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REGISTERED NUMBER: 03383376 (England and Wales)
















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Orange Tree Estates Limited

Orange Tree Estates Limited (Registered number: 03383376)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Orange Tree Estates Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: S Kingsley





SECRETARY: Mrs D L Kingsley





REGISTERED OFFICE: 9 Bell Piece
Sutton Benger
Chippenham
Wiltshire
SN15 4SL





REGISTERED NUMBER: 03383376 (England and Wales)





ACCOUNTANTS: Hardcastle Burton LLP
Lake House
Market Hill
Royston
Hertfordshire
SG8 9JN

Orange Tree Estates Limited (Registered number: 03383376)

Abridged Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,709 9,709

CURRENT ASSETS
Debtors 23 23
Investments 46,831 40,541
Cash at bank 2,546 3,406
49,400 43,970
CREDITORS
Amounts falling due within one year 13,268 9,269
NET CURRENT ASSETS 36,132 34,701
TOTAL ASSETS LESS CURRENT
LIABILITIES

45,841

44,410

CAPITAL AND RESERVES
Called up share capital 5 100 100
Fair value reserve 6 9,008 1,654
Retained earnings 6 36,733 42,656
SHAREHOLDERS' FUNDS 45,841 44,410

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

Orange Tree Estates Limited (Registered number: 03383376)

Abridged Balance Sheet - continued
30 June 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 June 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 12 November 2024 and were signed by:





S Kingsley - Director


Orange Tree Estates Limited (Registered number: 03383376)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Orange Tree Estates 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 report a loss for the year and the balance sheet also shows a net current liability position. The director has loaned funds to the company to assist with working capital requirements and has indicated that he will not seek repayment of the loan in the next twelve months and certainly not to the detriment of the company operations. For this reason the accounts have been prepared on a going concern basis.

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.
Freehold property - not provided

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

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

Basic financial assets
Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors and loans that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.


Orange Tree Estates Limited (Registered number: 03383376)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2023
and 30 June 2024 9,709
NET BOOK VALUE
At 30 June 2024 9,709
At 30 June 2023 9,709

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
100 Ordinary £1 100 100

Orange Tree Estates Limited (Registered number: 03383376)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

6. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 July 2023 42,656 1,654 44,310
Profit for the year 5,431 5,431
Dividends (4,000 ) (4,000 )
Revaluation (7,354 ) 7,354 -
At 30 June 2024 36,733 9,008 45,741