Company No: SC618768 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments	3	18,858,499		18,858,499
		18,858,499		18,858,499
Current assets
Cash at bank and in hand		991		991
		991		991
Creditors: amounts falling due within one year	4	( 1,000)		( 1,000)
Net current liabilities		(9)		(9)
Total assets less current liabilities		18,858,490		18,858,490
Net assets		18,858,490		18,858,490
Capital and reserves
Called-up share capital	5	1,000,000		1,000,000
Other reserves		17,858,490		17,858,490
Total shareholders' funds		18,858,490		18,858,490

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge 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 Profit and Loss Account has not been delivered.

The financial statements of Orchard Corporate Holdings Limited (registered number: SC618768) were approved and authorised for issue by the Board of Directors on 05 December 2025. They were signed on its behalf by:

Mr M Bell Director

Mr J M Drysdale Director

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 Corporate Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 4 Steuart Road, Bridge Of Allan, FK9 4JX, United Kingdom.

The financial statements have been prepared under the historical cost convention 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 £.

Impairment of assets

Assets are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account. There have been no impairments noted this year.

Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and at bank.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, excluding directors	0		0

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 April 2024	18,858,499
At 31 March 2025	18,858,499
Carrying value at 31 March 2025	18,858,499
Carrying value at 31 March 2024	18,858,499

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to own subsidiaries	1,000		1,000

5. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
950,000 A ordinary shares of £ 1.00 each	950,000		950,000
50,000 B ordinary shares of £ 1.00 each	50,000		50,000
	1,000,000		1,000,000