Orchard Estates (North West) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11346433 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2025

FOR

ORCHARD ESTATES (NORTH WEST) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

M Adler

REGISTERED OFFICE:

50 Wood Street

Lytham St. Annes

Lancashire

FY8 1QG

REGISTERED NUMBER:

11346433 (England and Wales)

ACCOUNTANTS:

Ainsworths Limited

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

FIXED ASSETS

Intangible assets

4

136,562

156,342

Tangible assets

5

289

1,904

136,851

158,246

CURRENT ASSETS

Debtors

6

7,027

8,339

Cash at bank and in hand

7,738

2,684

14,765

11,023

CREDITORS

Amounts falling due within one year

7

71,400

70,150

NET CURRENT LIABILITIES

(56,635

)

(59,127

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

80,216

99,119

CREDITORS

Amounts falling due after more than one
year

8

164,985

169,948

NET LIABILITIES

(84,769

)

(70,829

)

CAPITAL AND RESERVES

Called up share capital

30

Retained earnings

(84,799

)

(70,859

)

(84,769

)

(70,829

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 2nd October 2025 and were signed by:

M Adler - Director

1.	STATUTORY INFORMATION

Orchard Estates (North West) Ltd 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.

Goodwill

Goodwill, being the amounts paid in connection with the acquisition of businesses in 2022 and 2023, is being amortised over its useful life of 10 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.

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st June 2024

and 31st May 2025

197,796

AMORTISATION

At 1st June 2024

41,454

Amortisation for year

19,780

At 31st May 2025

61,234

NET BOOK VALUE

At 31st May 2025

136,562

At 31st May 2024

156,342

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st June 2024

7,339

Additions

336

At 31st May 2025

7,675

DEPRECIATION

At 1st June 2024

5,435

Charge for year

1,951

At 31st May 2025

7,386

NET BOOK VALUE

At 31st May 2025

289

At 31st May 2024

1,904

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

Trade debtors

4,980

2,343

Other debtors

2,047

5,996

7,027

8,339

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

Bank loans and overdrafts

5,378

6,992

Trade creditors

2,938

-

Taxation and social security

18,881

9,902

Other creditors

44,203

53,256

71,400

70,150

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.5.25

31.5.24

£

Bank loans

164,985

169,948

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

127,438

133,898

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st May 2025 and 31st May 2024:

31.5.25

31.5.24

£

B Adler

Balance outstanding at start of year

5,542

4,680

Amounts advanced

-

3,362

Amounts repaid

(5,542

)

(2,500

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

5,542

M Adler

Balance outstanding at start of year

(26,473

)

(346

)

Amounts advanced

28,885

17,133

Amounts repaid

(18,490

)

(43,260

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(16,078

)

(26,473

)

Directors' loans are unsecured, interest free and repayable on demand.

The following reproduces the text of the report prepared for the director 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 Director 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 Orchard Estates (North West) Ltd for the year ended 31st May 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Orchard Estates (North West) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Orchard Estates (North West) Ltd and state those matters that we have agreed to state to the director of Orchard Estates (North West) Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Orchard Estates (North West) Ltd and its director for our work or for this report.

It is your duty to ensure that Orchard Estates (North West) Ltd 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 loss of Orchard Estates (North West) Ltd. You consider that Orchard Estates (North West) Ltd 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 Orchard Estates (North West) Ltd. 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.

Ainsworths Limited

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

2nd October 2025