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Registration number: 12191542

Orchard View Investments Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2024

 

Orchard View Investments Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 9

 

Orchard View Investments Limited

Company Information

Directors

Mr Greville Richard Henry Ball

Mr Howard William Ball

Registered office

8th Floor
1 Southampton Street
London
WC2R 0LR

Accountants

Charter Tax Consulting Limited 8th Floor
1 Southampton Street
London
WC2R 0LR

 

Orchard View Investments Limited

(Registration number: 12191542)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Investments

5

7,513,094

7,513,094

Other financial assets

6

110,632

118,361

 

7,623,726

7,631,455

Current assets

 

Debtors

7

384,666

650,300

Cash at bank and in hand

 

66,968

4,760

 

451,634

655,060

Creditors: Amounts falling due within one year

8

(4,765,179)

(4,967,343)

Net current liabilities

 

(4,313,545)

(4,312,283)

Net assets

 

3,310,181

3,319,172

Capital and reserves

 

Called up share capital

9

2,001

2,001

Share premium reserve

3,372,881

3,372,881

Retained earnings

(64,701)

(55,710)

Shareholders' funds

 

3,310,181

3,319,172

 

Orchard View Investments Limited

(Registration number: 12191542)
Balance Sheet as at 30 September 2024

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 June 2025 and signed on its behalf by:
 


Mr Greville Richard Henry Ball
Director


Mr Howard William Ball
Director

 

Orchard View Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
8th Floor
1 Southampton Street
London
WC2R 0LR
U.K.

These financial statements were authorised for issue by the Board on 26 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Considering the company's investments and the support of its related parties, the directors are confident that the company is a going concern. The accounts have been prepared on this basis.

Dividend income

Dividend income is recognised when the right to receive payment is established.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

33% Straight Line

 

Orchard View Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Investments in subsidiaries are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 3).

 

Orchard View Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 October 2023

1,364

1,364

At 30 September 2024

1,364

1,364

Depreciation

At 1 October 2023

1,364

1,364

At 30 September 2024

1,364

1,364

Carrying amount

At 30 September 2024

-

-

 

Orchard View Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

5

Investments

2024
£

2023
£

Investments in subsidiaries

7,513,094

7,513,094

Subsidiaries

£

Cost or valuation

At 1 October 2023

7,513,094

Carrying amount

At 30 September 2024

7,513,094

At 30 September 2023

7,513,094

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2024

2023

Subsidiary undertakings

Orchard View Estates Ltd

England & Wales

Ordinary

100%

100%

 

Orchard View Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

6

Other financial assets (current and non-current)

Financial assets at fair value through profit and loss
£

Total
£

Non-current financial assets

Cost or valuation

At 1 October 2023

118,361

118,361

Fair value adjustments

(7,729)

(7,729)

At 30 September 2024

110,632

110,632

Carrying amount

At 30 September 2024

110,632

110,632

7

Debtors

2024
£

2023
£

Amounts owed by group undertakings and undertakings in which the company has a participating interest

310,000

650,000

Prepayments

300

300

Other debtors

74,366

-

384,666

650,300

8

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Accruals and deferred income

3,072

3,056

Other creditors

4,762,107

4,964,287

4,765,179

4,967,343

 

Orchard View Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

9

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary A Shares of £1 each

1

1

1

1

Ordinary B Shares of £1 each

2,000

2,000

2,000

2,000

2,001

2,001

2,001

2,001

10

Related party transactions

Loans from related parties

2024

Key management
£

Total
£

At start of period

4,964,287

4,964,287

Repaid

(277,581)

(277,581)

At end of period

4,686,706

4,686,706

2023

Key management
£

Total
£

At start of period

5,569,378

5,569,378

Repaid

(605,091)

(605,091)

At end of period

4,964,287

4,964,287

Terms of loans from related parties

During the period, the directors provided the company with interest-free loans that are repayable on demand.