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REGISTERED NUMBER: 04558666 (England and Wales)












THE ORCHARD HOLIDAY PARK LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024






THE ORCHARD HOLIDAY PARK LIMITED (REGISTERED NUMBER: 04558666)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE ORCHARD HOLIDAY PARK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: M K Jordan





REGISTERED OFFICE: Brabant
East Lane
Everton
Lymington
Hampshire
SO41 0JL





REGISTERED NUMBER: 04558666 (England and Wales)





ACCOUNTANTS: Hopper Williams & Bell Limited
Chartered Accountants
Highland House
Mayflower Close
Chandler's Ford
Eastleigh
Hampshire
SO53 4AR

THE ORCHARD HOLIDAY PARK LIMITED (REGISTERED NUMBER: 04558666)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 4 1,823,357 1,915,667

CURRENT ASSETS
Stocks 231,116 338,347
Debtors 5 462 -
Cash at bank and in hand 103,963 50,456
335,541 388,803
CREDITORS
Amounts falling due within one year 6 (494,371 ) (465,427 )
NET CURRENT LIABILITIES (158,830 ) (76,624 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,664,527

1,839,043

CREDITORS
Amounts falling due after more than one
year

7

(250,000

)

(500,000

)

PROVISIONS FOR LIABILITIES (215,979 ) (231,891 )
NET ASSETS 1,198,548 1,107,152

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 1,197,548 1,106,152
1,198,548 1,107,152

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 ORCHARD HOLIDAY PARK LIMITED (REGISTERED NUMBER: 04558666)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 May 2025 and were signed by:





M K Jordan - Director


THE ORCHARD HOLIDAY PARK LIMITED (REGISTERED NUMBER: 04558666)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

The Orchard Holiday Park 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 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover
Turnover represents amounts receivable for goods and services and is recognised net of applicable discounts and taxes.

Revenue from holiday rentals is recognised when the service has been delivered. Deposits on holiday rentals and those which are paid in advance are deferred.

Revenue from the sale of lodges is recognised on delivery or collection, which is when the ownership of the goods is transferred.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Freehold PropertyFifty years straight line
CaravansTwenty years straight line
Plant & machinery15% on reducing balance
Fixtures and fittings15% on reducing balance
Computer equipmentThree and five years straight line

Improvements to property are held at historical cost, as in the opinion of the director, any depreciation applied to these costs would result in the accounts not presenting a true and fair view of the value of assets at the reporting date.

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


THE ORCHARD HOLIDAY PARK LIMITED (REGISTERED NUMBER: 04558666)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 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.

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.

Financial assets
Financial assets 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, which include trade and other receivables and cash and bank balances 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 financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities
Basic financial liabilities which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividend's payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 11 ) .

THE ORCHARD HOLIDAY PARK LIMITED (REGISTERED NUMBER: 04558666)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. TANGIBLE FIXED ASSETS
Freehold Property
property Caravans improvements
£ £ £
COST
At 1 January 2024 955,300 1,301,681 116,754
Additions - - -
At 31 December 2024 955,300 1,301,681 116,754
DEPRECIATION
At 1 January 2024 49,121 477,667 -
Charge for year 19,110 61,356 -
At 31 December 2024 68,231 539,023 -
NET BOOK VALUE
At 31 December 2024 887,069 762,658 116,754
At 31 December 2023 906,179 824,014 116,754

Fixtures
Plant and and Computer
machinery fittings equipment Totals
£ £ £ £
COST
At 1 January 2024 100,046 99,906 16,960 2,590,647
Additions 2,225 224 700 3,149
At 31 December 2024 102,271 100,130 17,660 2,593,796
DEPRECIATION
At 1 January 2024 75,315 65,275 7,602 674,980
Charge for year 3,982 5,257 5,754 95,459
At 31 December 2024 79,297 70,532 13,356 770,439
NET BOOK VALUE
At 31 December 2024 22,974 29,598 4,304 1,823,357
At 31 December 2023 24,731 34,631 9,358 1,915,667

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors 462 -

THE ORCHARD HOLIDAY PARK LIMITED (REGISTERED NUMBER: 04558666)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 3,891 36,325
Amounts owed to group undertakings 404,780 407,780
Taxation and social security 79,200 17,713
Other creditors 6,500 3,609
494,371 465,427

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Other creditors 250,000 500,000

The above balance relates to an interest free loan from the company director.

8. CONTROLLING PARTY

The company is under the control of Michael Jordan Estates Limited which owns 100% of the voting rights. Copies of the company financial statements for Michael Jordan Estates Limited can be obtained from the registered office: Brabant, East Lane, Everton, Lymington, Hampshire, SO41 0JL.

Ultimate Controlling Party

Mr M K Jordan, a director, is the ultimate controlling party as the sole shareholder of Michael Jordan Estates Limited.