Company Registration No. 03206066 (England and Wales)
Acorn Development Limited
Unaudited accounts
for the year ended 31 August 2026
Acorn Development Limited
Unaudited accounts
Contents
Acorn Development Limited
Company Information
for the year ended 31 August 2026
Directors
Rinaldo Fasulo
Nicolino Pucacco
Jane Pucacco
Company Number
03206066 (England and Wales)
Registered Office
32 Thorpe Wood
Thorpe Wood Business Park
Peterborough
Cambs
PE3 6SR
United Kingdom
Accountants
P&A Accountancy Services LLP
32 Thorpe Wood
Thorpe Wood Business Park
Peterborough
County (optional)
PE3 6SR
Acorn Development Limited
Statement of financial position
as at 31 August 2026
Investment property
-
223,842
Cash at bank and in hand
154,231
17,175
Creditors: amounts falling due within one year
(16,947)
(21,093)
Net current assets
239,398
94,207
Net assets
239,398
318,049
Called up share capital
50
50
Revaluation reserve
101,158
100,000
Profit and loss account
138,190
217,999
Shareholders' funds
239,398
318,049
For the year ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by
Rinaldo Fasulo
Director
Company Registration No. 03206066
Acorn Development Limited
Notes to the Accounts
for the year ended 31 August 2026
Acorn Development Limited is a private company, limited by shares, registered in England and Wales, registration number 03206066. The registered office is 32 Thorpe Wood, Thorpe Wood Business Park , Peterborough, Cambs, PE3 6SR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Fair value at 1 September 2025
223,842
Net gain from fair value adjustments
1,158
Amounts falling due within one year
Amounts due from group undertakings etc.
100,000
100,000
Acorn Development Limited
Notes to the Accounts
for the year ended 31 August 2026
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
-
3,213
Loans from directors
3,124
2,496
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).