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Registered Number: 03695966
England and Wales
ACORN BUILDERS (PEWSEY) LIMITED
Audited Financial Statements
Period of accounts Start date: 01 February 2025 End date: 31 January 2026

Acorn Builders (Pewsey) Limited Contents Page For the year ended 31 January 2026
Company Information | 1
Independent Auditor's Report | 2
Statement of Financial Position | 3
Notes to the Financial Statements | 4

Acorn Builders (Pewsey) Limited Company Information For the year ended 31 January 2026
Directors | Mr R G Butler Mrs E L Baker Mr J A Lavis
Registered Number | 03695966
Registered Office | Unit 18 Salisbury Road Business Park Pewsey Wiltshire SN9 5PZ
Auditors | Numeric Audit Limited Suite 1, The Portway Centre Old Sarum Park, Old Sarum Salisbury SP4 6EB
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Acorn Builders (Pewsey) Limited INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF ACORN BUILDERS (PEWSEY) LIMITED For the year ended 31 January 2026
Opinion We have audited the financial statements of Acorn Builders (Pewsey) Limited for the year ended 31 January 2026 which comprise Income Statement, Statement of Financial Position and notes to the financial position, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland Section(1A)(United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the companys affairs as at 31 January 2026 and of its Profit for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCs Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Other Matter The financial statements of the company for the year ended 31 January 2024 have not been audited. Conclusions relating to going concern We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where: the directors use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or the directors have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the companys ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue. Other Information The other information comprises the information included in the annual report, other than the financial statements and our auditors report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinion on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the directors report for the financial year for which the financial statements are prepared is consistent with the financial statements; and the directors report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or the financial statements are not in agreement with the accounting records and returns; or certain disclosures of directors remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit; or the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies exemptions in preparing the directors report and from the requirement to prepare a strategic report. Responsibilities of directors As explained more fully in the directors responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the companys ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so. Auditor’s responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the groups internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the groups or the parent company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors report. However, future events or conditions may cause the group or the parent company to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of this report This report is made solely to the company’s members, as a body, in accordance with the Companies Act 2006, Pt. 16, Ch. 3. Our audit work has been undertaken so that we might state to the company’s members those matters that we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, or the opinions we have formed. Jonathan Paul Baggot (Senior Statutory Auditor) for and on behalf of Numeric Audit Limited Statutory Auditor Suite 1, The Portway Centre Old Sarum Park, Old Sarum Salisbury SP4 6EB Date: 23 June 2026 2

