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Orchard Accounting Limited

Registered Number
13836751
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Orchard Accounting Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Director | Lisa Haines

Registered Address | 13 Orchard Vale
| Ilminster
| TA19 0EU

Registered Number | 13836751 (England and Wales)

Orchard Accounting Limited
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 29,431 |  |  |  | 39,242
Tangible assets | 4 |  |  | - |  |  |  | 233
|  |  |  | 29,431 |  |  |  | 39,475
Current assets |  |  |  |  |  |  |  |
Stocks |  | 1,542 |  |  |  | - |  |
Debtors | 5 | 1,976 |  |  |  | 2,893 |  |
Cash at bank and on hand |  | 25,863 |  |  |  | 23,868 |  |
|  | 29,381 |  |  |  | 26,761 |  |
Creditors amounts falling due within one year | 6 | (22,056) |  |  |  | (37,411) |  |
Net current assets (liabilities) |  |  |  | 7,325 |  |  |  | (10,650)
Total assets less current liabilities |  |  |  | 36,756 |  |  |  | 28,825
Net assets |  |  |  | 36,756 |  |  |  | 28,825
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 36,656 |  |  |  | 28,725
Shareholders' funds |  |  |  | 36,756 |  |  |  | 28,825

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 31 May 2025, and are signed on its behalf by:
Lisa Haines Director Registered Company No. 13836751

Orchard Accounting Limited
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| 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 and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Office Equipment | 3

| Stocks and work in progress
--- | ---
| Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell.

2. | Average number of employees
--- | ---
| The following average number of employees includes directors.

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 24 | 49,052
| At 31 March 25 | 49,052
| Amortisation and impairment
| At 01 April 24 | 9,810
| Charge for year | 9,811
| At 31 March 25 | 19,621
| Net book value
| At 31 March 25 | 29,431
| At 31 March 24 | 39,242

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 24 | 699
| At 31 March 25 | 699
| Depreciation and impairment
| At 01 April 24 | 466
| Charge for year | 233
| At 31 March 25 | 699
| Net book value
| At 31 March 25 | -
| At 31 March 24 | 233

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 730 |  | 1,696
| Prepayments and accrued income | 1,246 |  | 1,197
| Total | 1,976 |  | 2,893

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 33 |  | 39
| Taxation and social security | 12,436 |  | 13,420
| Payments received on account | 2,626 |  | -
| Other creditors | 6,961 |  | 23,952
| Total | 22,056 |  | 37,411

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.