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Registered number: 07798236
Acorn Technology Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Inchmead Accountants
100 Berkshire Place
Winnersh
Wokingham
RG41 5RD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07798236
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,212 6,365
Investments 5 115,624 146,980
125,836 153,345
CURRENT ASSETS
Debtors 6 58,356 96,408
Cash at bank and in hand 32,237 48,563
90,593 144,971
Creditors: Amounts Falling Due Within One Year 7 (46,638 ) (62,236 )
NET CURRENT ASSETS (LIABILITIES) 43,955 82,735
TOTAL ASSETS LESS CURRENT LIABILITIES 169,791 236,080
NET ASSETS 169,791 236,080
CAPITAL AND RESERVES
Called up share capital 8 5,000 5,000
Profit and Loss Account 164,791 231,080
SHAREHOLDERS' FUNDS 169,791 236,080
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For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Frederic Fleureau
Director
15 July 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Acorn Technology Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07798236 . The registered office is Inchmead Suite , 100 Berkshire Place , Winnersh, Wokingham, RG41 5RD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised when the company is entitled to charge for its services under the engagement bagreement.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 4 years straight line
Fixtures & Fittings 3 years straight line
Computer Equipment 3 years straight line
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit using HMRC exchange rates.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2024 56,578 25,437 82,015
Additions 6,876 - 6,876
As at 31 October 2025 63,454 25,437 88,891
Depreciation
As at 1 November 2024 52,468 23,182 75,650
Provided during the period 774 2,255 3,029
As at 31 October 2025 53,242 25,437 78,679
Net Book Value
As at 31 October 2025 10,212 - 10,212
As at 1 November 2024 4,110 2,255 6,365
5. Investments
Other
£
Cost or Valuation
As at 1 November 2024 146,980
Disposals (31,356 )
As at 31 October 2025 115,624
Provision
As at 1 November 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 115,624
As at 1 November 2024 146,980
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 44,388 80,550
Other debtors 1,204 1,173
Other debtors (1) - 31
VAT 11,735 12,012
Other taxes and social security 1,029 -
Net wages - 2,642
58,356 96,408
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (19,214 ) (29,009 )
Bank loans and overdrafts 26,468 10,401
Corporation tax 38,558 76,877
Other taxes and social security - 3,140
Director's loan account 826 827
46,638 62,236
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 5,000 5,000
9. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 175,657 165,931
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr Frederic Fleureau and Mrs Donna Fleureau, who are related by marriage, by virtue of their joint ownership of 100% of the issued share capital in the company.
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