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Company No: 13511086 (England and Wales)

# ACOCKS GREEN MANAGEMENT LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH THE REGISTRAR

ACOCKS GREEN MANAGEMENT LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

Contents

ACOCKS GREEN MANAGEMENT LIMITED

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025
ACOCKS GREEN MANAGEMENT LIMITED

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

DIRECTOR | D C Ralph

REGISTERED OFFICE | 65-68 Witham
| Hull
| HU9 1BL
| United Kingdom

COMPANY NUMBER | 13511086 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT

ACOCKS GREEN MANAGEMENT LIMITED

## STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025
ACOCKS GREEN MANAGEMENT LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

AS AT 31 AUGUST 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 1,015,664 |  | 106,168
|  | 1,015,664 |  | 106,168
Current assets |  |  |  |
Stocks |  | 300 |  | 3,300
Debtors | 4 | 159,247 |  | 21,426
Cash at bank and in hand |  | 45,387 |  | 675,982
|  | 204,934 |  | 700,708
Creditors: amounts falling due within one year | 5 | ( 881,063) |  | ( 128,970)
Net current (liabilities)/assets |  | (676,129) |  | 571,738
Total assets less current liabilities |  | 339,535 |  | 677,906
Provision for liabilities | 6 | ( 339,435) |  | ( 677,806)
Net assets |  | 100 |  | 100
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Other reserves |  | ( 73,663 ) |  | ( 420,503 )
Profit and loss account |  | 73,663 |  | 420,503
Total shareholder's funds |  | 100 |  | 100

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Acocks Green Management Limited (registered number: 13511086) were approved and authorised for issue by the Director on 05 May 2026. They were signed on its behalf by:

D C Ralph Director |

ACOCKS GREEN MANAGEMENT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025
ACOCKS GREEN MANAGEMENT LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Acocks Green Management Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The company number is 13511086. The address of the Company's registered office is 65-68 Witham, Hull, HU9 1BL, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
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.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings | 15 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 14 |  | 15

#### 3. Tangible assets

| Fixtures and fittings |  | Total
| £ |  | £
Cost |  |  |
At 01 September 2024 | 152,119 |  | 152,119
Additions | 952,024 |  | 952,024
At 31 August 2025 | 1,104,143 |  | 1,104,143
Accumulated depreciation |  |  |
At 01 September 2024 | 45,951 |  | 45,951
Charge for the financial year | 42,528 |  | 42,528
At 31 August 2025 | 88,479 |  | 88,479
Net book value |  |  |
At 31 August 2025 | 1,015,664 |  | 1,015,664
At 31 August 2024 | 106,168 |  | 106,168

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 2,182 |  | 2,644
Prepayments | 8,988 |  | 18,782
VAT recoverable | 148,077 |  | 0
| 159,247 |  | 21,426

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 132,607 |  | 48,672
Amounts owed to Group undertakings | 659,054 |  | 7,650
Accruals | 81,630 |  | 27,469
Corporation tax | 0 |  | 27,499
Other taxation and social security | 6,253 |  | 14,397
Other creditors | 1,519 |  | 3,283
| 881,063 |  | 128,970

#### 6. Provision for liabilities

| Other |  | Total
| £ |  | £
At 01 September 2024 | 677,806 |  | 677,806
Credited to the Statement of Income and Retained Earnings | ( 338,371) |  | ( 338,371)
At 31 August 2025 | 339,435 |  | 339,435

Other Reserves
The other reserves balance relates to profits made after corporation tax that are due to investors.

#### 7. Related party transactions

The company has taken advantage of the exemption conferred by section 33 in Financial Reporting Standard 102 "Related party disclosures" not to disclose transactions with wholly owned members of the group headed by SmB Management Limited.

#### 8. Ultimate controlling party

Parent Company:

Smb Management Limited
65-68 Witham, Hull, HU9 1BL

The parent company is SmB Management Limited, a company incorporated in England and Wales.