ACORN TREE WORK LIMITED

ACORN TREE WORK LIMITED
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	131,396	159,624
		131,396	159,624
Current assets
Debtors		1,131	13,136
Cash at bank and in hand		57,282	114,709
		58,413	127,845
Creditors: amount falling due within one year		(45,694)	(115,044)
Net current assets		12,719	12,801

Total assets less current liabilities		144,115	172,425
Creditors: amount falling due after more than one year		(437)	(502)
Net assets		143,678	171,923

Capital and reserves
Called up share capital	5	1	1
Profit and loss account		143,677	171,922
Shareholders' funds		143,678	171,923

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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.
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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 28 August 2026 and were signed on its behalf by:

-------------------------------
Richard Clay
Director

ACORN TREE WORK LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

ACORN TREE WORK LIMITED is a private company, limited by shares, registered in , registration number 08888386, registration address 2 STRATFORD ROAD, WROXTON BANBURY, OX15 6QW.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Straight Line
Motor Vehicles	25% Straight Line
Computer Equipment	20% Straight Line

2.	Average number of employees Average number of employees during the year was 3 (2025 : 3).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2025	20,000	20,000
Additions	-	-
Disposals	-	-
At 31 March 2026	20,000	20,000
Amortisation
At 01 April 2025	20,000	20,000
Charge for year	-	-
On disposals	-	-
At 31 March 2026	20,000	20,000
Net book values
At 31 March 2026	-	-
At 31 March 2025	-	-

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 April 2025	266,090	98,757	1,825	366,672
Additions	31,037	-	-	31,037
Disposals	-	-	-	-
At 31 March 2026	297,127	98,757	1,825	397,709
Depreciation
At 01 April 2025	123,762	82,928	358	207,048
Charge for year	34,120	24,689	456	59,265
On disposals	-	-	-	-
At 31 March 2026	157,882	107,617	814	266,313
Net book values
Closing balance as at 31 March 2026	139,245	(8,860)	1,011	131,396
Opening balance as at 01 April 2025	142,328	15,829	1,467	159,624

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Ordinary share of £1.00 each	1		1
	1		1


Registered Number: 08888386

ACORN TREE WORK LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026