REGISTERED NUMBER: OC449085 (England and Wales)

Unaudited Financial Statements for the Year Ended 5 April 2026

for

Acorn IP LLP

Page

General Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

S Cleary

S Kaye

L Durmush

REGISTERED OFFICE:

Unit A

St Andrews Court

Wellington Street

Thame

Oxfordshire

OX9 3WT

REGISTERED NUMBER:

OC449085 (England and Wales)

ACCOUNTANTS:

Fizz Accounting Limited

Unit A

St Andrews Court

Wellington Street

Thame

Oxfordshire

OX9 3WT

FIXED ASSETS

Tangible assets

4

3,799

2,292

CURRENT ASSETS

Debtors

53,687

31,261

Cash at bank

109,110

94,681

162,797

125,942

CREDITORS

Amounts falling due within one year

27,873

19,432

NET CURRENT ASSETS

134,924

106,510

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

138,723

108,802

LOANS AND OTHER DEBTS DUE TO MEMBERS

5

137,473

107,552

MEMBERS' OTHER INTERESTS

Capital accounts

1,250

1,250

138,723

108,802

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

5

137,473

107,552

Members' other interests

1,250

1,250

138,723

108,802

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 5 April 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 5 April 2026 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 22 October 2026 and were signed by:

S Cleary - Designated member

S Kaye - Designated member

1.	STATUTORY INFORMATION

Acorn IP LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

25% on cost

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 6 April 2025

3,909

Additions

3,312

At 5 April 2026

7,221

DEPRECIATION

At 6 April 2025

1,617

Charge for year

1,805

At 5 April 2026

3,422

NET BOOK VALUE

At 5 April 2026

3,799

At 5 April 2025

2,292

5.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Loans and other debts to members rank equally to all other creditors.