REGISTERED NUMBER: 09699331 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

ACORN WILLOW LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Manjoor Azizul

Mr Tsz Wing Wu

REGISTERED OFFICE:

24 Pepper Street

London

United Kingdom

SE1 0EB

REGISTERED NUMBER:

09699331 (England and Wales)

ACCOUNTANTS:

Syers McGill

9 Kerry Street

Horsforth

Leeds

West Yorkshire

LS18 4AW

FIXED ASSETS

Investment property

4

4,664,981

4,664,981

CURRENT ASSETS

Debtors

5

1,730

1,721

Cash at bank

17,835

19,128

19,565

20,849

CREDITORS

Amounts falling due within one year

6

1,215,409

401,848

NET CURRENT LIABILITIES

(1,195,844

)

(380,999

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,469,137

4,283,982

CREDITORS

Amounts falling due after more than one year

7

(687,539

)

(1,733,085

)

PROVISIONS FOR LIABILITIES

8

(142,445

)

(108,258

)

NET ASSETS

2,639,153

2,442,639

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

2,638,953

2,442,439

SHAREHOLDERS' FUNDS

2,639,153

2,442,639

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 April 2026 and were signed on its behalf by:

Mr Manjoor Azizul - Director

1.	STATUTORY INFORMATION

Acorn Willow 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

4,664,981

NET BOOK VALUE

At 31 July 2025

4,664,981

At 31 July 2024

4,664,981

Investment property comprises 25A and Unit H, Copperfield Street, London, SE1 0EN. The property is considered by the directors to be at open market value by reference to market evidence of transaction prices for similar properties.

25A Copperfield Street, London, SE1 0EN was last revalued on 31 July 2017 at £3,200,000 which included a revaluation uplift of £569,781.

Unit H Copperfield Street, London, SE1 0EN is recognised at cost of £1,464,981 being the purchase price on 8 January 2021.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

1,730

1,721

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

1,035,943

213,699

Taxation and social security

76,900

68,012

Other creditors

102,566

120,137

1,215,409

401,848

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

687,539

1,733,085

8.	PROVISIONS FOR LIABILITIES

31.7.25

31.7.24

£

£

Deferred tax

142,445

108,258

Deferred

tax

£

Balance at 1 August 2024

108,258

Provided during year

34,187

Balance at 31 July 2025

142,445

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

200

200