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REGISTERED NUMBER: 05415698 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th April 2025

for

ORCHARD NURSERY (VERWOOD) LIMITED

ORCHARD NURSERY (VERWOOD) LIMITED (REGISTERED NUMBER: 05415698)

Contents of the Financial Statements
for the Year Ended 30th April 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ORCHARD NURSERY (VERWOOD) LIMITED

Company Information
for the Year Ended 30th April 2025







DIRECTORS: Mrs D A Appleby
C Appleby





SECRETARY: Mrs D A Appleby





REGISTERED OFFICE: Trinity First School
Coopers Lane
Verwood
Dorset
BH31 7PG





REGISTERED NUMBER: 05415698 (England and Wales)





ACCOUNTANT: David A Clarke
20 Longhill Drive
Salisbury
Wiltshire
SP2 8TD

ORCHARD NURSERY (VERWOOD) LIMITED (REGISTERED NUMBER: 05415698)

Balance Sheet
30th April 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 442,036 268,483

CURRENT ASSETS
Debtors 5 14,119 19,133
Cash at bank 375,820 253,569
389,939 272,702
CREDITORS
Amounts falling due within one year 6 351,684 244,844
NET CURRENT ASSETS 38,255 27,858
TOTAL ASSETS LESS CURRENT
LIABILITIES

480,291

296,341

CREDITORS
Amounts falling due after more than one
year

7

(13,419

)

(20,738

)

PROVISIONS FOR LIABILITIES (9,731 ) (10,177 )
NET ASSETS 457,141 265,426

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 457,041 265,326
SHAREHOLDERS' FUNDS 457,141 265,426

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 NURSERY (VERWOOD) LIMITED (REGISTERED NUMBER: 05415698)

Balance Sheet - continued
30th April 2025


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13th August 2025 and were signed on its behalf by:





Mrs D A Appleby - Director


ORCHARD NURSERY (VERWOOD) LIMITED (REGISTERED NUMBER: 05415698)

Notes to the Financial Statements
for the Year Ended 30th April 2025


1. STATUTORY INFORMATION

Orchard Nursery (Verwood) 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 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.

Turnover
Turnover represents fees charged during the year in respect of services provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
School buildings - 4% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

ORCHARD NURSERY (VERWOOD) LIMITED (REGISTERED NUMBER: 05415698)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2025


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 42 (2024 - 32 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
School Plant and and
buildings machinery fittings
£    £    £   
COST
At 1st May 2024 429,843 83,075 90,465
Additions 198,402 8,972 5,700
At 30th April 2025 628,245 92,047 96,165
DEPRECIATION
At 1st May 2024 245,458 75,649 70,755
Charge for year 16,032 3,405 5,470
At 30th April 2025 261,490 79,054 76,225
NET BOOK VALUE
At 30th April 2025 366,755 12,993 19,940
At 30th April 2024 184,385 7,426 19,710

ORCHARD NURSERY (VERWOOD) LIMITED (REGISTERED NUMBER: 05415698)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2025


4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st May 2024 91,290 37,028 731,701
Additions - 2,733 215,807
At 30th April 2025 91,290 39,761 947,508
DEPRECIATION
At 1st May 2024 38,795 32,561 463,218
Charge for year 13,140 4,207 42,254
At 30th April 2025 51,935 36,768 505,472
NET BOOK VALUE
At 30th April 2025 39,355 2,993 442,036
At 30th April 2024 52,495 4,467 268,483

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st May 2024
and 30th April 2025 56,290
DEPRECIATION
At 1st May 2024 16,712
Charge for year 9,909
At 30th April 2025 26,621
NET BOOK VALUE
At 30th April 2025 29,669
At 30th April 2024 39,578

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 4,769 9,980
Other debtors 9,350 9,153
14,119 19,133

ORCHARD NURSERY (VERWOOD) LIMITED (REGISTERED NUMBER: 05415698)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2025


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 7,319 7,319
Trade creditors 23,231 9,619
Taxation and social security 117,406 75,710
Other creditors 203,728 152,196
351,684 244,844

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts 13,419 20,738