REGISTERED NUMBER: 04618827 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th November 2025

for

Acorn Health & Safety Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D L Street

REGISTERED OFFICE:

Tower Lane Business Park

Tower Lane

Warmley

Bristol

BS30 8XT

REGISTERED NUMBER:

04618827 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Intangible assets

4

-

3,500

Tangible assets

5

56,958

57,185

56,958

60,685

CURRENT ASSETS

Stocks

81,513

71,523

Debtors

6

408,376

131,168

Cash at bank and in hand

165,493

530,337

655,382

733,028

CREDITORS

Amounts falling due within one year

7

120,554

145,167

NET CURRENT ASSETS

534,828

587,861

TOTAL ASSETS LESS CURRENT LIABILITIES

591,786

648,546

CREDITORS

Amounts falling due after more than one year

8

-

(5,833

)

PROVISIONS FOR LIABILITIES

(7,801

)

(8,242

)

NET ASSETS

583,985

634,471

CAPITAL AND RESERVES

Called up share capital

11

10

10

Retained earnings

583,975

634,461

SHAREHOLDERS' FUNDS

583,985

634,471

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 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 19th August 2026 and were signed by:

Mr D L Street - Director

1.	STATUTORY INFORMATION

Acorn Health & Safety Ltd 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.

Critical accounting judgements and key sources of estimation uncertainty

The directors consider that there are no critical judgements or key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover represents amounts receivable for services provided during the year. Revenue is recognised as the service is performed, based on the stage of completion or when the service has been completed, depending on the nature of the engagement.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st December 2024

and 30th November 2025

35,000

AMORTISATION

At 1st December 2024

31,500

Charge for year

3,500

At 30th November 2025

35,000

NET BOOK VALUE

At 30th November 2025

-

At 30th November 2024

3,500

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1st December 2024

16,412

36,236

41,017

49,295

142,960

Additions

-

3,299

3,668

871

7,838

Disposals

-

(1,071

)

(1,767

)

(4,053

)

(6,891

)

At 30th November 2025

16,412

38,464

42,918

46,113

143,907

DEPRECIATION

At 1st December 2024

-

15,007

33,398

37,370

85,775

Charge for year

-

3,514

1,530

1,843

6,887

Eliminated on disposal

-

(938

)

(1,522

)

(3,253

)

(5,713

)

At 30th November 2025

-

17,583

33,406

35,960

86,949

NET BOOK VALUE

At 30th November 2025

16,412

20,881

9,512

10,153

56,958

At 30th November 2024

16,412

21,229

7,619

11,925

57,185

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

103,225

129,410

Amounts owed by group undertakings

302,000

-

Other debtors

2,540

1,100

Prepayments and accrued income

611

658

408,376

131,168

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

5,833

10,000

Trade creditors

18,210

20,568

Tax

16,212

31,209

Social security and other taxes

10,886

10,094

VAT

62,902

68,641

Other creditors

3,162

1,612

Accrued expenses

3,349

3,043

120,554

145,167

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans - 1-2 years

-

5,833

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Bank loans

5,833

15,833

There is a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures,fixed plant and machinery.

The remaining balance in 'Bank loans' relates to a Bounce Back Loan. The government has provided security for the full loan amount.

10.	FINANCIAL INSTRUMENTS

The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments'.

Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment.

Basic financial liabilities

Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

10

Ordinary

£1

10

10

12.	CONTINGENT LIABILITIES

The Company had no contingent liabilities at the balance sheet date.

13.	RELATED PARTY DISCLOSURES

During the year, total dividends of £60,332 were paid to the directors .

At the balance sheet date, the Company was owed £302,000 (2024: £nil) from Paddockbrook Holly Holdings Ltd. This Company is a fellow group undertaking. The balance is unsecured, interest-free and repayable on demand.

14.	POST BALANCE SHEET EVENTS

There have been no events after the balance sheet date affecting the Company since the financial period.

15.	CASH & CASH EQUIVALENTS

Cash comprises cash in hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.

Cash and cash equivalents consist solely of balances held in the Company's bank current account. The Company does not hold any short-term investments and does not operate an overdraft facility.

16.	FUNCTIONAL AND PRESENTATION CURRENCY

The financial statements are presented in Pounds Sterling (£), which is the Company's functional and presentation currency.

17.	GOING CONCERN

The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.