REGISTERED NUMBER: 05937672 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ACACIA GROUNDCARE EQUIPMENT RENTAL

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D G Hudson

SECRETARY:

Sophic Secretaries Ltd

REGISTERED OFFICE:

Hollands Lane

Henfield

West Sussex

BN5 9QY

REGISTERED NUMBER:

05937672 (England and Wales)

ACCOUNTANTS:

Sophic Finance Ltd

Chartered Accountants

Little Coombe

Longfield Road

Dorking

Surrey

RH4 3DE

FIXED ASSETS

Intangible assets

4

1

4,584

Tangible assets

5

746,370

762,444

746,371

767,028

CURRENT ASSETS

Stocks

217,243

243,389

Debtors

6

193,179

152,679

Cash at bank

69,878

32,564

480,300

428,632

CREDITORS

Amounts falling due within one year

7

339,442

397,961

NET CURRENT ASSETS

140,858

30,671

TOTAL ASSETS LESS CURRENT LIABILITIES

887,229

797,699

CREDITORS

Amounts falling due after more than one year

8

525,479

537,423

NET ASSETS

361,750

260,276

CAPITAL AND RESERVES

Called up share capital

100,000

100,000

Retained earnings

261,750

160,276

SHAREHOLDERS' FUNDS

361,750

260,276

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2026 and were signed on its behalf by:

D G Hudson - Director

1.	STATUTORY INFORMATION

Acacia Groundcare Equipment Rental 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.

2.	ACCOUNTING POLICIES

Going concern

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 invoiced charges for goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

over the term of the lease

Plant and machinery etc

-

between 10% and 50% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

50,000

AMORTISATION

At 1 October 2024

45,416

Charge for year

4,583

At 30 September 2025

49,999

NET BOOK VALUE

At 30 September 2025

1

At 30 September 2024

4,584

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

149,103

1,427,774

1,576,877

Additions

3,490

156,823

160,313

Disposals

-

(83,622

)

(83,622

)

At 30 September 2025

152,593

1,500,975

1,653,568

DEPRECIATION

At 1 October 2024

96,663

717,770

814,433

Charge for year

11,783

135,526

147,309

Eliminated on disposal

-

(54,544

)

(54,544

)

At 30 September 2025

108,446

798,752

907,198

NET BOOK VALUE

At 30 September 2025

44,147

702,223

746,370

At 30 September 2024

52,440

710,004

762,444

The company has two leasehold properties, one with a 10 year lease which commenced in 2018 and another with a 7 year lease which commenced in 2023.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 October 2024

593,531

Additions

133,209

At 30 September 2025

726,740

DEPRECIATION

At 1 October 2024

124,558

Charge for year

99,512

At 30 September 2025

224,070

NET BOOK VALUE

At 30 September 2025

502,670

At 30 September 2024

468,973

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

151,726

132,175

Amounts owed by group undertakings

7,005

-

Other debtors

34,448

20,504

193,179

152,679

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,667

10,000

Hire purchase contracts

138,357

112,062

Trade creditors

94,521

167,610

Taxation and social security

76,255

72,300

Other creditors

23,642

35,989

339,442

397,961

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

106,200

6,667

Hire purchase contracts

241,225

269,261

Other creditors

178,054

261,495

525,479

537,423

Other creditors are not secured and do not have a set repayment schedule. However the directors have expressed their intention to reduce them down as and when cash flow permits. Interest is charged at 3% to 5% annually on outstanding balances.