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Registered Number: 03917136
England and Wales
ACORN GAS APPLIANCE SPARES LIMITED
Abridged Accounts
Period of accounts Start date: 01 February 2025 End date: 31 January 2026

Acorn Gas Appliance Spares Limited Statement of Financial Position As at 31 January 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 12,966 |  | 15,847
|  | 12,966 |  | 15,847
Current assets |  |  |
Stocks |  | 129,082 |  | 131,083
Debtors |  | 118,797 |  | 107,137
Cash at bank and in hand |  | 323,752 |  | 237,497
|  | 571,631 |  | 475,717
Creditors: amount falling due within one year |  | (148,995) |  | (141,098)
Net current assets |  | 422,636 |  | 334,619
Total assets less current liabilities |  | 435,602 |  | 350,466
Provisions for liabilities |  | (2,463) |  | (3,011)
Net assets |  | 433,139 |  | 347,455
Capital and reserves |  |  |
Called up share capital | 4 | 1,000 |  | 1,000
Profit and loss account |  | 432,139 |  | 346,455
Shareholders' funds |  | 433,139 |  | 347,455
For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 23 June 2026 and were signed on its behalf by:
------------------------------- K R Illingworth Director
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Acorn Gas Appliance Spares Limited Notes to the Abridged Financial Statements For the year ended 31 January 2026
General Information Acorn Gas Appliance Spares Limited is a private company, limited by shares, registered in England and Wales, registration number 03917136, registration address 2 Manor Court, Manor Mill Lane, Leeds, West Yorkshire, LS11 8LQ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 4 (2025 : 4).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 February 2025 | 4,219 |  | 28,845 |  | 14,784 |  | 22,362 |  | 70,210
Additions | - |  | - |  | - |  | 1,152 |  | 1,152
Disposals | - |  | - |  | - |  | - |  | -
At 31 January 2026 | 4,219 |  | 28,845 |  | 14,784 |  | 23,514 |  | 71,362
Depreciation
At 01 February 2025 | 3,951 |  | 16,676 |  | 14,363 |  | 19,373 |  | 54,363
Charge for year | 67 |  | 3,042 |  | 924 |  | - |  | 4,033
On disposals | - |  | - |  | - |  | - |  | -
At 31 January 2026 | 4,018 |  | 19,718 |  | 15,287 |  | 19,373 |  | 58,396
Net book values
Closing balance as at 31 January 2026 | 201 |  | 9,127 |  | (503) |  | 4,141 |  | 12,966
Opening balance as at 01 February 2025 | 268 |  | 12,169 |  | 421 |  | 2,989 |  | 15,847
4. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
510 A Ordinary shares of £1.00 each | 510 |  | 510
340 B Ordinary shares of £1.00 each | 340 |  | 340
150 C Ordinary shares of £1.00 each | 150 |  | 150
| 1,000 |  | 1,000
All shares have equal rights on voting, dividend and capital distribution.
5. | Directors' Loan Account At 31 January 2026, the directors' loan account of -£17,147 (2025: £-14381) is unsecured, repayable on demand and interest free. During the year, the directors incurred the following transactions:
Directors' Loan Account |  | Balance B/F £ |  | Advances £ |  | Credits £ |  | Balance C/F £
--- | --- | --- | --- | --- | --- | --- | --- | ---
Directors |  | (14,381) |  | (56,012) |  | 53,245 |  | (17,147)
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