REGISTERED NUMBER: 05573284 (England and Wales)

Acorn Engineering (Holbeach) Limited

Unaudited Financial Statements for the Year Ended 31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTOR:

A Cranfield

REGISTERED OFFICE:

Abingdon Works

Sluice Farm

Holbeach St Marks

Spalding

Lincolnshire

PE12 8HF

REGISTERED NUMBER:

05573284 (England and Wales)

ACCOUNTANTS:

Salway and Wright

22 Church Street

Holbeach

Lincolnshire

PE12 7LL

FIXED ASSETS

Tangible assets

4

256,655

297,547

CURRENT ASSETS

Stocks

9,100

9,270

Debtors

5

141,455

166,259

Cash at bank

358,777

461,358

509,332

636,887

CREDITORS

Amounts falling due within one year

6

393,095

584,015

NET CURRENT ASSETS

116,237

52,872

TOTAL ASSETS LESS CURRENT LIABILITIES

372,892

350,419

PROVISIONS FOR LIABILITIES

6,900

6,900

NET ASSETS

365,992

343,519

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

365,892

343,419

365,992

343,519

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 June 2026 and were signed by:

A Cranfield - Director

1.	STATUTORY INFORMATION

Acorn Engineering (Holbeach) Limited is a private company, limited by shares , registered in England and Wales. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business has been fully amortised in the current year.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

in accordance with the property

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

20% on 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.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

133,978

136,810

218,789

489,577

DEPRECIATION

At 1 November 2024

-

60,881

131,149

192,030

Charge for year

-

18,982

21,910

40,892

At 31 October 2025

-

79,863

153,059

232,922

NET BOOK VALUE

At 31 October 2025

133,978

56,947

65,730

256,655

At 31 October 2024

133,978

75,929

87,640

297,547

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

141,455

166,259

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

45,888

67,650

Trade creditors

85,747

133,018

Taxation and social security

109,654

104,627

Other creditors

151,806

278,720

393,095

584,015