Acorah Software Products - Accounts Production 14.3.260 false true true 31 May 2022 1 June 2021 false 1 June 2022 31 May 2023 31 May 2023 03329819 Mr Simon Fordham Orchard Holdings Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03329819 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-05-31 03329819 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-31 03329819 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-31 03329819 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-31 03329819 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-06-01 2023-05-31 03329819 frs-core:AllSubsidiaries 2022-06-01 2023-05-31 03329819 frs-core:KeyManagementPersonnel 2022-06-01 2023-05-31 03329819 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-06-01 2023-05-31 03329819 frs-core:OtherRelatedParties 2022-06-01 2023-05-31 03329819 2022-05-31 03329819 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2022-05-31 03329819 dpl-frs:Item12 2021-06-01 2022-05-31 03329819 dpl-frs:Item12 2021-05-31 03329819 dpl-frs:Item12 2022-05-31 03329819 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 03329819 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 03329819 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 03329819 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 03329819 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 03329819 1 2021-06-01 2022-05-31 03329819 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 03329819
Orchard Build Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03329819
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 62,888 204,691
62,888 204,691
CURRENT ASSETS
Debtors 5 2,314,788 2,679,238
Cash at bank and in hand 600,971 494,582
2,915,759 3,173,820
Creditors: Amounts Falling Due Within One Year 6 (2,842,248 ) (3,224,126 )
NET CURRENT ASSETS (LIABILITIES) 73,511 (50,306 )
TOTAL ASSETS LESS CURRENT LIABILITIES 136,399 154,385
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,750 ) (2,750 )
NET ASSETS 133,649 151,635
CAPITAL AND RESERVES
Called up share capital 8 42 42
Share premium account 1,708 1,708
Capital redemption reserve 60 60
Profit and Loss Account 131,839 149,825
SHAREHOLDERS' FUNDS 133,649 151,635
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Simon Fordham
Director
30th November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Orchard Build Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03329819 . The registered office is Orchard House, Threshelfords Business Park, Inworth Road, Feering, Essex, CO5 9SE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have assessed the company's position at the time of signing the financial statements and given due consideration to the issues caused by Covid-19. An assessment of the current and future impact on both the company and the wider economy has been made. While the situation has unfolded at a rapid pace the Directors believe there are significant resources held with the company and wider group to mitigate against future on-going costs associated with the Covid-19 crisis. The company's parent company has pledged its on-going support should it be required as future events unfold.

Based on this, the directors have concluded that it is appropriate to apply the going concern principle in preparing the financial statements on the basis that the company has access to significant resources that will enable it to continue in operational existence for the foreseeable future.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2022: 18)
16 18
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 June 2022 207,926 311,410 519,336
Additions 13,053 - 13,053
Disposals (52,160 ) (198,151 ) (250,311 )
As at 31 May 2023 168,819 113,259 282,078
Depreciation
As at 1 June 2022 128,401 186,244 314,645
Provided during the period 19,019 1,944 20,963
Disposals (35,656 ) (80,762 ) (116,418 )
As at 31 May 2023 111,764 107,426 219,190
Net Book Value
As at 31 May 2023 57,055 5,833 62,888
As at 1 June 2022 79,525 125,166 204,691
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,265,540 893,304
Amounts recoverable on contracts 287,964 -
Prepayments and accrued income 7,568 4,551
Other debtors 44,085 58,469
Amounts owed by group undertakings 709,631 1,722,914
2,314,788 2,679,238
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,711,920 2,114,554
Bank loans and overdrafts 235,351 152,748
Corporation tax 228,174 241,814
Other taxes and social security 39,354 44,392
VAT 312,524 438,620
Other creditors 181,007 182,000
Accruals and deferred income 133,918 49,998
2,842,248 3,224,126
7. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - -
- -
- -
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 42 42
9. Related Party Transactions
During the year the company made sales of £441,022 in respect of shared office overheads to Orchard Interior Project Management Limited, and sales of £161,020 to Orchard Cladding Specialists Limited in respect of shared office overheads. Both companies were under the control of  S C Fordham throughout the period.
Purchases of £280,384 were made from Orchard Interior Project Management Limited in respect of construction project activity with external customers. Further purchases of £888,364 were made from Orchard Cladding Specialists Limited in respect of industrial roofing and cladding supplies for projects with external customers.
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Orchard Holdings Limited .
11. Bank security
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The company's bank overdraft facility is secured by a mortgage debenture over the company's assets, a personal guarantee given by the company's director, and a cross guarantee with Orchard Holdings Limited.
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