Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 11394063 Mr R Vinton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11394063 2024-05-31 11394063 2025-05-31 11394063 2024-06-01 2025-05-31 11394063 frs-core:Non-currentFinancialInstruments 2025-05-31 11394063 frs-core:BetweenOneFiveYears 2025-05-31 11394063 frs-core:MotorVehicles 2024-06-01 2025-05-31 11394063 frs-core:WithinOneYear 2025-05-31 11394063 frs-core:ShareCapital 2025-05-31 11394063 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 11394063 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 11394063 frs-bus:AbridgedAccounts 2024-06-01 2025-05-31 11394063 frs-bus:SmallEntities 2024-06-01 2025-05-31 11394063 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 11394063 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 11394063 frs-bus:Director1 2024-06-01 2025-05-31 11394063 frs-countries:EnglandWales 2024-06-01 2025-05-31 11394063 2023-05-31 11394063 2024-05-31 11394063 2023-06-01 2024-05-31 11394063 frs-core:Non-currentFinancialInstruments 2024-05-31 11394063 frs-core:BetweenOneFiveYears 2024-05-31 11394063 frs-core:WithinOneYear 2024-05-31 11394063 frs-core:ShareCapital 2024-05-31 11394063 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 11394063
Acorn Building Contracts (London) Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2025
Joshua Leigh & Co Ltd
Chartered Accountants
159 High Street Barnet
Hertfordshire
EN5 5SU
Acorn Building Contracts (London) Ltd
Contents
Contents

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

Page 1
Acorn Building Contracts (London) Ltd
Abridged Balance Sheet
As At 31 May 2025
Abridged Balance Sheet
Registered number: 11394063

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 11,965 |  | 15,953
|  |  | 11,965 |  | 15,953
CURRENT ASSETS
Debtors |  | 25,246 |  | 25,552 |
Cash at bank and in hand |  | 25,331 |  | 29,539 |
|  | 50,577 |  | 55,091 |
Creditors: Amounts Falling Due Within One Year |  | (37,328 ) |  | (26,232 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,249 |  | 28,859
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 25,214 |  | 44,812
Creditors: Amounts Falling Due After More Than One Year |  |  | (4,723 ) |  | (16,377 )
NET ASSETS |  |  | 20,491 |  | 28,435
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 20,490 |  | 28,434
SHAREHOLDERS' FUNDS |  |  | 20,491 |  | 28,435

Page 1
Page 2
Acorn Building Contracts (London) Ltd
Abridged 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr R Vinton Director
24 June 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Acorn Building Contracts (London) Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 May 2025
Notes to the Abridged Financial Statements
1. General Information
Acorn Building Contracts (London) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11394063 . The registered office is 1a Post Wood Road, Ware, SG12 9NJ.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% Reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 June 2024 | 51,973
As at 31 May 2025 | 51,973
Depreciation
As at 1 June 2024 | 36,020
Provided during the period | 3,988
As at 31 May 2025 | 40,008

...CONTINUED
Page 3
Page 4
Acorn Building Contracts (London) Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025 | 11,965
As at 1 June 2024 | 15,953

5. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 5,186 |  | 5,186
Later than one year and not later than five years | 1,297 |  | 6,483
| 6,483 |  | 11,669
| 6,483 |  | 11,669

Page 4