ACORN MAINTENANCE SERVICES LIMITED

Registered number

03546898

Filleted Accounts

31 March 2026

ACORN MAINTENANCE SERVICES LIMITED
Registered number:		03546898
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		450,000			-
Tangible assets	4		44,892			20,031
			494,892			20,031

Current assets
Debtors	5	87,405			251,999
Cash at bank and in hand		40,254			290,685
		127,659			542,684

Creditors: amounts falling due within one year	6	(184,857)			(178,562)

Net current (liabilities)/assets			(57,198)			364,122

Total assets less current liabilities			437,694			384,153

Creditors: amounts falling due after more than one year	7		(63,945)			-



Net assets			373,749			384,153

Capital and reserves
Called up share capital			4			4
Share premium			1,382			1,382
Profit and loss account			372,363			382,767

Shareholders' funds			373,749			384,153

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Mr C Greene
Director
Approved by the board on 18 August 2026

ACORN MAINTENANCE SERVICES LIMITED
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	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).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 25 years reducing balance
	Fixtures, fittings, tools and equipment	over 25 years reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Intangible fixed assets					£
	Goodwill:

	Cost
	Additions					500,000
	At 31 March 2026					500,000

	Amortisation
	Provided during the year					50,000
	At 31 March 2026					50,000

	Net book value
	At 31 March 2026					450,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	34,727		83,155		117,882
	Additions	17,872		25,000		42,872
	At 31 March 2026	52,599		108,155		160,754

	Depreciation
	At 1 April 2025	26,389		71,462		97,851
	Charge for the year	6,508		11,503		18,011
	At 31 March 2026	32,897		82,965		115,862

	Net book value
	At 31 March 2026	19,702		25,190		44,892
	At 31 March 2025	8,338		11,693		20,031


5	Debtors			2026		2025
£					£

	Trade debtors			80,301		236,318
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			-		6,483
	Other debtors			7,104		9,198
				87,405		251,999


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			4,666		-
	Trade creditors			57,579		82,040
	Taxation and social security costs			10,664		64,156
	Other creditors			111,948		32,366
				184,857		178,562


7	Creditors: amounts falling due after one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			8,945		-
	Other creditors			55,000		-
				63,945		-


8	Other information

	ACORN MAINTENANCE SERVICES LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	The Old Court House
	New Road Avenue
	Chatham
	Kent
	ME4 6BE