,736 |  | 300
Amounts receivable on contracts not yet invoiced | 123,875 |  | 410,718
| 1,133,386 |  | 1,745,411
8. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 897,078 |  | 771,048
Corporation Tax | 291,434 |  | 175,681
PAYE & Social Security | 75,646 |  | 54,294
Accrued Expenses | 124,711 |  | 80,672
Company credit card | 7,941 |  | 5,301
Directors' Current Accounts | 7,566 |  | 10,551
VAT | 202,960 |  | 195,676
| 1,607,336 |  | 1,293,223
9. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax - Accelerated capital allowances | 318,777 |  | 298,886
Other Provisions | 306,092 |  | 399,786
| 624,869 |  | 698,672
The (Profit & Loss) movement during the year was: |  | Deferred Tax £ |  | Other £ |  | Total £
--- | --- | --- | --- | --- | --- | ---
As at 1 February 2024 |  | 298,886 |  | 399,786 |  | 698,672
Provided for during the year |  | 19,891 |  | 52,250 |  | 72,141
Utilised during the year |  | - |  | (145,944) |  | (145,944)
As at 31 January 2025 |  | 318,777 |  | 306,092 |  | 624,869
The other provision relates to potential future costs in respect of completed projects.
10. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
95 Ordinary shares of £1.00 each | 95 |  | 95
| 95 |  | 95
11. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
AB Electrical (Pewsey) Limited | 0 |  | 0 |  | 8,000 |  | 8,000
A B Electrical (Pewsey) Limited Included in debtors is a loan to AB Electrical (Pewsey) Ltd for £8,000 (2024 - £8,000). It is an interest free loan and is repayable on demand.
12. | Dividend During the year, total dividends of nil (2024 - nil) were paid to the directors. Also during the year, total dividends of £750,000 (2024 - £1,000,000) were paid to the ultimate parent company ABP Management Services Ltd.
13. | Ultimate Parent Company This company is a wholly owned subsidiary of ABP Management Services Limited.
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