Company registration number 10605748 (England and Wales)
ORCHARD LETTINGS (WORCESTERSHIRE) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
ORCHARD LETTINGS (WORCESTERSHIRE) LIMITED
COMPANY INFORMATION
Directors
Mrs A M Ford
Mr J R Ford
Company number
10605748
Registered office
Orchard House
Elmbridge
Droitwich
Worcestershire
WR9 0NH
Accountants
Property Tax People Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
NatWest Bank Plc
5 Victoria Square
Droitwich
Worcestershire
WR9 8DF
ORCHARD LETTINGS (WORCESTERSHIRE) LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
ORCHARD LETTINGS (WORCESTERSHIRE) LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ORCHARD LETTINGS (WORCESTERSHIRE) LIMITED FOR THE YEAR ENDED 28 FEBRUARY 2025
- 1 -

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 Lettings (Worcestershire) Limited for the year ended 28 February 2025 which comprise, the 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 at https://www.icaew.com/regulation.

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

It is your duty to ensure that Orchard Lettings (Worcestershire) Limited 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 profit of Orchard Lettings (Worcestershire) Limited. You consider that Orchard Lettings (Worcestershire) Limited 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 Lettings (Worcestershire) Limited. 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 f inancial statements.

Property Tax People Limited
16 September 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
ORCHARD LETTINGS (WORCESTERSHIRE) LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 2 -
28 February 2025
29 February 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,297
2,376
Investment property
4
2,032,694
2,032,694
2,033,991
2,035,070
Current assets
Debtors
5
825
1,050
Cash at bank and in hand
181,386
78,986
182,211
80,036
Creditors: amounts falling due within one year
6
(34,269)
(26,420)
Net current assets
147,942
53,616
Total assets less current liabilities
2,181,933
2,088,686
Creditors: amounts falling due after more than one year
7
(811,263)
(814,305)
Provisions for liabilities
8
(324)
(594)
Net assets
1,370,346
1,273,787
Capital and reserves
Called up share capital
9
200
200
Share premium account
1,101,139
1,101,139
Profit and loss reserves
269,007
172,448
Total equity
1,370,346
1,273,787

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

ORCHARD LETTINGS (WORCESTERSHIRE) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
28 FEBRUARY 2025
28 February 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 16 September 2025 and are signed on its behalf by:
Mr J R Ford
Director
Company registration number 10605748 (England and Wales)
ORCHARD LETTINGS (WORCESTERSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 4 -
1
Accounting policies
Company information

Orchard Lettings (Worcestershire) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Orchard House, Elmbridge, Droitwich, Worcestershire, England, WR9 0NH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for rents pro vided in the normal course of business. The fair value of consideration takes into account any lease premiums or rent free periods, which are recognised on a straight line basis over the lease term.

Revenue from the provision of property rental is recognised by reference to the period of its occupancy and where the amount of rent can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% on reducing balance
Computer equipment
33% on cost
1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

ORCHARD LETTINGS (WORCESTERSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
Computer equipment
Total
£
£
£
Cost
At 1 March 2024 and 28 February 2025
1,288
2,746
4,034
Depreciation and impairment
At 1 March 2024
477
1,181
1,658
Depreciation charged in the year
162
917
1,079
At 28 February 2025
639
2,098
2,737
Carrying amount
At 28 February 2025
649
648
1,297
At 29 February 2024
811
1,565
2,376
ORCHARD LETTINGS (WORCESTERSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 6 -
4
Investment property
2025
£
Fair value
At 1 March 2024 and 28 February 2025
2,032,694

The directors have assessed the market value of the property and consider that there has been no significant change in the market value at the year end.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
825
1,050
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
249
46
Taxation and social security
32,550
24,976
Other creditors
1,470
1,398
34,269
26,420
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
811,263
814,305
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
324
594
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A of £1 each
100
100
100
100
Ordinary B of £1 each
100
100
100
100
200
200
200
200
ORCHARD LETTINGS (WORCESTERSHIRE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 7 -
10
Ultimate controlling party

The ultimate controlling party is Mr J R Ford and Mrs A M Ford.

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