Registration number: 09950768

Acorn Garden Centre And Builders Merchants Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Acorn Garden Centre And Builders Merchants Ltd

Company Information

Director

Mr MI Skehill

Registered office

Savoy House Savoy Circus London England W3 7DA

Accountants

Wem & Co Chartered Accountants Savoy House Savoy Circus London W3 7DA

Acorn Garden Centre And Builders Merchants Ltd

(Registration number: 09950768)
Balance Sheet as at 31 January 2026

	Note	31.01.26 £	31.01.25 £
Current assets
Debtors	4	-	15,500
Cash at bank and in hand		1,924	2,848
		1,924	18,348
Creditors: Amounts falling due within one year	5	(1,241)	(17,305)
Total assets less current liabilities		683	1,043
Creditors: Amounts falling due after more than one year	5	(565)	(925)
Net assets		118	118
Capital and reserves
Called up share capital		1	1
Retained earning		117	117
Shareholders' funds		118	118

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

Director's 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 October 2026
 

......................................... Mr MI Skehill Director

Acorn Garden Centre And Builders Merchants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales .

The address of its registered office is:
Savoy House
Savoy Circus
London
W3 7DA
England

These financial statements were authorised for issue by the director on 28 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency is Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services, including rent, in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Acorn Garden Centre And Builders Merchants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

2	Accounting policies (continued)

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2025 - 0).

4

Debtors

Current	31.01.26 £	31.01.25 £
Prepayments	-	15,500
	-	15,500

5

Creditors

Creditors: amounts falling due within one year

	Note	31.01.26 £	31.01.25 £
Due within one year
Loans and borrowings		840	3,375
Trade creditors		-	840
Taxation and social security		-	2,070
Accruals and deferred income		-	10,994
Other creditors		401	26
		1,241	17,305

Included in other creditor is a loan is from a company under common control and no interest and repayment terms have been set.
 

Acorn Garden Centre And Builders Merchants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026 (continued)

5	Creditors (continued)

Creditors: amounts falling due after more than one year

	Note	31.01.26 £	31.01.25 £
Due after one year
Loans and borrowings		565	925