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 06015914 Mr Simon Fordham Mr Paul Bailes Mr Simon Fordham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06015914 2024-05-31 06015914 2025-05-31 06015914 2024-06-01 2025-05-31 06015914 frs-core:CurrentFinancialInstruments 2025-05-31 06015914 frs-core:ComputerEquipment 2025-05-31 06015914 frs-core:ComputerEquipment 2024-06-01 2025-05-31 06015914 frs-core:ComputerEquipment 2024-05-31 06015914 frs-core:MotorVehicles 2025-05-31 06015914 frs-core:MotorVehicles 2024-06-01 2025-05-31 06015914 frs-core:MotorVehicles 2024-05-31 06015914 frs-core:ShareCapital 2025-05-31 06015914 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 06015914 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06015914 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 06015914 frs-bus:SmallEntities 2024-06-01 2025-05-31 06015914 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 06015914 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 06015914 frs-bus:Director1 2024-06-01 2025-05-31 06015914 frs-bus:Director2 2024-06-01 2025-05-31 06015914 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 06015914 frs-countries:EnglandWales 2024-06-01 2025-05-31 06015914 2023-05-31 06015914 2024-05-31 06015914 2023-06-01 2024-05-31 06015914 frs-core:CurrentFinancialInstruments 2024-05-31 06015914 frs-core:ShareCapital 2024-05-31 06015914 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 06015914
Orchard Interior Project Management Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 06015914
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,915 37,944
27,915 37,944
CURRENT ASSETS
Debtors 5 1,095,698 2,900,400
Cash at bank and in hand 2,220,992 671,220
3,316,690 3,571,620
Creditors: Amounts Falling Due Within One Year 6 (3,271,082 ) (3,434,564 )
NET CURRENT ASSETS (LIABILITIES) 45,608 137,056
TOTAL ASSETS LESS CURRENT LIABILITIES 73,523 175,000
NET ASSETS 73,523 175,000
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 73,423 174,900
SHAREHOLDERS' FUNDS 73,523 175,000
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 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Orchard Interior Project Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06015914 . 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:
Motor Vehicles 25% reducing balance
Computer Equipment 33% straight line
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: 7 (2024: 8)
7 8
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Page 3
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 June 2024 49,451 18,587 68,038
As at 31 May 2025 49,451 18,587 68,038
Depreciation
As at 1 June 2024 12,363 17,731 30,094
Provided during the period 9,272 757 10,029
As at 31 May 2025 21,635 18,488 40,123
Net Book Value
As at 31 May 2025 27,816 99 27,915
As at 1 June 2024 37,088 856 37,944
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,056,556 2,881,665
Prepayments and accrued income 5,233 4,691
Other debtors 33,909 14,044
1,095,698 2,900,400
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,292,201 2,022,444
Bank loans and overdrafts - 179,418
Corporation tax 191,496 195,096
Other taxes and social security 32,162 16,747
VAT 491,177 567,497
Other creditors 261,729 446,694
Accruals and deferred income 2,317 6,668
3,271,082 3,434,564
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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Page 4
8. Related Party Transactions
During the year the company made purchases of £418,999 (2024: £526,041) from Orchard Build Limited , and £208,263 (2024:£113,259) from Orchard Holdings Limited in respect of shared office overheads and management resources. 
Further purchases of £1,847 (2024: £Nil) were made from Orchard Construct Limited in respect of civil engineering works supplied on industrial refurbishment projects.
Additional purchases of £206,968 (2024: £160,612) were made from Orchard Cladding Specialists Limited in respect of roofing and cladding services supplied on industrial refurbishment projects.
All of the above companies were under the control of S C Fordham throughout the period by virtue of their majority shareholding in each company.
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