REGISTERED NUMBER: 12626861 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ORCHARD END GROUP LTD

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr R Greaves

Ms J C Webb

REGISTERED OFFICE:

Orchard End

Greenfields Lane

Rowton

Chester

CH3 6AU

REGISTERED NUMBER:

12626861 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Tangible assets

4

36,180

42,371

CURRENT ASSETS

Debtors

5

52,981

9,714

Cash at bank

49,853

113,816

102,834

123,530

CREDITORS

Amounts falling due within one year

6

94,513

101,417

NET CURRENT ASSETS

8,321

22,113

TOTAL ASSETS LESS CURRENT LIABILITIES

44,501

64,484

CREDITORS

Amounts falling due after more than one year

7

-

(8,483

)

PROVISIONS FOR LIABILITIES

8

(6,874

)

(8,050

)

NET ASSETS

37,627

47,951

CAPITAL AND RESERVES

Called up share capital

9

400

400

Retained earnings

37,227

47,551

37,627

47,951

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2025 and were signed on its behalf by:

Mr R Greaves - Director

1.	STATUTORY INFORMATION

Orchard End Group 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.

Tangible fixed assets

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

62,284

Additions

16,288

Disposals

(23,884

)

At 31 March 2025

54,688

DEPRECIATION

At 1 April 2024

19,913

Charge for year

12,917

Eliminated on disposal

(14,322

)

At 31 March 2025

18,508

NET BOOK VALUE

At 31 March 2025

36,180

At 31 March 2024

42,371

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

42,532

2,198

Other debtors

10,449

7,516

52,981

9,714

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Hire purchase contracts

-

3,145

Trade creditors

-

18,866

Taxation and social security

11,898

16,961

Other creditors

82,615

62,445

94,513

101,417

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Hire purchase contracts

-

8,483

8.	PROVISIONS FOR LIABILITIES

31/3/25

31/3/24

£

£

Deferred tax

6,874

8,050

Deferred

tax

£

Balance at 1 April 2024

8,050

Unused amounts reversed during year

(1,176

)

Balance at 31 March 2025

6,874

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

2022

2021

£

£

100 A ordinary shares of £1 each

100

100

100 B ordinary shares of £1 each

100

100

100 C ordinary shares of £1 each

100

100

100 D ordinary shares of £1 each

100

100

400

400