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Company No: 15251398 (England and Wales)

ORCHARD FAMILY HOLDINGS LTD

Unaudited Financial Statements
For the financial period from 01 November 2023 to 31 March 2025
Pages for filing with the registrar

ORCHARD FAMILY HOLDINGS LTD

Unaudited Financial Statements

For the financial period from 01 November 2023 to 31 March 2025

Contents

ORCHARD FAMILY HOLDINGS LTD

STATEMENT OF FINANCIAL POSITION

As at 31 March 2025
ORCHARD FAMILY HOLDINGS LTD

STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2025
Note 31.03.2025
£
Fixed assets
Investments 3 100
100
Current assets
Debtors 4 100
Cash at bank and in hand 42
142
Creditors: amounts falling due within one year 5 ( 2,570)
Net current liabilities (2,428)
Total assets less current liabilities (2,328)
Net liabilities ( 2,328)
Capital and reserves
Called-up share capital 100
Profit and loss account ( 2,428 )
Total shareholders' deficit ( 2,328)

For the financial period ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Orchard Family Holdings Ltd (registered number: 15251398) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Dr D Masud
Director

26 June 2025

ORCHARD FAMILY HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 November 2023 to 31 March 2025
ORCHARD FAMILY HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 November 2023 to 31 March 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Orchard Family Holdings Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 8 The Courtyard Wyncolls Road, Severalls Industrial Park, Colchester, CO4 9PE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Reporting period length

The company's first accounting period is from incorporation on 1 November 2023 to 31 March 2025.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

Period from
01.11.2023 to
31.03.2025
Number
Monthly average number of persons employed by the Company during the period, including directors 2

3. Fixed asset investments

Investments in subsidiaries

31.03.2025
£
Cost
At 01 November 2023 0
Additions 100
At 31 March 2025 100
Carrying value at 31 March 2025 100

4. Debtors

31.03.2025
£
Amounts owed by directors 100

5. Creditors: amounts falling due within one year

31.03.2025
£
Trade creditors 60
Amounts owed to Group undertakings 950
Accruals 1,560
2,570

There are no amounts included above in respect of which any security has been given by the company.