Orchard Accounting Limited


Director	Lisa Haines


Registered Address	13 Orchard Vale
	Ilminster
	TA19 0EU


Registered Number	13836751 (England and Wales)

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.

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.

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.