Registration number: 06962708

Acorn Therapy Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Acorn Therapy Limited

Company Information

Director

DH Knipe

Company secretary

DH Knipe

Registered office

The Woodyard Allithwaite Grange over Sands Cumbria LA11 7QH

Accountants

Stables Thompson & Briscoe Limited Chartered Accountants & Business AdvisersLowther House Lowther Street Kendal LA9 4DX

Acorn Therapy Limited

(Registration number: 06962708)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	666	594
Current assets
Debtors	5	41,037	31,531
Cash at bank and in hand		1,225	388
		42,262	31,919
Creditors: Amounts falling due within one year	6	(19,016)	(21,265)
Net current assets		23,246	10,654
Total assets less current liabilities		23,912	11,248
Creditors: Amounts falling due after more than one year	6	(909)	(2,309)
Provisions for liabilities		(127)	(113)
Net assets		22,876	8,826
Capital and reserves
Called up share capital		120	120
Retained earnings		22,756	8,706
Shareholders' funds		22,876	8,826

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 3 July 2026
 

DH Knipe Company secretary and director

Acorn Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Woodyard
Allithwaite
Grange over Sands
Cumbria
LA11 7QH

These financial statements were authorised for issue by the director on 3 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Acorn Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Acorn Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 August 2024	14,258	14,258
Additions	292	292
At 31 July 2025	14,550	14,550
Depreciation
At 1 August 2024	13,664	13,664
Charge for the year	220	220
At 31 July 2025	13,884	13,884
Carrying amount
At 31 July 2025	666	666
At 31 July 2024	594	594

5

Debtors

Current	2025 £	2024 £
Other debtors	41,037	31,531
	41,037	31,531

6

Creditors

Creditors: amounts falling due within one year

		2025 £	2024 £
Due within one year
Loans and borrowings		1,400	1,400
Taxation and social security		15,366	17,004
Accruals and deferred income		2,244	2,708
Other creditors		6	153
		19,016	21,265

Creditors: amounts falling due after more than one year

Acorn Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

		2025 £	2024 £
Due after one year
Loans and borrowings		909	2,309

7	Related party transactions

Summary of transactions with other related parties

DH Knipe is a partner in Hulleter Farm which has been loaned money by the company. The amount outstanding at 31 July 2025 was £41,036.25 (2024 - £31,528).