Company registration number 14933934 (England and Wales)
ACORN INTERIORS (HAMPSHIRE) LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
ACORN INTERIORS (HAMPSHIRE) LIMITED
COMPANY INFORMATION
Director
A J Short
Company number
14933934
Registered office
Kings Manor Farm, The Calf House
Copse Lane
Freshwater
Isle of Wight
PO40 9TL
Accountants
Smith Malhotra Limited
40-42 High Street
Newington
Sittingbourne
Kent
ME9 7JL
Business address
Kings Manor Farm, The Calf House
Copse Lane
Freshwater
Isle of Wight
PO40 9TL
ACORN INTERIORS (HAMPSHIRE) LIMITED
CONTENTS
Page
Director's report
1
Balance sheet
2
Notes to the financial statements
3 - 6
ACORN INTERIORS (HAMPSHIRE) LIMITED
DIRECTOR'S REPORT
FOR THE PERIOD ENDED 30 JUNE 2025
- 1 -

The director presents his annual report and financial statements for the period ended 30 June 2025.

Principal activities

The principal activity of the company continued to be that of construction of other civil engineering projects.

Director

The director who held office during the period and up to the date of signature of the financial statements was as follows:

A J Short
Director's responsibilities

The director is responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
A J Short
Director
29 June 2026
ACORN INTERIORS (HAMPSHIRE) LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 2 -
30 June 2025
31 December 2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
18,000
-
0
Current assets
Debtors
5
60,727
100
Cash at bank and in hand
196,697
-
0
257,424
100
Creditors: amounts falling due within one year
6
(192,373)
-
0
Net current assets
65,051
100
Total assets less current liabilities
83,051
100
Provisions for liabilities
(4,500)
-
0
Net assets
78,551
100
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
78,451
-
0
Total equity
78,551
100

For the financial period ended 30 June 2025 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 period 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 29 June 2026
A J Short
Director
Company registration number 14933934 (England and Wales)
ACORN INTERIORS (HAMPSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Acorn Interiors (Hampshire) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Kings Manor Farm, The Calf House, Copse Lane, Freshwater, Isle of Wight, PO40 9TL.

1.1
Reporting period

During this period the entity changed it's accounting period to 18 months. The directors needed to match their accounting period with other related entities. The comparative amounts are not entirely comparable.

1.2
Basis of preparation

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.3
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. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.5
Tangible fixed assets

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

ACORN INTERIORS (HAMPSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -

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:

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.

1.6
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.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
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.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

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

ACORN INTERIORS (HAMPSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2023
Number
Number
Total
7
1
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2024
-
0
Additions
24,000
At 30 June 2025
24,000
Depreciation and impairment
At 1 January 2024
-
0
Depreciation charged in the period
6,000
At 30 June 2025
6,000
Carrying amount
At 30 June 2025
18,000
At 31 December 2023
-
0
ACORN INTERIORS (HAMPSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 6 -
5
Debtors
2025
2023
Amounts falling due within one year:
£
£
Trade debtors
34,425
-
0
Other debtors
26,302
100
60,727
100
6
Creditors: amounts falling due within one year
2025
2023
£
£
Trade creditors
67,539
-
0
Corporation tax
31,071
-
0
Other taxation and social security
46,555
-
0
Other creditors
47,208
-
0
192,373
-
0
7
Directors' transactions

Dividends totalling £42,396 (2023 - £0) were paid in the period in respect of shares held by the company's directors.

8
Related party transactions
Transactions with related parties

During the period the company entered into the following transactions with related parties:

2025
2023
Amounts due to related parties
£
£
Other related parties
19,126
-

The following amounts were outstanding at the reporting end date:

2025
2023
Amounts due from related parties
£
£
Other related parties
26,201
-
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