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REGISTERED NUMBER: 05618091 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

Orcadia Residential Home Limited

Orcadia Residential Home Limited (Registered number: 05618091)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Orcadia Residential Home Limited

Company Information
for the Year Ended 30 November 2024







Directors: Mrs G W Macdonald
Miss L Macdonald





Registered office: 48 Union Street
Hyde
Cheshire
SK14 1ND





Registered number: 05618091 (England and Wales)





Accountants: Allen Mills Howard & Co
Library Chambers
48 Union Street
Hyde
Cheshire
SK14 1ND

Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Orcadia Residential Home Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Orcadia Residential Home Limited for the year ended 30 November 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Orcadia Residential Home Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Orcadia Residential Home Limited and state those matters that we have agreed to state to the Board of Directors of Orcadia Residential Home Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Orcadia Residential Home Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Orcadia Residential Home Limited. You consider that Orcadia Residential Home Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Orcadia Residential Home Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Allen Mills Howard & Co
Library Chambers
48 Union Street
Hyde
Cheshire
SK14 1ND


29 August 2025

Orcadia Residential Home Limited (Registered number: 05618091)

Balance Sheet
30 November 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 36,000 45,000
Tangible assets 5 12,599 7,762
48,599 52,762

Current assets
Debtors 6 86,844 66,804
Cash at bank 129,158 51,876
216,002 118,680
Creditors
Amounts falling due within one year 7 59,459 53,854
Net current assets 156,543 64,826
Total assets less current liabilities 205,142 117,588

Provisions for liabilities 3,150 1,475
Net assets 201,992 116,113

Capital and reserves
Called up share capital 8 4 4
Retained earnings 201,988 116,109
Shareholders' funds 201,992 116,113

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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.

Orcadia Residential Home Limited (Registered number: 05618091)

Balance Sheet - continued
30 November 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 Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by:





Miss L Macdonald - Director


Orcadia Residential Home Limited (Registered number: 05618091)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. Statutory information

Orcadia Residential Home 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

Orcadia Residential Home Limited (Registered number: 05618091)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

2. Accounting policies - continued

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 16 (2023 - 19 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 December 2023
and 30 November 2024 90,000
Amortisation
At 1 December 2023 45,000
Charge for year 9,000
At 30 November 2024 54,000
Net book value
At 30 November 2024 36,000
At 30 November 2023 45,000

5. Tangible fixed assets
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
Cost
At 1 December 2023 7,250 8,000 1,721 16,971
Additions - 12,000 - 12,000
Disposals - (8,000 ) - (8,000 )
At 30 November 2024 7,250 12,000 1,721 20,971
Depreciation
At 1 December 2023 3,235 4,955 1,019 9,209
Charge for year 602 3,000 186 3,788
Eliminated on disposal - (4,625 ) - (4,625 )
Revaluation adjustments - (330 ) 330 -
At 30 November 2024 3,837 3,000 1,535 8,372
Net book value
At 30 November 2024 3,413 9,000 186 12,599
At 30 November 2023 4,015 3,045 702 7,762

Orcadia Residential Home Limited (Registered number: 05618091)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

6. Debtors
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 45,988 9,049
Other debtors 30,856 57,755
76,844 66,804

Amounts falling due after more than one year:
Other debtors 10,000 -

Aggregate amounts 86,844 66,804

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Taxation and social security 55,275 49,304
Other creditors 4,184 4,550
59,459 53,854

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2
1 Ordinary A £1 1 1
1 Ordinary B £1 1 1
4 4

9. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 30 November 2024 and 30 November 2023:

2024 2023
£    £   
Mrs G W Macdonald
Balance outstanding at start of year 9,500 -
Amounts advanced - 9,500
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,500 9,500

Orcadia Residential Home Limited (Registered number: 05618091)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

9. Directors' advances, credits and guarantees - continued

Miss L Macdonald
Balance outstanding at start of year 13,570 -
Amounts advanced - 13,570
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 13,570 13,570