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REGISTERED NUMBER: 10126811 (England and Wales)















Unaudited Financial Statements

for the Period 1 July 2023 to 31 December 2024

for

ORCHARD NURSERY PLANT CENTRE LIMITED
TRADING AS
ORCHARD NURSERY

ORCHARD NURSERY PLANT CENTRE LIMITED (REGISTERED NUMBER: 10126811)
TRADING AS ORCHARD NURSERY






Contents of the Financial Statements
for the Period 1 July 2023 to 31 December 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


ORCHARD NURSERY PLANT CENTRE LIMITED (REGISTERED NUMBER: 10126811)
TRADING AS ORCHARD NURSERY

Balance Sheet
31 December 2024

31.12.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 383,405 343,280

CURRENT ASSETS
Stocks 139,889 118,553
Debtors 5 2,748 36,817
Cash at bank and in hand 136,993 177,909
279,630 333,279
CREDITORS
Amounts falling due within one year 6 349,659 361,441
NET CURRENT LIABILITIES (70,029 ) (28,162 )
TOTAL ASSETS LESS CURRENT LIABILITIES 313,376 315,118

PROVISIONS FOR LIABILITIES 8,208 10,917
NET ASSETS 305,168 304,201

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 305,158 304,191
305,168 304,201

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 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 NURSERY PLANT CENTRE LIMITED (REGISTERED NUMBER: 10126811)
TRADING AS ORCHARD NURSERY

Balance Sheet - continued
31 December 2024


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 14 February 2025 and were signed on its behalf by:




Mrs L S Bradford - Director



J M Bradford - Director


ORCHARD NURSERY PLANT CENTRE LIMITED (REGISTERED NUMBER: 10126811)
TRADING AS ORCHARD NURSERY

Notes to the Financial Statements
for the Period 1 July 2023 to 31 December 2024

1. STATUTORY INFORMATION

Orchard Nursery Plant Centre 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: 10126811

Registered office: Orchard Nursery
Holtye Road
East Grinstead
West Sussex
RH19 3PP

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 have been prepared on the going concern basis.

The balance sheet on page 4 shows that at 31 December 2024 net current liabilities exceeded net current assets by £70,029 (30 June 2023 : £28,162). The net current liabilities include loans owed to the Directors of £211,689. The Directors have agreed that these will not be repaid if it will adversely affect the companies ability to meet other liabilities and therefore the going concern basis is appropriate.

Turnover
Revenue is reported net of returns, vouchers and value added taxes. Revenue is recognised when the significant risks and rewards of ownership have been transferred to the buyer net of returns and discount.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 33% on cost, 25% on reducing balance and 10% on cost

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


ORCHARD NURSERY PLANT CENTRE LIMITED (REGISTERED NUMBER: 10126811)
TRADING AS ORCHARD NURSERY

Notes to the Financial Statements - continued
for the Period 1 July 2023 to 31 December 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 14 (2023 - 13 ) .

ORCHARD NURSERY PLANT CENTRE LIMITED (REGISTERED NUMBER: 10126811)
TRADING AS ORCHARD NURSERY

Notes to the Financial Statements - continued
for the Period 1 July 2023 to 31 December 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023 323,491 110,395 433,886
Additions 66,500 2,776 69,276
Disposals - (550 ) (550 )
At 31 December 2024 389,991 112,621 502,612
DEPRECIATION
At 1 July 2023 39,304 51,302 90,606
Charge for period 11,699 17,452 29,151
Eliminated on disposal - (550 ) (550 )
At 31 December 2024 51,003 68,204 119,207
NET BOOK VALUE
At 31 December 2024 338,988 44,417 383,405
At 30 June 2023 284,187 59,093 343,280

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 30.6.23
£    £   
Trade debtors 1,270 1,710
Other debtors 1,478 35,107
2,748 36,817

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 30.6.23
£    £   
Trade creditors 3,039 5,988
Taxation and social security 26,551 35,605
Other creditors 320,069 319,848
349,659 361,441

ORCHARD NURSERY PLANT CENTRE LIMITED (REGISTERED NUMBER: 10126811)
TRADING AS ORCHARD NURSERY

Notes to the Financial Statements - continued
for the Period 1 July 2023 to 31 December 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 December 2024 and the year ended 30 June 2023:

31.12.24 30.6.23
£    £   
Mrs L S Bradford
Balance outstanding at start of period (120,442 ) (120,130 )
Amounts repaid (468 ) (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period (120,910 ) (120,442 )

J M Bradford
Balance outstanding at start of period (90,312 ) (91,352 )
Amounts advanced - 1,352
Amounts repaid (468 ) (312 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period (90,780 ) (90,312 )

The Directors loans have been provided to the company interest free with no set repayment terms.

At 31 December 2024 the company owed Mrs J Slade (shareholder and close relative to the Directors) £90,000 (2023 - £90,000).

This loan has also been provided interest free with no set repayment terms.