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REGISTERED NUMBER: 10325779 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31st August 2023

for

Orchard First Fruits Limited

Orchard First Fruits Limited (Registered number: 10325779)






Contents of the Financial Statements
for the Year Ended 31st August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Orchard First Fruits Limited

Company Information
for the Year Ended 31st August 2023







DIRECTORS: G P Henderson
Mrs R S Henderson





REGISTERED OFFICE: Orchard House
1 Park Road
Elland
HX5 9HP





REGISTERED NUMBER: 10325779 (England and Wales)

Orchard First Fruits Limited (Registered number: 10325779)

Balance Sheet
31st August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 31,141 39,861
Investment property 5 1,262,555 1,262,555
1,293,696 1,302,416

CURRENT ASSETS
Debtors 6 37,056 21,630
Cash at bank 56,762 38,396
93,818 60,026
CREDITORS
Amounts falling due within one year 7 328,365 213,071
NET CURRENT LIABILITIES (234,547 ) (153,045 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,059,149

1,149,371

CREDITORS
Amounts falling due after more than one
year

8

570,000

758,954
NET ASSETS 489,149 390,417

CAPITAL AND RESERVES
Called up share capital 10 6 6
Retained earnings 489,143 390,411
SHAREHOLDERS' FUNDS 489,149 390,417

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st August 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 First Fruits Limited (Registered number: 10325779)

Balance Sheet - continued
31st August 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 16th January 2024 and were signed on its behalf by:





G P Henderson - Director


Orchard First Fruits Limited (Registered number: 10325779)

Notes to the Financial Statements
for the Year Ended 31st August 2023

1. STATUTORY INFORMATION

Orchard First Fruits 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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 - 25% Straight Line Basis
Fixtures and fittings - 25% Straight Line Basis

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.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statements if financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

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.

Orchard First Fruits Limited (Registered number: 10325779)

Notes to the Financial Statements - continued
for the Year Ended 31st August 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st September 2022
and 31st August 2023 85,505
DEPRECIATION
At 1st September 2022 45,644
Charge for year 8,720
At 31st August 2023 54,364
NET BOOK VALUE
At 31st August 2023 31,141
At 31st August 2022 39,861

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st September 2022
and 31st August 2023 1,262,555
NET BOOK VALUE
At 31st August 2023 1,262,555
At 31st August 2022 1,262,555

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 22,505 13,257
Amounts owed by associates - 1,585
Other debtors 14,551 6,788
37,056 21,630

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans and overdrafts - 79,345
Trade creditors 31,183 24,842
Taxation and social security 37,943 14,000
Other creditors 259,239 94,884
328,365 213,071

Orchard First Fruits Limited (Registered number: 10325779)

Notes to the Financial Statements - continued
for the Year Ended 31st August 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.23 31.8.22
£    £   
Bank loans - 758,954
Other creditors 570,000 -
570,000 758,954

9. SECURED DEBTS

The following secured debts are included within creditors:

31.8.23 31.8.22
£    £   
Bank loans - 838,299

The company's bankers are secured by a debenture over the assets of the company and secondary guarantees by the directors and shareholders.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
600 A, B, C, D, and E Ordinary £0.01 6 6

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr G P and Mrs R S Henderson.