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Company Registration No. 13863673 (England and Wales)
West Orchid Ltd Unaudited accounts for the period from 21 January 2022 to 31 January 2023
West Orchid Ltd Unaudited accounts Contents
Page
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West Orchid Ltd Company Information for the period from 21 January 2022 to 31 January 2023
Directors
Joanna Jane Nash Timothy Luther Nash
Company Number
13863673 (England and Wales)
Registered Office
PELYNTOR COTTAGE PELYN TOR LOSTWITHIEL PL22 0JF UNITED KINGDOM
Accountants
Mrs R N Pitman Portheras Accounting Ltd Tremarstan Kilhallon Cornwall PL24 2RL
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West Orchid Ltd Statement of financial position as at 31 January 2023
2023 
Notes
£ 
Fixed assets
Intangible assets
68,381 
Tangible assets
22,190 
90,571 
Current assets
Inventories
10,133 
Debtors
48,422 
Cash at bank and in hand
43,552 
102,107 
Creditors: amounts falling due within one year
(98,338)
Net current assets
3,769 
Total assets less current liabilities
94,340 
Creditors: amounts falling due after more than one year
(70,013)
Net assets
24,327 
Capital and reserves
Called up share capital
27,500 
Profit and loss account
(3,173)
Shareholders' funds
24,327 
For the period ending 31 January 2023 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 19 October 2023 and were signed on its behalf by
Joanna Jane Nash Director Company Registration No. 13863673
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West Orchid Ltd Notes to the Accounts for the period from 21 January 2022 to 31 January 2023
1
Statutory information
West Orchid Ltd is a private company, limited by shares, registered in England and Wales, registration number 13863673. The registered office is PELYNTOR COTTAGE, PELYN TOR, LOSTWITHIEL, PL22 0JF, 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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight line @ 20%
Fixtures & fittings
Straight line @ 20%
Computer equipment
Straight line @ 33%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Purchase of leasehold
4
Intangible fixed assets
Other 
£ 
Cost
At 21 January 2022
- 
Additions
71,980 
At 31 January 2023
71,980 
Amortisation
At 21 January 2022
- 
Charge for the period
3,599 
At 31 January 2023
3,599 
Net book value
At 31 January 2023
68,381 
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West Orchid Ltd Notes to the Accounts for the period from 21 January 2022 to 31 January 2023
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 21 January 2022
- 
- 
- 
- 
- 
Additions
5,495 
6,109 
11,800 
882 
24,286 
At 31 January 2023
5,495 
6,109 
11,800 
882 
24,286 
Depreciation
Charge for the period
- 
730 
1,163 
203 
2,096 
At 31 January 2023
- 
730 
1,163 
203 
2,096 
Net book value
At 31 January 2023
5,495 
5,379 
10,637 
679 
22,190 
6
Debtors
2023 
£ 
Amounts falling due within one year
Trade debtors
3,708 
Accrued income and prepayments
18,607 
Other debtors
22,500 
44,815 
Amounts falling due after more than one year
Other debtors
3,607 
7
Creditors: amounts falling due within one year
2023 
£ 
VAT
22,245 
Trade creditors
4,777 
Taxes and social security
3,113 
Other creditors
15,000 
Loans from directors
52,728 
Accruals
475 
98,338 
8
Creditors: amounts falling due after more than one year
2023 
£ 
Taxes and social security
13 
Non-equity preference shares
70,000 
70,013 
9
Average number of employees
During the period the average number of employees was 21.
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