REGISTERED NUMBER: 06226697 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ORCHARD GROVE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

R A Phillips

J Thomson

P M Westwood

REGISTERED OFFICE:

310 Herringthorpe Valley Road

Rotherham

South Yorkshire

S65 3AG

REGISTERED NUMBER:

06226697 (England and Wales)

ACCOUNTANTS:

Michael A Jarvis & Co Ltd

Edenthorpe

Grove Road

Rotherham

South Yorkshire

S60 2ER

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

10,201

13,436

10,201

13,436

CURRENT ASSETS

Stocks

2,000

2,000

Debtors

6

24,081

14,214

Cash at bank and in hand

423,486

403,905

449,567

420,119

CREDITORS

Amounts falling due within one year

7

115,698

127,856

NET CURRENT ASSETS

333,869

292,263

TOTAL ASSETS LESS CURRENT LIABILITIES

344,070

305,699

PROVISIONS FOR LIABILITIES

2,327

3,087

NET ASSETS

341,743

302,612

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

341,740

302,609

341,743

302,612

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

P M Westwood - Director

1.	STATUTORY INFORMATION

Orchard Grove Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

80,000

AMORTISATION

At 1 April 2024

and 31 March 2025

80,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

147,623

Additions

514

At 31 March 2025

148,137

DEPRECIATION

At 1 April 2024

134,187

Charge for year

3,749

At 31 March 2025

137,936

NET BOOK VALUE

At 31 March 2025

10,201

At 31 March 2024

13,436

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

24,081

14,214

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

31,719

30,231

Taxation and social security

51,192

58,929

Other creditors

32,787

38,696

115,698

127,856

8.	CONTINGENT LIABILITIES

The company has entered into a lease for the operation of a public house and the terms are full tenant repairing which requires the company to make good any dilapidations to the property and to maintain the internal decorations on a cyclical basis. To meet these obligations the company will be required to incur expenditure of an indeterminate amount at a future date.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

J Thomson and R A Phillips

Balance outstanding at start of year

(1,524

)

(1,524

)

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,524

)

(1,524

)

10.	ULTIMATE CONTROLLING PARTY

No single individual controls the company.