ACORN CONSTRUCTION HOLDINGS LIMITED

ACORN CONSTRUCTION HOLDINGS LIMITED

Statement of Financial Position

As at 28 February 2026

	2026 £	2025 £
Fixed assets
Financial assets	225,594	225,594
	225,594	225,594
Current assets
Debtors	7,754	9,004
Cash at bank and in hand	76	24
	7,830	9,028
Creditors: amount falling due within one year	(241,957)	(241,903)
Net current assets/(liabilities)	(234,127)	(232,875)


Total assets less current liabilities	(8,533)	(7,281)
Net assets/(liabilities)	(8,533)	(7,281)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(8,633)	(7,381)
Shareholders fund	(8,533)	(7,281)

For the year ended 28 February 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 of the Companies Act 2006.
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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of Part 15 of the Companies Act 2006.

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

Signed on behalf of the board of directors:

---------------------------------------------

Colin Ian Forrest
Director

Date approved: 02 November 2026

ACORN CONSTRUCTION HOLDINGS LIMITED

Notes to the Accounts

For the year ended 28 February 2026

Statutory Information

Acorn Construction Holdings Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number 08159947, registration address 10a High Street, Chislehurst, BR7 5AN, England.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Financial Reporting Standard for Smaller Entities (effective January 2016).

Going Concern

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.

Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating
policies of the entity so as to obtain benefits from its activities

Trade and other debtors

Short-term debtors are measured at the transaction price less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are highly liquid investments and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Short-term creditors are measured at the transaction price. The other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Equity instruments

Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of The Company.

2.	Average number of employees Average number of employees during the year was 0 (2025: 0).