Acorn Landscaping (Anglia) Limited
Unaudited Financial Statements
For the year ended 31 March 2026
Pages for filing with registrar
Company Registration No. 06287644 (England and Wales)
ACORN LANDSCAPING (ANGLIA) LIMITED
Acorn Landscaping (Anglia) Limited
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ACORN LANDSCAPING (ANGLIA) LIMITED
Acorn Landscaping (Anglia) Limited
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
10,371
11,729
Current assets
Stocks
1,667
1,800
Debtors
4
7,601
7,013
Cash at bank and in hand
2,975
6,875
12,243
15,688
Creditors: amounts falling due within one year
5
(21,812)
(26,831)
Net current liabilities
(9,569)
(11,143)
Total assets less current liabilities
802
586
Provisions for liabilities
(1,581)
(1,069)
Net liabilities
(779)
(483)
Capital and reserves
Called up share capital
6
1,000
1,000
Profit and loss reserves
(1,779)
(1,483)
Total equity
(779)
(483)

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 June 2026
C A Simpson
Director
Company registration number 06287644 (England and Wales)
ACORN LANDSCAPING (ANGLIA) LIMITED
Acorn Landscaping (Anglia) Limited
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Acorn Landscaping (Anglia) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Rowans, Brook Farm Road, Bury St Edmunds, Suffolk, IP31 3EA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, with the financial support of the director. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% reducing balance
Computer equipment
25% reducing balance
Motor vehicles
25% reducing balance

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.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.6
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 current liabilities.

ACORN LANDSCAPING (ANGLIA) LIMITED
Acorn Landscaping (Anglia) Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

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.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, 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 paymen ts 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. A m ounts 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.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the deferred tax.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

ACORN LANDSCAPING (ANGLIA) LIMITED
Acorn Landscaping (Anglia) Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
3
3
3
Tangible fixed assets
Plant and machinery
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2025
22,865
1,094
23,240
47,199
Additions
2,128
-
0
-
0
2,128
Disposals
(520)
-
0
-
0
(520)
At 31 March 2026
24,473
1,094
23,240
48,807
Depreciation and impairment
At 1 April 2025
18,294
901
16,275
35,471
Depreciation charged in the year
1,668
49
1,741
3,458
Eliminated in respect of disposals
(493)
-
0
-
0
(493)
At 31 March 2026
19,469
951
18,016
38,436
Carrying amount
At 31 March 2026
5,004
143
5,224
10,371
At 31 March 2025
4,571
193
6,965
11,729
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
6,098
5,719
Other debtors
1,503
1,294
7,601
7,013
ACORN LANDSCAPING (ANGLIA) LIMITED
Acorn Landscaping (Anglia) Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
857
-
0
Taxation and social security
705
2,275
Other creditors
20,250
24,556
21,812
26,831
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
ordinary shares of £1 each
1,000
1,000
1,000
1,000
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