Company No: 11131420 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	16,117		14,858
		16,117		14,858
Current assets
Stocks	4	2,500		2,500
Debtors	5	26,460		12,316
Cash at bank and in hand		25,951		21,694
		54,911		36,510
Creditors: amounts falling due within one year	6	( 28,206)		( 18,148)
Net current assets		26,705		18,362
Total assets less current liabilities		42,822		33,220
Creditors: amounts falling due after more than one year	7	( 14,718)		( 22,619)
Provision for liabilities	8	( 2,853)		( 2,598)
Net assets		25,251		8,003
Capital and reserves
Called-up share capital		10		10
Profit and loss account		25,241		7,993
Total shareholder's funds		25,251		8,003

For the financial 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.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Orchard Garage DMS Limited (registered number: 11131420) were approved and authorised for issue by the Director. They were signed on its behalf by:

D M Shave Director

29 October 2025

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Orchard Garage DMS Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Stonham White House Farm, Whitehouse Lane, Middlewood Green, Stowmarket, IP14 5HE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	4 years straight line
Vehicles	4 years straight line
Tools and equipment	10 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	4		3

3. Tangible assets

	Plant and machinery		Vehicles		Tools and equipment		Total
	£		£		£		£
Cost
At 01 February 2024	7,758		1,250		17,177		26,185
Additions	4,170		0		0		4,170
At 31 January 2025	11,928		1,250		17,177		30,355
Accumulated depreciation
At 01 February 2024	6,461		428		4,438		11,327
Charge for the financial year	880		313		1,718		2,911
At 31 January 2025	7,341		741		6,156		14,238
Net book value
At 31 January 2025	4,587		509		11,021		16,117
At 31 January 2024	1,297		822		12,739		14,858

4. Stocks

	2025		2024
	£		£
Work in progress	2,500		2,500

5. Debtors

	2025		2024
	£		£
Trade debtors	19,570		11,301
Amounts owed by director	6,890		1,015
	26,460		12,316

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	4,247		2,324
Accruals	3,300		3,000
Corporation tax	8,723		4,598
Other taxation and social security	9,625		6,309
Other creditors	2,311		1,917
	28,206		18,148

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	14,718		22,619

There are no amounts included above in respect of which any security has been given by the small entity.

8. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 2,598)		( 3,101)
(Charged)/credited to the Income Statement	( 255)		503
At the end of financial year	( 2,853)		( 2,598)

9. Related party transactions

Transactions with the entity's director

During the year the company loaned monies to the director. At the year end the director owed £6,890 to the company (2024: £1,015 owed to the company).
The loans were provided on an interest free basis.