IRIS Accounts Production v25.1.3.33 15096839 director 25.8.23 31.8.24 31.8.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh150968392023-08-24150968392024-08-31150968392023-08-252024-08-31150968392023-08-2415096839ns15:EnglandWales2023-08-252024-08-3115096839ns14:PoundSterling2023-08-252024-08-3115096839ns10:Director12023-08-252024-08-3115096839ns10:PrivateLimitedCompanyLtd2023-08-252024-08-3115096839ns10:SmallEntities2023-08-252024-08-3115096839ns10:AuditExempt-NoAccountantsReport2023-08-252024-08-3115096839ns10:SmallCompaniesRegimeForDirectorsReport2023-08-252024-08-3115096839ns10:SmallCompaniesRegimeForAccounts2023-08-252024-08-3115096839ns10:FullAccounts2023-08-252024-08-3115096839ns10:RegisteredOffice2023-08-252024-08-3115096839ns5:CurrentFinancialInstruments2024-08-3115096839ns5:ShareCapital2024-08-3115096839ns5:RetainedEarningsAccumulatedLosses2024-08-3115096839ns5:FurnitureFittings2023-08-252024-08-3115096839ns5:ComputerEquipment2023-08-252024-08-3115096839ns5:FurnitureFittings2024-08-3115096839ns5:ComputerEquipment2024-08-3115096839ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-31
REGISTERED NUMBER: 15096839 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

25TH AUGUST 2023 TO 31ST AUGUST 2024

FOR

ORCHARD INT. LTD.

ORCHARD INT. LTD. (REGISTERED NUMBER: 15096839)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 25TH AUGUST 2023 TO 31ST AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ORCHARD INT. LTD.

COMPANY INFORMATION
FOR THE PERIOD 25TH AUGUST 2023 TO 31ST AUGUST 2024







DIRECTOR: G M T Gordon





REGISTERED OFFICE: Manufactory House
Bell Lane
Hertford
Hertfordshire
SG14 1BP





REGISTERED NUMBER: 15096839 (England and Wales)





ACCOUNTANTS: Cook & Partners Limited
Manufactory House
Bell Lane
Hertford
Hertfordshire
SG14 1BP

ORCHARD INT. LTD. (REGISTERED NUMBER: 15096839)

BALANCE SHEET
31ST AUGUST 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 21,129

CURRENT ASSETS
Debtors 5 203,238
Investments 6 2,700,234
Cash at bank 330,934
3,234,406
CREDITORS
Amounts falling due within one year 7 1,285,837
NET CURRENT ASSETS 1,948,569
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,969,698

PROVISIONS FOR LIABILITIES 5,282
NET ASSETS 1,964,416

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings 1,964,316
SHAREHOLDERS' FUNDS 1,964,416

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st August 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.

ORCHARD INT. LTD. (REGISTERED NUMBER: 15096839)

BALANCE SHEET - continued
31ST AUGUST 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 12th December 2024 and were signed by:





G M T Gordon - Director


ORCHARD INT. LTD. (REGISTERED NUMBER: 15096839)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 25TH AUGUST 2023 TO 31ST AUGUST 2024

1. STATUTORY INFORMATION

Orchard Int. Ltd. 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.

Going Concern Justification
The directors have assessed various factors and risks affecting the company and its ability in these difficult economic times to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date. Therefore the financial statements for the year ended 31 August 2024 have been prepared using the going concern basis of accounting.

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.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the period 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 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 3 .

ORCHARD INT. LTD. (REGISTERED NUMBER: 15096839)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 25TH AUGUST 2023 TO 31ST AUGUST 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
Additions 25,341 666 26,007
At 31st August 2024 25,341 666 26,007
DEPRECIATION
Charge for period 4,753 125 4,878
At 31st August 2024 4,753 125 4,878
NET BOOK VALUE
At 31st August 2024 20,588 541 21,129

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 33,138
Other debtors 170,100
203,238

6. CURRENT ASSET INVESTMENTS
£   
Listed investments 2,700,234

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 7,333
Tax 658,434
Social security and other taxes 3,832
VAT 328,689
Other creditors 6,964
Directors' current accounts 274,284
Accrued expenses 6,301
1,285,837