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Company Registration No. 13863673 (England and Wales)
West Orchid Ltd Unaudited accounts for the year ended 31 January 2024
West Orchid Ltd Unaudited accounts Contents
Page
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West Orchid Ltd Company Information for the year ended 31 January 2024
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 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
63,582 
68,381 
Tangible assets
28,469 
22,190 
92,051 
90,571 
Current assets
Inventories
10,133 
10,133 
Debtors
51,602 
48,422 
Cash at bank and in hand
42,146 
43,552 
103,881 
102,107 
Creditors: amounts falling due within one year
(87,015)
(98,351)
Net current assets
16,866 
3,756 
Total assets less current liabilities
108,917 
94,327 
Creditors: amounts falling due after more than one year
(70,000)
(70,000)
Net assets
38,917 
24,327 
Capital and reserves
Called up share capital
27,500 
27,500 
Profit and loss account
11,417 
(3,173)
Shareholders' funds
38,917 
24,327 
For the year ending 31 January 2024 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 27 October 2024 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 year ended 31 January 2024
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 remained unchanged from the previous year, and also 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 1 February 2023
71,980 
At 31 January 2024
71,980 
Amortisation
At 1 February 2023
3,599 
Charge for the year
4,799 
At 31 January 2024
8,398 
Net book value
At 31 January 2024
63,582 
At 31 January 2023
68,381 
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West Orchid Ltd Notes to the Accounts for the year ended 31 January 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 February 2023
5,495 
6,109 
- 
11,800 
882 
24,286 
Additions
4,355 
3,710 
3,500 
4,078 
- 
15,643 
Disposals
(4,580)
- 
- 
- 
- 
(4,580)
At 31 January 2024
5,270 
9,819 
3,500 
15,878 
882 
35,349 
Depreciation
At 1 February 2023
- 
730 
- 
1,163 
203 
2,096 
Charge for the year
- 
1,553 
175 
2,765 
291 
4,784 
At 31 January 2024
- 
2,283 
175 
3,928 
494 
6,880 
Net book value
At 31 January 2024
5,270 
7,536 
3,325 
11,950 
388 
28,469 
At 31 January 2023
5,495 
5,379 
- 
10,637 
679 
22,190 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,356 
3,708 
Accrued income and prepayments
22,349 
18,607 
Other debtors
22,500 
22,500 
47,205 
44,815 
Amounts falling due after more than one year
Other debtors
4,397 
3,607 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
33,861 
22,245 
Trade creditors
1,181 
4,777 
Taxes and social security
23,011 
3,126 
Other creditors
17,332 
15,000 
Loans from directors
3,985 
52,728 
Accruals
7,645 
475 
87,015 
98,351 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Non-equity preference shares
70,000 
70,000 
9
Average number of employees
During the year the average number of employees was 23 (2023: 21).
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