REGISTERED NUMBER: SC429625 (Scotland)

Unaudited Financial Statements

for the Year Ended

31 August 2025

for

ACORN ESTATES (2013) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Hendry

D Young

REGISTERED OFFICE:

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

REGISTERED NUMBER:

SC429625 (Scotland)

ACCOUNTANTS:

WDM Associates

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

FIXED ASSETS

Tangible assets

4

176,800

176,800

Investments

5

630,000

630,000

806,800

806,800

CURRENT ASSETS

Debtors

6

190,465

175,165

Cash at bank

77,435

104,593

267,900

279,758

CREDITORS

Amounts falling due within one year

7

(82,054

)

(84,945

)

NET CURRENT ASSETS

185,846

194,813

TOTAL ASSETS LESS CURRENT LIABILITIES

992,646

1,001,613

CAPITAL AND RESERVES

Called up share capital

60,100

60,100

Retained earnings

932,546

941,513

SHAREHOLDERS' FUNDS

992,646

1,001,613

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 28 May 2026 and were signed on its behalf by:

D Young - Director

1.	STATUTORY INFORMATION

Acorn Estates (2013) Ltd is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Basic financial instruments

Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 September 2024

and 31 August 2025

176,800

NET BOOK VALUE

At 31 August 2025

176,800

At 31 August 2024

176,800

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 September 2024

and 31 August 2025

630,000

NET BOOK VALUE

At 31 August 2025

630,000

At 31 August 2024

630,000

The company's investments at the Balance Sheet date in the share capital of companies include the following:

New Lives New Landscapes (West Harwood) Limited

Registered office:

Nature of business: Developing farmland

%

Class of shares:

holding

Ordinary

100.00

New Lives New Landscapes (Murieston) Limited

Registered office:

Nature of business: Developing land for housebuilding.

%

Class of shares:

holding

Ordinary

100.00

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

175,273

159,973

Other debtors

15,192

15,192

190,465

175,165

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

36

36

Amounts owed to group undertakings

8,663

10,663

Taxation and social security

72,728

38,978

Other creditors

627

35,268

82,054

84,945