Acorah Software Products - Accounts Production 16.3.350 false true false 21 February 2024 28 February 2025 28 February 2025 15510026 Mrs Laura Scrivens Mr Richard Scrivens iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15510026 2024-02-20 15510026 2025-02-28 15510026 2024-02-21 2025-02-28 15510026 frs-core:ShareCapital 2025-02-28 15510026 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 15510026 frs-bus:PrivateLimitedCompanyLtd 2024-02-21 2025-02-28 15510026 frs-bus:FilletedAccounts 2024-02-21 2025-02-28 15510026 frs-bus:SmallEntities 2024-02-21 2025-02-28 15510026 frs-bus:AuditExempt-NoAccountantsReport 2024-02-21 2025-02-28 15510026 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-21 2025-02-28 15510026 frs-bus:Director1 2024-02-21 2025-02-28 15510026 frs-bus:Director2 2024-02-21 2025-02-28 15510026 frs-countries:EnglandWales 2024-02-21 2025-02-28
Registered number: 15510026
Orchards & Mill Ltd
Unaudited Financial Statements
For the Period 21 February 2024 to 28 February 2025
Indigo Green Accountants Limited
Chartered Accountants
The Boar Shed
Shirlheath
Kingsland
Herefordshire
HR6 9RJ
Orchards & Mill Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Orchards & Mill Ltd
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 15510026

| 28 February 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 215,407
|  |  | 215,407
CURRENT ASSETS
Cash at bank and in hand |  | 306 |
|  | 306 |
Creditors: Amounts Falling Due Within One Year | 5 | (247,453 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (247,147 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (31,740 )
NET LIABILITIES |  |  | (31,740 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 12
Profit and Loss Account |  |  | (31,752 )
SHAREHOLDERS' FUNDS |  |  | (31,740)

Page 1
Page 2
Orchards & Mill Ltd
Balance Sheet (continued)
As At 28 February 2025
For the period ending 28 February 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Laura Scrivens Director | Mr Richard Scrivens Director
20 November 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Orchards & Mill Ltd
Notes to the Financial Statements
For the Period 21 February 2024 to 28 February 2025
Notes to the Financial Statements
1. General Information
Orchards & Mill Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15510026 . The registered office is Cider Barn Court, Westhope, Hereford, Herefordshire, HR4 8BT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.3. Financial Instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year or on demand are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other operating expenses.
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in nonconvertible preference and non puttable ordinary shares which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are intially recorded at cost andthereafter at fair value with changes recognised in profit or loss.
Directors loans are recognised at transaction price.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 3
Page 4
Orchards & Mill Ltd
Notes to the Financial Statements (continued)
For the Period 21 February 2024 to 28 February 2025
2.4. Taxation - continued
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Investment Property

| 28 February 2025
--- | ---
| £
Fair Value
As at 21 February 2024 | -
Additions | 215,407
As at 28 February 2025 | 215,407

5. Creditors: Amounts Falling Due Within One Year

| 28 February 2025
--- | ---
| £
Other creditors | 247,453

6. Share Capital

| 28 February 2025
--- | ---
| £
Allotted, Called up and fully paid | 12

Page 4