REGISTERED NUMBER: 09149213 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

WHITE ORCHID MARSTON MORETAINE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J White

R A Mills

D Bavister

REGISTERED OFFICE:

1 Chiltern Business Centre

63-65 Woodside Road

Amersham

Buckinghamshire

HP6 6AA

REGISTERED NUMBER:

09149213 (England and Wales)

ACCOUNTANTS:

Herath Associates Limited

Chartered Certified Accountants

1 Chiltern Business Centre

Amersham

Buckinghamshire

HP6 6AA

FIXED ASSETS

Tangible assets

4

5,161

6,202

CURRENT ASSETS

Debtors

5

278,034

237,008

Cash at bank and in hand

17,682

20,973

295,716

257,981

CREDITORS

Amounts falling due within one year

6

147,910

52,538

NET CURRENT ASSETS

147,806

205,443

TOTAL ASSETS LESS CURRENT LIABILITIES

152,967

211,645

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

152,867

211,545

SHAREHOLDERS' FUNDS

152,967

211,645

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

J White - Director

R A Mills - Director

1.	STATUTORY INFORMATION

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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.

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 17 (2023 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

32,846

Additions

3,200

Disposals

(2,750

)

At 31 December 2024

33,296

DEPRECIATION

At 1 January 2024

26,644

Charge for year

1,829

Eliminated on disposal

(338

)

At 31 December 2024

28,135

NET BOOK VALUE

At 31 December 2024

5,161

At 31 December 2023

6,202

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

50,928

162,752

Amounts owed by associates

227,106

74,256

278,034

237,008

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

3,001

-

Taxation and social security

67,761

39,611

Other creditors

77,148

12,927

147,910

52,538

7.	RELATED PARTY DISCLOSURES

During the year the company paid rents totalling £45,500 (2023 - £39,900) in respect of a property jointly owned by R A Mills and the spouse of J White.

During the year loans that were made to White Orchid Care Limited, a company controlled by J White and R Mills, were increased by the value of £152,850. The amount due from White Orchid Care Limited at the balance sheet date was £227,106 (2023: £74,256).