Orchard Catering Limited


Directors	Robert Knight
	Maureen Lawley


Registered Number	06218091 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		24,000		24,000
Tangible assets	5		27,280		27,829
			51,280		51,829
Current assets
Stocks		4,096		9,000
Debtors		86,817		107,238
Cash at bank and on hand		105,853		49,687
		196,766		165,925
Creditors amounts falling due within one year	6	(187,534)		(202,264)
Net current assets (liabilities)			9,232		(36,339)
Total assets less current liabilities			60,512		15,490
Net assets			60,512		15,490
Capital and reserves
Called up share capital			100		100
Profit and loss account			60,412		15,390
Shareholders' funds			60,512		15,490

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 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 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 1 December 2025, and are signed on its behalf by:

Maureen Lawley
Director

Robert Knight
Director

Registered Company No. 06218091

Orchard Catering 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Intangible assets
	Goodwill is held at cost and derives from the sale of the partnership to the Company.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	23		16

3.	Intangible assets

4.	Revaluation of intangible assets
	Goodwill is held at the cost price from the sale of the partnership to the Company at 1 April 2022.

5.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	45,615
	Additions	8,239
	Disposals	(2,000)
	At 31 March 25	51,854
	Depreciation and impairment
	At 01 April 24	17,785
	Charge for year	7,664
	On disposals	(875)
	At 31 March 25	24,574
	Net book value
	At 31 March 25	27,280
	At 31 March 24	27,829

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	5,795	8,381
Taxation and social security	55,533	47,892
Other creditors	44,472	58,434
Accrued liabilities and deferred income	81,734	87,557
Total	187,534	202,264


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Related party transactions
	The directors loan account for Maureen Lawley stood overdrawn at the year end to the sum of £41,964.