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REGISTERED NUMBER: 10508141 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

OLD ORCHARD EQUITY LTD

OLD ORCHARD EQUITY LTD (REGISTERED NUMBER: 10508141)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

OLD ORCHARD EQUITY LTD

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Mrs R A Andrews

| Mr M P Andrews

| REGISTERED OFFICE: | 42 Lytton Road

| Barnet

| Hertfordshire

| EN5 5BY

| REGISTERED NUMBER: | 10508141 (England and Wales)

| ACCOUNTANTS: | JLA Accountants

| 42 Lytton Road

| Barnet

| Hertfordshire

| EN5 5BY

OLD ORCHARD EQUITY LTD (REGISTERED NUMBER: 10508141)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 1 |  | 1 |  |

Investment property | 5 | 3,475,000 |  | 3,032,559 |  |

3,475,001 |  | 3,032,560 |  |

CURRENT ASSETS

Debtors | 6 | 322,980 |  | 58,284 |  |

Cash at bank | 7,885 |  | 13,445 |  |

330,865 |  | 71,729 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,280,419 |  | 2,119,473 |  |

NET CURRENT LIABILITIES | (1,949,554 | ) | (2,047,744 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,525,447 |  | 984,816 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (551,385 | ) | (240,352 | ) |

PROVISIONS FOR LIABILITIES | 10 | (190,572 | ) | (125,159 | ) |

NET ASSETS | 783,490 |  | 619,305 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 202 |  | 202 |  |

Revaluation reserve | 571,715 |  | 380,759 |  |

Retained earnings | 211,573 |  | 238,344 |  |

SHAREHOLDERS' FUNDS | 783,490 |  | 619,305 |  |

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.

OLD ORCHARD EQUITY LTD (REGISTERED NUMBER: 10508141)

Balance Sheet - continued

31 March 2025

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 6 February 2026 and were signed on its behalf by:

Mrs R A Andrews - Director

OLD ORCHARD EQUITY LTD (REGISTERED NUMBER: 10508141)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Old Orchard Equity 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| Turnover

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

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 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.

| 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.

| Going concern

| The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future and therefore used the going concern basis in preparing the financial statements.

3. | EMPLOYEES AND DIRECTORS

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

OLD ORCHARD EQUITY LTD (REGISTERED NUMBER: 10508141)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 1 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1 |  |

| At 31 March 2024 | 1 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024 | 3,032,559 |  |

| Additions | 506,163 |  |

| Disposals | (325,372 | ) |

| Revaluations | 261,650 |  |

| At 31 March 2025 | 3,475,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 3,475,000 |  |

| At 31 March 2024 | 3,032,559 |  |

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2020 | 88,008 |  |

| Valuation in 2022 | 1,359,229 |  |

| Valuation in 2023 | (946,600 | ) |

| Valuation in 2025 | 261,650 |  |

| Cost | 2,712,713 |  |

3,475,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Other debtors | 250,000 |  | - |  |

| Prepayments and accrued income | 72,980 |  | 58,284 |  |

322,980 |  | 58,284 |  |

OLD ORCHARD EQUITY LTD (REGISTERED NUMBER: 10508141)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | - |  | 3,685 |  |

| Amounts owed to participating interests | 332,934 |  | 85,778 |  |

| Tax | 27,247 |  | 5,151 |  |

| Other creditors | 116,458 |  | 70,058 |  |

| Directors' current accounts | 1,801,597 |  | 1,912,617 |  |

| Accruals and deferred income | 2,183 |  | 42,184 |  |

2,280,419 |  | 2,119,473 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans (see note 9) | 551,385 |  | 240,352 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 551,385 |  | 240,352 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 551,385 |  | 240,352 |  |

10. | PROVISIONS FOR LIABILITIES

| 31.3.25 |  | 31.3.24

£ | £ |

| Deferred tax | 190,572 |  | 125,159 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 125,159 |  |

| Provided during year | 65,413 |  |

| Balance at 31 March 2025 | 190,572 |  |

OLD ORCHARD EQUITY LTD (REGISTERED NUMBER: 10508141)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 1 | A Class Ordinary | £1 | 1 |  | 1 |  |

| 1 | B Class Ordinary | £1 | 1 |  | 1 |  |

| 100 | C Class Ordinary | £1 | 100 |  | 100 |  |

| 100 | D Class Ordinary | £1 | 100 |  | 100 |  |

202 |  | 202 |  |

12. | RELATED PARTY DISCLOSURES

| As at the balance sheet date, included in creditors due within one year is £1,801,597 (2024: £1,912,617), due and payable to the director. The amount is interest free and repayable on demand.

| At the balance sheet date, an amount of £332,934 (2024: £85,778) was owed to Andrews & Dickens Limited, a company related by the fact that they are under common control.

13. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr M P Andrews.