Cyril Orchard Management Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03734501

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	80,000		79,000
Debtors	5	30,904		31,885
Cash at bank and in hand		1,628		212

		112,532		111,097
Creditors: Amounts Falling Due Within One Year	6	(33,570 )		(32,428 )

NET CURRENT ASSETS (LIABILITIES)			78,962		78,669

TOTAL ASSETS LESS CURRENT LIABILITIES			78,962		78,669

NET ASSETS			78,962		78,669

CAPITAL AND RESERVES
Called up share capital	7		850		850
Profit and Loss Account			78,112		77,819

SHAREHOLDERS' FUNDS			78,962		78,669

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Cyril Orchard Management Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 director acknowledges his 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

Mr Robert Orchard

Director

19/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Cyril Orchard Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03734501 . The registered office is Lemanis House, Stone Street, Lympne, Kent, CT21 4JN.

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. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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 year 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.

...CONTINUED

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Cyril Orchard Management Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.4. Taxation - continued

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 asset reflects 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.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Stocks

	2025	2024
	£	£
Work in progress	80,000	79,000

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	30,904	31,885

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	11,777	14,238
Corporation tax	56	477
VAT	20,447	16,423
Accruals and deferred income	1,250	1,250
Director's loan account	40	40

	33,570	32,428

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
850 Ordinary Shares of £ 1 each	850	850

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Cyril Orchard Management Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Related Party Transactions

During the year the company paid £362,629 to Cyril Orchard & Partners in respect of services provided (2024: £323,999).

At the balance sheet date the amount due to the related party was £9,677 (2024: £9,586).

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