Acorn Builders (Pewsey) Limited Statement of Financial Position As at 31 January 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,246,885 |  | 1,275,108
Investments | 4 | 12,000 |  | 12,000
|  | 1,258,885 |  | 1,287,108
Current assets |  |  |
Stocks | 5 | 736,211 |  | 658,006
Debtors: amounts falling due within one year | 6 | 3,222,478 |  | 1,133,386
Cash at bank and in hand |  | 1,111,290 |  | 1,707,213
|  | 5,069,979 |  | 3,498,605
Creditors: amount falling due within one year | 7 | (2,185,055) |  | (1,607,336)
Net current assets |  | 2,884,924 |  | 1,891,269
Total assets less current liabilities |  | 4,143,809 |  | 3,178,377
Provisions for liabilities | 8 | (613,695) |  | (624,869)
Net assets |  | 3,530,114 |  | 2,553,508
Capital and reserves |  |  |
Called up share capital | 9 | 95 |  | 95
Profit and loss account |  | 3,530,019 |  | 2,553,413
Shareholders' funds |  | 3,530,114 |  | 2,553,508
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 financial statements were approved by the board of directors on 23 June 2026 and were signed on its behalf by:
------------------------------- Mrs E L Baker Director
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Acorn Builders (Pewsey) Limited Notes to the Financial Statements For the year ended 31 January 2026
General Information Acorn Builders (Pewsey) Limited is a private company, limited by shares, registered in England and Wales, registration number 03695966, registration address Unit 18, Salisbury Road Business Park, Pewsey, Wiltshire, SN9 5PZ. 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) Revenue Recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities described below. Construction Contracts When the outcome of atransaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion, the company recognises revenue on the sales of services in the reporting period in which the services are rendered by reference to the stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. 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 taxation 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. Tangible fixed assets Freehold land and property is held at valuation less any provision for impairment, and depreciation is not provided. 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 | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Stocks Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. 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. Financial instruments A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2. | Average number of employees Average number of employees during the year was 36 (2025 : 35).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 February 2025 | 1,607,340 |  | 794,932 |  | 16,424 |  | 2,418,696
Additions | 92,750 |  | 175,045 |  | 17,947 |  | 285,742
Disposals | (159,490) |  | (49,070) |  | - |  | (208,560)
At 31 January 2026 | 1,540,600 |  | 920,907 |  | 34,371 |  | 2,495,878
Depreciation
At 01 February 2025 | 714,694 |  | 415,935 |  | 12,959 |  | 1,143,588
Charge for year | 131,626 |  | 118,834 |  | 2,884 |  | 253,344
On disposals | (102,724) |  | (45,215) |  | - |  | (147,939)
At 31 January 2026 | 743,596 |  | 489,554 |  | 15,843 |  | 1,248,993
Net book values
Closing balance as at 31 January 2026 | 797,004 |  | 431,353 |  | 18,528 |  | 1,246,885
Opening balance as at 01 February 2025 | 892,646 |  | 378,997 |  | 3,465 |  | 1,275,108
4. | Investments
Cost | Investments in participating interests |  | Total
| £ |  | £
At 01 February 2025 | 12,000 |  | 12,000
Additions | - |  | -
Disposals | - |  | -
At 31 January 2026 | 12,000 |  | 12,000
5. | Stocks
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Work in Progress | 736,211 |  | 658,006
| 736,211 |  | 658,006
6. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Debtors | 3,031,835 |  | 827,238
Trade debtors - retentions | 160,308 |  | 65,402
Amount Owed by Participating Interests | 0 |  | 8,000
Prepayments & Accrued Income | 30,335 |  | 104,135
Other Debtors | 0 |  | 4,736
Amounts receivable on contracts not yet invoiced | 0 |  | 123,875
| 3,222,478 |  | 1,133,386
7. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 1,180,061 |  | 897,078
Corporation Tax | 335,838 |  | 291,434
PAYE & Social Security | 75,432 |  | 75,646
Pension Payable | 2,090 |  | 0
Accrued Expenses | 81,894 |  | 124,711
Company credit card | 243 |  | 7,941
Directors' Current Accounts | 2,115 |  | 7,566
VAT | 507,382 |  | 202,960
| 2,185,055 |  | 1,607,336
8. | Provisions for liabilities
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Deferred Tax - Accelerated capital allowances | 311,722 |  | 318,777
Other Provisions | 301,973 |  | 306,092
| 613,695 |  | 624,869
The (Profit & Loss) movement during the year was: |  | Deferred Tax £ |  | Other £ |  | Total £
--- | --- | --- | --- | --- | --- | ---
As at 1 February 2025 |  | 318,777 |  | 306,092 |  | 624,869
Provided for during the year |  | (7,055) |  | 39,608 |  | 32,553
Utilised during the year |  | - |  | (43,727) |  | (43,727)
As at 31 January 2026 |  | 311,722 |  | 301,973 |  | 613,695
The other provision relates to potential future costs in respect of completed projects.
9. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
95 Ordinary shares of £1.00 each | 95 |  | 95
| 95 |  | 95
10. | Dividend During the year, total dividends of nil (2025 - £750,000) were paid to the ultimate parent company ABP Management Services Ltd.
11. | Ultimate Parent Company The company was a wholly owned subsidiary of ABP Management Services Limited (reg no. 14090071) during the year. From 31 March 2026 the company is a wholly owned subsidiary of ABB Pewsey Limited (reg no. 17081697)
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