REGISTERED NUMBER: 06479487 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ORCHARD HILL DESIGN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms J Wilson

Mr M W Roberts

REGISTERED OFFICE:

The Vineyard

Green Lane

Boxted

Colchester

Essex

CO4 5TS

REGISTERED NUMBER:

06479487 (England and Wales)

ACCOUNTANTS:

Accurate Business Consulting Limited

International House

36-38 Cornhill

London

EC3V 3NG

FIXED ASSETS

Tangible assets

4

39,804

49,649

Investments

5

500,002

500,102

Investment property

6

2,037,249

1,894,407

2,577,055

2,444,158

CURRENT ASSETS

Debtors

7

850,989

691,430

Investments

8

592,813

929,268

Cash at bank

85,977

7,405

1,529,779

1,628,103

CREDITORS

Amounts falling due within one year

9

204,023

140,075

NET CURRENT ASSETS

1,325,756

1,488,028

TOTAL ASSETS LESS CURRENT LIABILITIES

3,902,811

3,932,186

CREDITORS

Amounts falling due after more than one year

10

1,108,762

1,226,555

PROVISIONS FOR LIABILITIES

175,861

173,895

CAPITAL AND RESERVES

Called up share capital

487,502

487,502

Retained earnings

2,130,686

2,044,234

SHAREHOLDERS' FUNDS

2,618,188

2,531,736

3,902,811

3,932,186

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 22 September 2025 and were signed on its behalf by:

Ms J Wilson - Director

1.	STATUTORY INFORMATION

Orchard Hill Design 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of services excluding value added tax.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 January 2024

67,992

13,149

79,472

4,168

164,781

Additions

933

-

-

-

933

At 31 December 2024

68,925

13,149

79,472

4,168

165,714

DEPRECIATION

At 1 January 2024

65,019

12,711

33,234

4,168

115,132

Charge for year

1,487

220

9,071

-

10,778

At 31 December 2024

66,506

12,931

42,305

4,168

125,910

NET BOOK VALUE

At 31 December 2024

2,419

218

37,167

-

39,804

At 31 December 2023

2,973

438

46,238

-

49,649

Cost or valuation at 31 December 2024 is represented by:

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

68,925

13,149

79,472

4,168

165,714

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST OR VALUATION

At 1 January 2024

500,102

Disposals

(100

)

At 31 December 2024

500,002

NET BOOK VALUE

At 31 December 2024

500,002

At 31 December 2023

500,102

Cost or valuation at 31 December 2024 is represented by:

Shares in

group

undertakings

£

Cost

500,002

The company's investments at the Balance Sheet date in the share capital of companies include the following:

124 Aldersgate Limited (Dissolved 14 May 2024)

Registered office:

Nature of business: Investment company

%

Class of shares:

holding

Ordinary

100.00

Dedham Vale Vineyard Limited

Registered office:

Nature of business: Vineyard

%

Class of shares:

holding

Ordinary

100.00

2024

2023

£

£

Aggregate capital and reserves

-

407,294

Loss for the year

-

(85,445

)

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

1,894,407

Additions

142,842

At 31 December 2024

2,037,249

NET BOOK VALUE

At 31 December 2024

2,037,249

At 31 December 2023

1,894,407

Fair value at 31 December 2024 is represented by:

£

Valuation in 2014

130,398

Valuation in 2017

577,969

Cost

1,328,882

2,037,249

If the investments property had not been revalued it would have been included at the following historical cost:

2024

2023

£

£

Cost

1,328,882

1,185,328

The investment property was valued on an open market basis on 31 December 2024 by the directors. .

7.

DEBTORS

2024

2023

£

£

Amounts falling due within one year:

Trade debtors

702

-

VAT

-

8,025

Prepayments and accrued income

129,504

130,860

130,206

138,885

2024

2023

£

£

Amounts falling due after more than one year:

Amounts owed by group undertakings

720,783

552,545

Aggregate amounts

850,989

691,430

8.	CURRENT ASSET INVESTMENTS

2024

2023

£

£

Listed investments

515,163

851,618

Unlisted investments

77,650

77,650

592,813

929,268

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Hire purchase contracts

8,681

8,681

Trade creditors

72,194

9,110

VAT

2,175

-

Other creditors

134

1,445

Accruals and deferred income

120,839

120,839

204,023

140,075

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Hire purchase contracts

13,022

22,427

Shareholders loans

1,095,740

1,204,128

1,108,762

1,226,555

11.	RELATED PARTY DISCLOSURES

12.	ULTIMATE CONTROLLING PARTY