REGISTERED NUMBER: 08326378 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

LITTLE ACORNS (WEST HAGBOURNE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C J Anderton

Ms C B Roberts

Mrs L M Kaczmarska

REGISTERED OFFICE:

231 Higher Lane

Lymm

Cheshire

WA13 0RZ

REGISTERED NUMBER:

08326378 (England and Wales)

ACCOUNTANTS:

Bronsens Accountants Limited

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

16,576

369,302

16,576

369,302

CURRENT ASSETS

Debtors

6

185,781

40,579

Cash at bank and in hand

111,476

119,243

297,257

159,822

CREDITORS

Amounts falling due within one year

7

55,653

100,211

NET CURRENT ASSETS

241,604

59,611

TOTAL ASSETS LESS CURRENT LIABILITIES

258,180

428,913

PROVISIONS FOR LIABILITIES

8

1,630

-

NET ASSETS

256,550

428,913

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

256,450

428,813

SHAREHOLDERS' FUNDS

256,550

428,913

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

Mr C J Anderton - Director

1.	STATUTORY INFORMATION

Little Acorns (West Hagbourne) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, has been fully 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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 27 (2024 - 29 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

135,000

AMORTISATION

At 1 January 2025

and 31 December 2025

135,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 January 2025

350,000

5,100

21,471

Additions

-

-

10,340

Disposals

(350,000

)

(5,100

)

(19,457

)

At 31 December 2025

-

-

12,354

DEPRECIATION

At 1 January 2025

-

-

15,751

Charge for year

-

-

2,642

Eliminated on disposal

-

-

(13,967

)

At 31 December 2025

-

-

4,426

NET BOOK VALUE

At 31 December 2025

-

-

7,928

At 31 December 2024

350,000

5,100

5,720

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

17,873

16,508

410,952

Additions

2,898

358

13,596

Disposals

(4,410

)

(5,280

)

(384,247

)

At 31 December 2025

16,361

11,586

40,301

DEPRECIATION

At 1 January 2025

12,197

13,702

41,650

Charge for year

2,041

709

5,392

Eliminated on disposal

(4,070

)

(5,280

)

(23,317

)

At 31 December 2025

10,168

9,131

23,725

NET BOOK VALUE

At 31 December 2025

6,193

2,455

16,576

At 31 December 2024

5,676

2,806

369,302

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,029

4,410

Other debtors

-

4,937

Directors' current accounts

176,806

20,981

Prepayments

7,946

10,251

185,781

40,579

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

-

18,211

Trade creditors

5,800

13,911

Tax

43,354

61,843

Social security and other taxes

-

73

Other creditors

2,168

2,119

Accrued expenses

4,331

4,054

55,653

100,211

8.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

1,630

-

Deferred

tax

£

Provided during year

1,630

Balance at 31 December 2025

1,630

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

100

100