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REGISTERED NUMBER: 02107130 (England and Wales)

















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

FOR

D.J. ORCHARD & ASSOCIATES LIMITED

D.J. ORCHARD & ASSOCIATES LIMITED (REGISTERED NUMBER: 02107130)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D.J. ORCHARD & ASSOCIATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTOR: D J Orchard





SECRETARY: Mrs L R Orchard





REGISTERED OFFICE: 3 North Hill
Colchester
Essex
CO1 1DZ





REGISTERED NUMBER: 02107130 (England and Wales)





ACCOUNTANTS: TC Group
7 Kings Court
Newcomen Way
Colchester
Essex
CO4 9RA

D.J. ORCHARD & ASSOCIATES LIMITED (REGISTERED NUMBER: 02107130)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 912 968
Investment property 5 60,000 60,000
60,912 60,968

CURRENT ASSETS
Debtors 6 482 517
Cash at bank 60,457 124,218
60,939 124,735
CREDITORS
Amounts falling due within one year 7 15,695 29,515
NET CURRENT ASSETS 45,244 95,220
TOTAL ASSETS LESS CURRENT
LIABILITIES

106,156

156,188

PROVISIONS FOR LIABILITIES 238 238
NET ASSETS 105,918 155,950

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 8 14,107 14,107
Retained earnings 91,711 141,743
SHAREHOLDERS' FUNDS 105,918 155,950

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 November 2023 and were signed by:




D J Orchard - Director


D.J. ORCHARD & ASSOCIATES LIMITED (REGISTERED NUMBER: 02107130)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023


1. STATUTORY INFORMATION

D.J. Orchard & Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

D.J. ORCHARD & ASSOCIATES LIMITED (REGISTERED NUMBER: 02107130)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 September 2022
and 31 August 2023 27,818 10,956 38,774
DEPRECIATION
At 1 September 2022 26,850 10,956 37,806
Charge for year 56 - 56
At 31 August 2023 26,906 10,956 37,862
NET BOOK VALUE
At 31 August 2023 912 - 912
At 31 August 2022 968 - 968

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2022
and 31 August 2023 60,000
NET BOOK VALUE
At 31 August 2023 60,000
At 31 August 2022 60,000

The investment properties have been valued by the directors at a fair value based on the anticipated open market value.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
VAT 392 427
Prepayments 90 90
482 517

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 15,695 29,515

8. RESERVES
Fair
value
reserve
£   
At 1 September 2022
and 31 August 2023 14,107

D.J. ORCHARD & ASSOCIATES LIMITED (REGISTERED NUMBER: 02107130)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2023 and 31 August 2022:

2023 2022
£    £   
D J Orchard
Balance outstanding at start of year - 17,726
Amounts repaid - (17,726 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -