Company Registration No. 14439401 (England and Wales)
Orchard Learning Ltd
Unaudited accounts
for the year ended 31 March 2025
Orchard Learning Ltd
Unaudited accounts
Contents
Orchard Learning Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
19,381
609
Cash at bank and in hand
49,858
17,173
Creditors: amounts falling due within one year
(38,011)
(13,337)
Net current assets
33,002
27,618
Total assets less current liabilities
52,821
28,884
Creditors: amounts falling due after more than one year
(15,410)
-
Provisions for liabilities
Called up share capital
2
2
Profit and loss account
33,643
28,641
Shareholders' funds
33,645
28,643
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
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
Nicola Anne Cowan
Director
Company Registration No. 14439401
Orchard Learning Ltd
Notes to the Accounts
for the year ended 31 March 2025
Orchard Learning Ltd is a private company, limited by shares, registered in England and Wales, registration number 14439401. The registered office is 60 Manor Road, Bexhill-on-Sea, East Sussex, TN40 1SN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Computer equipment
25% on cost
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Website is being amortised evenly over its estimated useful life of four years.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The turnover shown in the profit and loss account represents amounts receivable for services provided during the year.
Orchard Learning Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Other
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
-
280
663
943
Additions
19,900
404
1,660
21,964
At 31 March 2025
19,900
684
2,323
22,907
At 1 April 2024
-
99
235
334
Charge for the year
2,488
146
558
3,192
At 31 March 2025
2,488
245
793
3,526
At 31 March 2025
17,412
439
1,530
19,381
At 31 March 2024
-
181
428
609
Amounts falling due within one year
Trade debtors
14,182
5,545
Accrued income and prepayments
6,973
1,038
Orchard Learning Ltd
Notes to the Accounts
for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
5,828
-
Obligations under finance leases and hire purchase contracts
4,350
-
Taxes and social security
11,635
6,982
Loans from directors
444
-
Deferred income
7,313
4,615
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
11,238
-
9
Average number of employees
During the year the average number of employees was 2 (2024: 1).