Acorah Software Products - Accounts Production 16.8.200 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 03329819 Mr Simon Fordham Mr David King Orchard Holdings Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03329819 2024-05-31 03329819 2025-05-31 03329819 2024-06-01 2025-05-31 03329819 frs-core:CurrentFinancialInstruments 2025-05-31 03329819 frs-core:FurnitureFittings 2024-06-01 2025-05-31 03329819 frs-core:MotorVehicles 2025-05-31 03329819 frs-core:MotorVehicles 2024-06-01 2025-05-31 03329819 frs-core:MotorVehicles 2024-05-31 03329819 frs-core:PlantMachinery 2025-05-31 03329819 frs-core:PlantMachinery 2024-06-01 2025-05-31 03329819 frs-core:PlantMachinery 2024-05-31 03329819 frs-core:CapitalRedemptionReserve 2025-05-31 03329819 frs-core:SharePremium 2025-05-31 03329819 frs-core:ShareCapital 2025-05-31 03329819 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 03329819 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 03329819 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 03329819 frs-bus:SmallEntities 2024-06-01 2025-05-31 03329819 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 03329819 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 03329819 1 2024-06-01 2025-05-31 03329819 frs-bus:Director1 2024-06-01 2025-05-31 03329819 frs-bus:Director2 2024-06-01 2025-05-31 03329819 frs-countries:EnglandWales 2024-06-01 2025-05-31 03329819 2023-05-31 03329819 2024-05-31 03329819 2023-06-01 2024-05-31 03329819 frs-core:CurrentFinancialInstruments 2024-05-31 03329819 frs-core:CapitalRedemptionReserve 2024-05-31 03329819 frs-core:SharePremium 2024-05-31 03329819 frs-core:ShareCapital 2024-05-31 03329819 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 03329819
Orchard Build Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03329819
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 56,219 69,860
56,219 69,860
CURRENT ASSETS
Debtors 5 2,206,442 1,914,655
Cash at bank and in hand 1,797,954 550,142
4,004,396 2,464,797
Creditors: Amounts Falling Due Within One Year 6 (3,846,304 ) (2,320,745 )
NET CURRENT ASSETS (LIABILITIES) 158,092 144,052
TOTAL ASSETS LESS CURRENT LIABILITIES 214,311 213,912
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,750 ) (2,750 )
NET ASSETS 211,561 211,162
CAPITAL AND RESERVES
Called up share capital 7 42 42
Share premium account 1,708 1,708
Capital redemption reserve 60 60
Profit and Loss Account 209,751 209,352
SHAREHOLDERS' FUNDS 211,561 211,162
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Page 2
For the year ending 31 May 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 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 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 Simon Fordham
Director
8th January 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Orchard Build Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03329819 . The registered office is Orchard House, Threshelfords Business Park, Inworth Road, Feering, Essex, CO5 9SE.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
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.
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: 17 (2024: 17)
17 17
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 June 2024 182,489 100,948 283,437
Additions 9,028 - 9,028
Disposals (19,096 ) (63,257 ) (82,353 )
As at 31 May 2025 172,421 37,691 210,112
Depreciation
As at 1 June 2024 116,309 97,268 213,577
Provided during the period 18,008 723 18,731
Disposals (15,949 ) (62,466 ) (78,415 )
As at 31 May 2025 118,368 35,525 153,893
Net Book Value
As at 31 May 2025 54,053 2,166 56,219
As at 1 June 2024 66,180 3,680 69,860
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 818,413 768,395
Amounts recoverable on contracts 668,741 253,223
Prepayments and accrued income 41,970 50,209
Other debtors 92,308 368,506
Amounts owed by group undertakings 585,010 474,322
2,206,442 1,914,655
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,830,407 1,481,028
Corporation tax 207,530 207,809
Other taxes and social security 41,684 34,854
VAT 552,374 405,606
Other creditors 182,006 180,439
Accruals and deferred income 32,303 11,009
3,846,304 2,320,745
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 42 42
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8. Related Party Transactions
During the year the company made sales of £70,879 (2024: £23,207) to Orchard Construct Limited, £418,999 (2024: £526,041) to Orchard Interior Project Management Limited and £134,439 (2024: £229,625) to Orchard Cladding Specialists Limited in respect of recharges for shared internal resources and overheads. All three companies noted above were under the control of S C Fordham throughout the period by virtue of their majority shareholding in each company.
During the year the company made purchases of £819,550 (2024: £245,850) from Orchard Construct Limited in respect of civil engineering works supplied on projects. Purchases of £4,137,060 (2024: £1,755,238) were made from Orchard Cladding Specialists Limited in respect of roofing and cladding works provided on industrial refurbishment projects.
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Orchard Holdings Limited .
10. Bank security
The company's bank overdraft facility is secured by a mortgage debenture over the company's assets, a personal guarantee given by the company's director, and a cross guarantee with Orchard Holdings Limited.
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