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REGISTERED NUMBER: 10126811 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

ORCHARD NURSERY PLANT CENTRE LIMITED
TRADING AS
ORCHARD NURSERY

ORCHARD NURSERY PLANT CENTRE LIMITED (REGISTERED NUMBER: 10126811)
TRADING AS ORCHARD NURSERY






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ORCHARD NURSERY PLANT CENTRE LIMITED
TRADING AS ORCHARD NURSERY

Company Information
for the Year Ended 30 June 2023







DIRECTORS: Mrs L S Bradford
J M Bradford





REGISTERED OFFICE: Orchard Nursery
Holtye Road
East Grinstead
West Sussex
RH19 3PP





REGISTERED NUMBER: 10126811 (England and Wales)





ACCOUNTANTS: Summate Limited
Suite 1
1-3 Warren Court
Park Road
Crowborough
East Sussex
TN6 2QX

ORCHARD NURSERY PLANT CENTRE LIMITED (REGISTERED NUMBER: 10126811)
TRADING AS ORCHARD NURSERY

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 343,280 347,778

CURRENT ASSETS
Stocks 118,553 125,809
Debtors 5 36,817 684
Cash at bank and in hand 177,909 212,890
333,279 339,383
CREDITORS
Amounts falling due within one year 6 361,441 381,750
NET CURRENT LIABILITIES (28,162 ) (42,367 )
TOTAL ASSETS LESS CURRENT LIABILITIES 315,118 305,411

PROVISIONS FOR LIABILITIES 10,917 10,474
NET ASSETS 304,201 294,937

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 304,191 294,927
304,201 294,937

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ORCHARD NURSERY PLANT CENTRE LIMITED (REGISTERED NUMBER: 10126811)
TRADING AS ORCHARD NURSERY

Balance Sheet - continued
30 June 2023


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 Board of Directors and authorised for issue on 31 October 2023 and were signed on its behalf by:




Mrs L S Bradford - Director



J M Bradford - Director


ORCHARD NURSERY PLANT CENTRE LIMITED (REGISTERED NUMBER: 10126811)
TRADING AS ORCHARD NURSERY

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Orchard Nursery Plant Centre 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.

The accounts have been prepared on the going concern basis.

The balance sheet on page 4 shows that at 30 June 2023 net current liabilities exceeded net current assets by £28,162. The net current liabilities include loans owed to the Directors of £210,754. The Directors have agreed that these will not be repaid if it will adversely affect the companies ability to meet other liabilities and therefore the going concern basis is appropriate.

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.
Land and buildings - 2% on cost
Plant and machinery etc - 33% on cost, 25% on reducing balance and 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


ORCHARD NURSERY PLANT CENTRE LIMITED (REGISTERED NUMBER: 10126811)
TRADING AS ORCHARD NURSERY

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 12 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2022 323,491 98,685 422,176
Additions - 14,098 14,098
Disposals - (2,388 ) (2,388 )
At 30 June 2023 323,491 110,395 433,886
DEPRECIATION
At 1 July 2022 32,834 41,564 74,398
Charge for year 6,470 10,262 16,732
Eliminated on disposal - (524 ) (524 )
At 30 June 2023 39,304 51,302 90,606
NET BOOK VALUE
At 30 June 2023 284,187 59,093 343,280
At 30 June 2022 290,657 57,121 347,778

ORCHARD NURSERY PLANT CENTRE LIMITED (REGISTERED NUMBER: 10126811)
TRADING AS ORCHARD NURSERY

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 1,710 575
Other debtors 35,107 109
36,817 684

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors 5,988 38,400
Taxation and social security 35,605 25,012
Other creditors 319,848 318,338
361,441 381,750

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2023 and 30 June 2022:

30.6.23 30.6.22
£    £   
Mrs L S Bradford
Balance outstanding at start of year (120,130 ) (119,818 )
Amounts repaid (312 ) (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (120,442 ) (120,130 )

J M Bradford
Balance outstanding at start of year (91,352 ) (91,040 )
Amounts advanced 1,352 -
Amounts repaid (312 ) (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (90,312 ) (91,352 )

ORCHARD NURSERY PLANT CENTRE LIMITED (REGISTERED NUMBER: 10126811)
TRADING AS ORCHARD NURSERY

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

The Directors loans have been provided to the company interest free with no set repayment terms.

At 30 June 2023 the company owed Mrs Jessica Slade (shareholder and close relative to the Directors) £90,000 (2022 - £90,000).

This loan has also been provided interest free with no set repayment terms.

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £26,400 were paid to the directors .