REGISTERED NUMBER: 07695437 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Acorn Shopfitting Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

J A Wilder

A J Wilder

REGISTERED OFFICE:

7a The Whitehouse

Clifton Marine Parade

Clifton Marine Parade Imperial Business

Gravesend

Kent

DA11 0DY

REGISTERED NUMBER:

07695437 (England and Wales)

ACCOUNTANTS:

Libra Wealth Management Limited

Suite 5, 10 Churchill Square

West Malling

Kent

ME19 4YU

FIXED ASSETS

Tangible assets

4

813

6,104

CURRENT ASSETS

Debtors

5

149,350

191,360

Cash at bank and in hand

15,292

9,247

164,642

200,607

CREDITORS

Amounts falling due within one year

6

113,628

129,793

NET CURRENT ASSETS

51,014

70,814

TOTAL ASSETS LESS CURRENT LIABILITIES

51,827

76,918

CREDITORS

Amounts falling due after more than one year

7

5,778

16,667

NET ASSETS

46,049

60,251

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

45,949

60,151

SHAREHOLDERS' FUNDS

46,049

60,251

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 31 March 2026 and were signed on its behalf by:

J A Wilder - Director

1.	STATUTORY INFORMATION

Acorn Shopfitting Ltd 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

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 represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

112,149

DEPRECIATION

At 1 September 2024

106,045

Charge for year

5,291

At 31 August 2025

111,336

NET BOOK VALUE

At 31 August 2025

813

At 31 August 2024

6,104

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

134,906

148,899

Other debtors

14,444

42,461

149,350

191,360

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,667

10,001

Trade creditors

14,658

21,414

Taxation and social security

24,974

27,670

Other creditors

65,329

70,708

113,628

129,793

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

5,778

16,667

8.	SECURED DEBTS

A charge has been created as of 11th October 2022 in favour of Castlebridge SPV Limited in relation to a floating charge on the property of the company.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Acorn Shopfitting Ltd for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Acorn Shopfitting Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Acorn Shopfitting Ltd and state those matters that we have agreed to state to the Board of Directors of Acorn Shopfitting Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Acorn Shopfitting Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Acorn Shopfitting Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Acorn Shopfitting Ltd. You consider that Acorn Shopfitting Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Acorn Shopfitting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Libra Wealth Management Limited

Suite 5, 10 Churchill Square

West Malling

Kent

ME19 4YU

31 March 2026