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REGISTERED NUMBER: 14057046 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

DAVID ORCHARD OUTDOOR LIVING LIMITED

DAVID ORCHARD OUTDOOR LIVING LIMITED (REGISTERED NUMBER: 14057046)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024










Page

Balance Sheet 1

Notes to the Financial Statements 2


DAVID ORCHARD OUTDOOR LIVING LIMITED (REGISTERED NUMBER: 14057046)

BALANCE SHEET
30TH APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 7,200 9,600

CURRENT ASSETS
Stocks 6,783 14,430
Debtors 5 2,038 7,581
Cash at bank 15,701 30,748
24,522 52,759
CREDITORS
Amounts falling due within one year 6 33,158 54,300
NET CURRENT LIABILITIES (8,636 ) (1,541 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,436

)

8,059

CAPITAL AND RESERVES
Called up share capital 110 110
Retained earnings (1,546 ) 7,949
(1,436 ) 8,059

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

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

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 director and authorised for issue on 23rd January 2025 and were signed by:




Mr D.M Orchard - Director


DAVID ORCHARD OUTDOOR LIVING LIMITED (REGISTERED NUMBER: 14057046)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024


1. STATUTORY INFORMATION

David Orchard Outdoor Living Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 14057046

Registered office: 12A Wilderness Lane
Harleston
Norfolk
IP20 9DD

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

DAVID ORCHARD OUTDOOR LIVING LIMITED (REGISTERED NUMBER: 14057046)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st May 2023
and 30th April 2024 12,000
AMORTISATION
At 1st May 2023 2,400
Charge for year 2,400
At 30th April 2024 4,800
NET BOOK VALUE
At 30th April 2024 7,200
At 30th April 2023 9,600

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,200 7,581
Other debtors 838 -
2,038 7,581

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 6,883 4,055
Taxation and social security 363 6,924
Other creditors 25,912 43,321
33,158 54,300