OLD ORCHARD DEVELOPMENTS LIMITED


Director	MARRIS, Martin Thomas


Company Secretary	MARRIS, Martin Thomas


Registered Address	Unit 1b Unit 1b, Sam Alper Court
	Depot Road
	Newmarket
	CB8 0SG


Registered Number	05083211 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		22,103		30,505
			22,103		30,505
Current assets
Stocks	4	50,000		50,000
Debtors		220,771		355,422
Cash at bank and on hand		28,577		51,377
		299,348		456,799
Creditors amounts falling due within one year	5	(173,901)		(294,301)
Net current assets (liabilities)			125,447		162,498
Total assets less current liabilities			147,550		193,003
Creditors amounts falling due after one year	6		(3,847)		(14,207)
Provisions for liabilities	7		(5,106)		(7,114)
Net assets			138,597		171,682
Capital and reserves
Called up share capital			2		2
Profit and loss account			138,595		171,680
Shareholders' funds			138,597		171,682

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 financial statements were approved and authorised for issue by the Director on 20 November 2025, and are signed on its behalf by:

MARRIS, Martin Thomas
Director
Registered Company No. 05083211

OLD ORCHARD DEVELOPMENTS 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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 policy
	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	Contributions of defined contribution plans are expenses in the period to which they relate.

	Current taxation
	A taxation liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of tax loss that can be carried back to recover tax paid in previous period.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	5
Plant and machinery	25	-
Fixtures and fittings	25	-
Vehicles	25	-
Office Equipment	25	-

	Stocks and work in progress
	Stock is valued 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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	35,859	38,881	3,240	77,980
At 31 March 25	35,859	38,881	3,240	77,980
Depreciation and impairment
At 01 April 24	11,569	33,260	2,646	47,475
Charge for year	6,849	1,405	148	8,402
At 31 March 25	18,418	34,665	2,794	55,877
Net book value
At 31 March 25	17,441	4,216	446	22,103
At 31 March 24	24,290	5,621	594	30,505

4.	Stocks

	2025	2024
	£	£
Other stocks	50,000	50,000
Total	50,000	50,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	95,821	149,069
Bank borrowings and overdrafts	30,491	45,689
Taxation and social security	39,338	88,369
Other creditors	6,452	9,574
Accrued liabilities and deferred income	1,799	1,600
Total	173,901	294,301

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	3,847	14,207
Total	3,847	14,207

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	5,106	7,114
Total	5,106	7,114