R. H. Orange & Son Ltd - Filleted accounts

Registered number

04252856

R. H. Orange & Son Ltd

Abridged Accounts

30 April 2025

R. H. Orange & Son Ltd
Registered number:		04252856
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		779,166			799,534

Current assets
Stocks		148,584			151,346
Debtors	4	405,971			427,617
Cash at bank and in hand		1,086,597			944,421
		1,641,152			1,523,384

Creditors: amounts falling due within one year	5	(425,229)			(519,695)

Net current assets			1,215,923			1,003,689

Total assets less current liabilities			1,995,089			1,803,223

Creditors: amounts falling due after more than one year	6		(1,667)			(11,667)



Net assets			1,993,422			1,791,556

Capital and reserves
Called up share capital			3,350			3,350
Profit and loss account			1,990,072			1,788,206

Shareholders' funds			1,993,422			1,791,556

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr M Orange
Director
Approved by the board on 22 August 2025

R. H. Orange & Son Ltd
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			25% reducing balance
	Fixtures, fittings, tools and equipment			15% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	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.

	Creditors
	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					17		17


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2024	738,870		181,579		47,950		968,399
	Additions	-		-		2,286		2,286
	Disposals	-		(13,324)		-		(13,324)
	At 30 April 2025	738,870		168,255		50,236		957,361

	Depreciation
	At 1 May 2024	-		143,990		24,875		168,865
	Charge for the year	-		3,989		11,344		15,333
	On disposals	-		(6,003)		-		(6,003)
	At 30 April 2025	-		141,976		36,219		178,195

	Net book value
	At 30 April 2025	738,870		26,279		14,017		779,166
	At 30 April 2024	738,870		37,589		23,075		799,534


4	Debtors					2025		2024
£							£

	Trade debtors					310,790		362,783
	Other debtors					95,181		64,834
						405,971		427,617


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					10,000		10,000
	Trade creditors					266,698		318,089
	Corporation tax					98,525		110,919
	Other taxes and social security costs					46,658		47,908
	Other creditors					3,348		32,779
						425,229		519,695


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					1,667		11,667



	Registered Office Address
	Unit 106 NE Fruit & Veg Market
	Team Valley Trading Estate
	Gateshead
	NE11 0QY