Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 2024-07-01 5 false No description of principal activity 5 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05481484 2024-07-01 2025-06-30 05481484 2023-07-01 2024-06-30 05481484 2025-06-30 05481484 2024-06-30 05481484 c:Director1 2024-07-01 2025-06-30 05481484 d:PlantMachinery 2024-07-01 2025-06-30 05481484 d:PlantMachinery 2025-06-30 05481484 d:PlantMachinery 2024-06-30 05481484 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 05481484 d:CurrentFinancialInstruments 2025-06-30 05481484 d:CurrentFinancialInstruments 2024-06-30 05481484 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 05481484 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 05481484 d:ShareCapital 2025-06-30 05481484 d:ShareCapital 2024-06-30 05481484 d:RetainedEarningsAccumulatedLosses 2025-06-30 05481484 d:RetainedEarningsAccumulatedLosses 2024-06-30 05481484 c:FRS102 2024-07-01 2025-06-30 05481484 c:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 05481484 c:FullAccounts 2024-07-01 2025-06-30 05481484 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05481484 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-07-01 2025-06-30 05481484 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-06-30 05481484 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-06-30 05481484 2 2024-07-01 2025-06-30 05481484 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 05481484 ORCHARD HOMES (EAST ANGLIA) LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
ORCHARD HOMES (EAST ANGLIA) LIMITED CONTENTS
| Page
Accountants' report | 1
Balance sheet | 2 - 3
Notes to the financial statements | 4 - 8
ORCHARD HOMES (EAST ANGLIA) LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ORCHARD HOMES (EAST ANGLIA) LIMITED FOR THE YEAR ENDED 30 JUNE 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Orchard Homes (East Anglia) Limited for the year ended 30 June 2025 which comprise the balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the board of directors of Orchard Homes (East Anglia) Limited, as a body, in accordance with the terms of our engagement letter dated 6 March 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Orchard Homes (East Anglia) Limited and state those matters that we have agreed to state to the board of directors of Orchard Homes (East Anglia) Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Orchard Homes (East Anglia) Limited and its board of directors, as a body, for our work or for this report. It is your duty to ensure that Orchard Homes (East Anglia) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Orchard Homes (East Anglia) Limited. You consider that Orchard Homes (East Anglia) Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Orchard Homes (East Anglia) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP Chartered Accountants 7 The Close Norwich NR1 4DJ 13 January 2026 Page 1
ORCHARD HOMES (EAST ANGLIA) LIMITED REGISTERED NUMBER: 05481484 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 41,607 |  | 52,008
|  |  | 41,607 |  | 52,008
Current assets |  |  |  |  |
Stocks |  | 600,000 |  | 2,883,906 |
Debtors: amounts falling due within one year | 5 | 412,635 |  | 3,696 |
Cash at bank and in hand |  | 2,645,372 |  | 1,373,046 |
|  | 3,658,007 |  | 4,260,648 |
Creditors: amounts falling due within one year | 6 | (1,183,974) |  | (1,783,640) |
Net current assets |  |  | 2,474,033 |  | 2,477,008
Total assets less current liabilities |  |  | 2,515,640 |  | 2,529,016
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (10,023) |  | (12,540) |
|  |  | (10,023) |  | (12,540)
Net assets |  |  | 2,505,617 |  | 2,516,476
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 2,504,617 |  | 2,515,476
|  |  | 2,505,617 |  | 2,516,476
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. Page 2
ORCHARD HOMES (EAST ANGLIA) LIMITED REGISTERED NUMBER: 05481484 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 December 2025.
C T Binks
Director
The notes on pages 4 to 8 form part of these financial statements. Page 3
ORCHARD HOMES (EAST ANGLIA) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
The company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its registered office is Bush Green, Pulham Market, Diss, Norfolk, IP21 4YB. The company's principal activity is that of property development. The principal place of business is Pulham Market, Norfolk. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of properties sold during the year, exclusive of Value Added Tax.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 4
ORCHARD HOMES (EAST ANGLIA) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 20% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
ORCHARD HOMES (EAST ANGLIA) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
Page 6
ORCHARD HOMES (EAST ANGLIA) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Plant & machinery
|  | £
| Cost or valuation |
| At 1 July 2024 | 262,101
| At 30 June 2025 | 262,101
| Depreciation |
| At 1 July 2024 | 210,093
| Charge for the year on owned assets | 10,401
| At 30 June 2025 | 220,494
| Net book value |
| At 30 June 2025 | 41,607
| At 30 June 2024 | 52,008
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 412,635 | 3,696
|  | 412,635 | 3,696
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 300,000
| Other taxation and social security | 28,890 | 172,099
| Other creditors | 1,151,089 | 1,307,936
| Accruals and deferred income | 3,995 | 3,605
|  | 1,183,974 | 1,783,640
Page 7
ORCHARD HOMES (EAST ANGLIA) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Related party transactions
| As at 30 June 2025 £1,150,020 (2024: £1,280,020) was owed to the directors.
Page 8