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Company Registration No. 13863673 (England and Wales)
West Orchid Ltd Unaudited accounts for the year ended 31 January 2025
West Orchid Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
West Orchid Ltd Company Information for the year ended 31 January 2025
Directors
Joanna Jane Nash Timothy Luther Nash
Company Number
13863673 (England and Wales)
Registered Office
PELYNTOR COTTAGE PELYN TOR LOSTWITHIEL PL22 0JF UNITED KINGDOM
Accountants
Mrs R N Pitman Portheras Accounting Ltd Tremarstan Kilhallon Cornwall PL24 2RL
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West Orchid Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
58,783 
63,582 
Tangible assets
5
35,714 
28,469 
94,497 
92,051 
Current assets
Inventories
10,133 
10,133 
Debtors
6
51,887 
51,602 
Cash at bank and in hand
67,084 
42,146 
129,104 
103,881 
Creditors: amounts falling due within one year
7
(82,441)
(87,015)
Net current assets
46,663 
16,866 
Total assets less current liabilities
141,160 
108,917 
Creditors: amounts falling due after more than one year
8
(70,000)
(70,000)
Net assets
71,160 
38,917 
Capital and reserves
Called up share capital
27,500 
27,500 
Profit and loss account
43,660 
11,417 
Shareholders' funds
71,160 
38,917 
For the year ending 31 January 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2025 and were signed on its behalf by
Timothy Luther Nash Director Company Registration No. 13863673
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West Orchid Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
West Orchid Ltd is a private company, limited by shares, registered in England and Wales, registration number 13863673. The registered office is PELYNTOR COTTAGE, PELYN TOR, LOSTWITHIEL, PL22 0JF, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight line @ 20%
Fixtures & fittings
Straight line @ 20%
Computer equipment
Straight line @ 33%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Purchase of leasehold
4
Intangible fixed assets
Other 
£ 
Cost
At 1 February 2024
71,980 
At 31 January 2025
71,980 
Amortisation
At 1 February 2024
8,398 
Charge for the year
4,799 
At 31 January 2025
13,197 
Net book value
At 31 January 2025
58,783 
At 31 January 2024
63,582 
- 5 -
West Orchid Ltd Notes to the Accounts for the year ended 31 January 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 February 2024
5,270 
9,819 
3,500 
15,878 
882 
35,349 
Additions
- 
4,605 
3,223 
6,840 
204 
14,872 
Disposals
- 
(1,074)
- 
- 
- 
(1,074)
At 31 January 2025
5,270 
13,350 
6,723 
22,718 
1,086 
49,147 
Depreciation
At 1 February 2024
- 
2,283 
175 
3,928 
494 
6,880 
Charge for the year
- 
2,274 
987 
3,545 
302 
7,108 
On disposals
- 
(555)
- 
- 
- 
(555)
At 31 January 2025
- 
4,002 
1,162 
7,473 
796 
13,433 
Net book value
At 31 January 2025
5,270 
9,348 
5,561 
15,245 
290 
35,714 
At 31 January 2024
5,270 
7,536 
3,325 
11,950 
388 
28,469 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,448 
2,356 
Accrued income and prepayments
24,925 
22,349 
Other debtors
22,500 
22,500 
49,873 
47,205 
Amounts falling due after more than one year
Other debtors
2,014 
4,397 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
22,018 
33,861 
Trade creditors
(1,144)
1,181 
Taxes and social security
34,597 
23,011 
Other creditors
19,000 
17,332 
Loans from directors
- 
3,985 
Accruals
7,970 
7,645 
82,441 
87,015 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Non-equity preference shares
70,000 
70,000 
9
Average number of employees
During the year the average number of employees was 19 (2024: 23).
- 6 -