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Registered number: 12413392
Acorn Power Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Valentis (UK) Ltd
ACCA
6-8 Great Eastern Street
London
EC2A 3NT
Acorn Power Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Acorn Power Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 12413392

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 13,000 |  | 13,000
Tangible Assets | 5 |  | 100,000 |  | 100,000
|  |  | 113,000 |  | 113,000
CURRENT ASSETS
Debtors | 6 | 100 |  | 240 |
Cash at bank and in hand |  | 1,084 |  | 1,025 |
|  | 1,184 |  | 1,265 |
Creditors: Amounts Falling Due Within One Year | 7 | (115,955 ) |  | (115,330 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (114,771 ) |  | (114,065 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (1,771 ) |  | (1,065 )
NET LIABILITIES |  |  | (1,771 ) |  | (1,065 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (2,771 ) |  | (2,065 )
SHAREHOLDERS' FUNDS |  |  | (1,771) |  | (1,065)

Page 1
Page 2
Acorn Power Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Richard Meakin Director
16/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Acorn Power Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Acorn Power Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12413392 . The registered office is 6-8 Great Eastern Street, London, EC2A 3NT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets are stated at cost less accumulated amortisation and any impairment losses. Amortisation is charged to the profit and loss account on a systematic basis over the estimated useful life of each asset, reflecting the pattern in which the asset’s economic benefits are expected to be consumed.
The company’s intangible assets include:
Licences and Agreements – These comprise, where applicable, environmental permits, planning permissions, utility connection agreements, and other legal or regulatory consents required for the development and operation of the plant. These assets are capitalised at cost and amortised on a straight-line basis over the life of the lease, the expected duration of the project, or the contractual term of the agreement, whichever is shorter.
Amortisation policies and useful lives are reviewed annually and adjusted where necessary.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less any accumulated depreciation and impairment losses. Cost includes the purchase price and any directly attributable costs of bringing the asset into working condition for its intended use.
No depreciation has been applied to the site or related equipment during the financial year, as the site remained under construction at the balance sheet date.
Once the site becomes fully operational, the directors will adopt a depreciation policy and valuation basis that appropriately reflects the nature, usage, and expected useful life of each asset class.

Site Costs - Under Construction | Depreciation to commence upon site completion

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets

| Licences & Agreements
--- | ---
| £
Cost
As at 1 June 2024 | 13,000
As at 31 May 2025 | 13,000
Net Book Value
As at 31 May 2025 | 13,000
As at 1 June 2024 | 13,000

Page 3
Page 4
Acorn Power Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Tangible Assets

| Site Costs - Under Construction
--- | ---
| £
Cost
As at 1 June 2024 | 100,000
As at 31 May 2025 | 100,000
Net Book Value
As at 31 May 2025 | 100,000
As at 1 June 2024 | 100,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
VAT | 100 |  | 240

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 745 |  | 1,440
Accruals and deferred income | 620 |  | 740
Amounts owed to related parties | 114,590 |  | 113,150
| 115,955 |  | 115,330

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

9. Related Party Transactions
At the balance sheet date, the company owed £114,590 (2024: £113,150) to related undertakings under common control. This amount consists of £113,000 due to Terra Firma (Miners Road) Ltd and £1,590 due to Terra Firma Energy Ltd. The amounts are unsecured, interest-free and repayable on demand.
Page 4