REGISTERED NUMBER: 08651948 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 August 2025

for

Acorn Landscape Services (Cheshire)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Manley

REGISTERED OFFICE:

Allostock Nurseries Holmes Chapel Road

Allostock

Knutsford

WA16 9JZ

REGISTERED NUMBER:

08651948 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

316,159

371,445

CURRENT ASSETS

Debtors

5

94,479

15,022

Cash at bank

13,748

68,738

108,227

83,760

CREDITORS

Amounts falling due within one year

6

308,082

154,378

NET CURRENT LIABILITIES

(199,855

)

(70,618

)

TOTAL ASSETS LESS CURRENT LIABILITIES

116,304

300,827

CREDITORS

Amounts falling due after more than one year

7

(64,917

)

(92,926

)

PROVISIONS FOR LIABILITIES

(16,684

)

(45,237

)

NET ASSETS

34,703

162,664

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

34,603

162,564

SHAREHOLDERS' FUNDS

34,703

162,664

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 27 May 2026 and were signed by:

M Manley - Director

1.	STATUTORY INFORMATION

Acorn Landscape Services (Cheshire) 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

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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

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

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

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

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

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 14 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 31 August 2024

75,214

538,997

614,211

Additions

-

25,700

25,700

Disposals

-

(4,167

)

(4,167

)

At 30 August 2025

75,214

560,530

635,744

DEPRECIATION

At 31 August 2024

-

242,766

242,766

Charge for year

15,043

63,676

78,719

Eliminated on disposal

-

(1,900

)

(1,900

)

At 30 August 2025

15,043

304,542

319,585

NET BOOK VALUE

At 30 August 2025

60,171

255,988

316,159

At 30 August 2024

75,214

296,231

371,445

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.8.25

30.8.24

£

£

Trade debtors

22,428

13,746

Amounts owed by associates

100

-

Other debtors

71,951

1,276

94,479

15,022

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.8.25

30.8.24

£

£

Bank loans and overdrafts

6,000

9,667

Hire purchase contracts

25,545

40,241

Trade creditors

25,110

20,588

Amounts owed to associates

71,850

-

Taxation and social security

69,133

46,147

Other creditors

110,444

37,735

308,082

154,378

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.8.25

30.8.24

£

£

Bank loans

-

6,000

Hire purchase contracts

44,873

53,519

Other creditors

20,044

33,407

64,917

92,926

8.	RELATED PARTY DISCLOSURES

As at 30 August 2025 the company owed £71,950 to Greenwaste (NW) Ltd, a company under

common control.

As at 30 August 2025 the company was owed £100 from Steelandscape Ltd, a company under

common control.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is M Manley.