My The Orchards Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 09401122

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		146,573		250,037
Tangible Assets	5		2,403,795		2,478,731

			2,550,368		2,728,768
CURRENT ASSETS
Debtors	6	204,269		85,993
Cash at bank and in hand		19,781		72,252

		224,050		158,245
Creditors: Amounts Falling Due Within One Year	7	(2,508,776 )		(2,470,876 )

NET CURRENT ASSETS (LIABILITIES)			(2,284,726 )		(2,312,631 )

TOTAL ASSETS LESS CURRENT LIABILITIES			265,642		416,137

PROVISIONS FOR LIABILITIES
Deferred Taxation			(15,369 )		(19,683 )

NET ASSETS			250,273		396,454

CAPITAL AND RESERVES
Called up share capital	8		10		10
Profit and Loss Account			250,263		396,444

SHAREHOLDERS' FUNDS			250,273		396,454

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My The Orchards Ltd

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Paul Hearn

Director

30/09/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

My The Orchards Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09401122 . The registered office is The Tax Partnership, 2 Cheapside, Derby, DE1 1BR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	50 years striaght line
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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My The Orchards Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

3. Average Number of Employees

Average number of employees, including directors, during the year was: 48 (2023: 53)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2024	1,010,000

As at 31 December 2024	1,010,000

Amortisation
As at 1 January 2024	759,963
Provided during the period	103,464

As at 31 December 2024	863,427

Net Book Value
As at 31 December 2024	146,573

As at 1 January 2024	250,037

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My The Orchards Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 January 2024	2,763,209	2,360	11,145	371,071
Additions	-	2,283	-	3,108

As at 31 December 2024	2,763,209	4,643	11,145	374,179

Depreciation
As at 1 January 2024	383,341	1,192	6,835	279,519
Provided during the period	55,305	525	1,078	23,584

As at 31 December 2024	438,646	1,717	7,913	303,103

Net Book Value
As at 31 December 2024	2,324,563	2,926	3,232	71,076

As at 1 January 2024	2,379,868	1,168	4,310	91,552


	Computer Equipment	Total
	£	£
Cost
As at 1 January 2024	6,944	3,154,729
Additions	671	6,062

As at 31 December 2024	7,615	3,160,791

Depreciation
As at 1 January 2024	5,111	675,998
Provided during the period	506	80,998

As at 31 December 2024	5,617	756,996

Net Book Value
As at 31 December 2024	1,998	2,403,795

As at 1 January 2024	1,833	2,478,731

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	45,451	36,056
Amounts owed by participating interests	143,207	33,917
Other debtors	15,611	16,020

	204,269	85,993

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My The Orchards Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	73,640	53,375
Amounts owed to participating interests	2,253,190	2,241,799
Other creditors	140,155	116,255
Taxation and social security	41,791	59,447

	2,508,776	2,470,876

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	10	10

9. Related Party Transactions

Loans to related parties

	2024	2023
	£	£
At start of period	33,917	31,517
Advance	184,790	2,400
Repaid	(75,500)	-
At end of period	143,207	33,917

Loans from related parties

	2024	2023
	£	£
At start of period	2,241,799	2,440,649
Advance	353,500	-
Repaid	(342,109)	(198,850)
At end of period	2,253,190	2,241,799

Terms of loans

The loans are interest free and repayable on demand.

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