Acorah Software Products - Accounts Production 16.3.350 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 12083243 Mr DUDU MIAH iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12083243 2023-07-31 12083243 2024-07-31 12083243 2023-08-01 2024-07-31 12083243 frs-core:CurrentFinancialInstruments 2024-07-31 12083243 frs-core:Non-currentFinancialInstruments 2024-07-31 12083243 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-31 12083243 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 12083243 frs-core:FurnitureFittings 2024-07-31 12083243 frs-core:FurnitureFittings 2023-08-01 2024-07-31 12083243 frs-core:FurnitureFittings 2023-07-31 12083243 frs-core:MotorVehicles 2023-08-01 2024-07-31 12083243 frs-core:ShareCapital 2024-07-31 12083243 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 12083243 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12083243 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 12083243 frs-bus:SmallEntities 2023-08-01 2024-07-31 12083243 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12083243 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 12083243 frs-bus:Director1 2023-08-01 2024-07-31 12083243 frs-countries:EnglandWales 2023-08-01 2024-07-31 12083243 2022-07-31 12083243 2023-07-31 12083243 2022-08-01 2023-07-31 12083243 frs-core:CurrentFinancialInstruments 2023-07-31 12083243 frs-core:Non-currentFinancialInstruments 2023-07-31 12083243 frs-core:ShareCapital 2023-07-31 12083243 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 12083243
Orchard Restaurant Ltd
Financial Statements
For The Year Ended 31 July 2024
Roy & Co
Chartered Certified Accountants
53A Main Street
Cross Hills
Keighley
BD20 8TT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12083243
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,430 7,430
Tangible Assets 5 27,866 32,784
35,296 40,214
CURRENT ASSETS
Stocks 6 2,740 5,360
Cash at bank and in hand 6,680 14,215
9,420 19,575
Creditors: Amounts Falling Due Within One Year 7 (11,019 ) (9,281 )
NET CURRENT ASSETS (LIABILITIES) (1,599 ) 10,294
TOTAL ASSETS LESS CURRENT LIABILITIES 33,697 50,508
Creditors: Amounts Falling Due After More Than One Year 8 (23,698 ) (33,896 )
NET ASSETS 9,999 16,612
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 9,998 16,611
SHAREHOLDERS' FUNDS 9,999 16,612
Page 1
Page 2
For the year ending 31 July 2024 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 DUDU MIAH
Director
28 April 2025
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 Restaurant Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12083243 . The registered office is 139 Wilbraham Road, Manchester, M14 7DS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. 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.
2.3. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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:
Motor Vehicles 0
Fixtures & Fittings 15%
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
Page 3
Page 4
4. Intangible Assets
Development Costs
£
Cost
As at 1 August 2023 7,430
As at 31 July 2024 7,430
Net Book Value
As at 31 July 2024 7,430
As at 1 August 2023 7,430
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2023 45,463
As at 31 July 2024 45,463
Depreciation
As at 1 August 2023 12,679
Provided during the period 4,918
As at 31 July 2024 17,597
Net Book Value
As at 31 July 2024 27,866
As at 1 August 2023 32,784
6. Stocks
2024 2023
£ £
Materials 2,740 5,360
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 -
Corporation tax 1,328 1,328
VAT 4,884 4,853
Accruals and deferred income 4,806 3,100
11,019 9,281
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 23,698 33,896
Page 4
Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5