IRIS Accounts Production v25.4.0.155 13490370 director 1.8.24 31.7.25 31.7.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13490370 2024-07-31 13490370 2025-07-31 13490370 2024-08-01 2025-07-31 13490370 2023-07-31 13490370 2023-08-01 2024-07-31 13490370 2024-07-31 13490370 ns15:EnglandWales 2024-08-01 2025-07-31 13490370 ns14:PoundSterling 2024-08-01 2025-07-31 13490370 ns10:Director1 2024-08-01 2025-07-31 13490370 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 13490370 ns10:SmallEntities 2024-08-01 2025-07-31 13490370 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 13490370 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 13490370 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 13490370 ns10:FullAccounts 2024-08-01 2025-07-31 13490370 ns10:OrdinaryShareClass1 2024-08-01 2025-07-31 13490370 ns10:RegisteredOffice 2024-08-01 2025-07-31 13490370 ns5:CurrentFinancialInstruments 2025-07-31 13490370 ns5:CurrentFinancialInstruments 2024-07-31 13490370 ns5:ShareCapital 2025-07-31 13490370 ns5:ShareCapital 2024-07-31 13490370 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 13490370 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 13490370 ns5:LandBuildings 2024-08-01 2025-07-31 13490370 ns5:PlantMachinery 2024-08-01 2025-07-31 13490370 ns5:LandBuildings 2024-07-31 13490370 ns5:PlantMachinery 2024-07-31 13490370 ns5:LandBuildings 2025-07-31 13490370 ns5:PlantMachinery 2025-07-31 13490370 ns5:LandBuildings 2024-07-31 13490370 ns5:PlantMachinery 2024-07-31 13490370 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 13490370 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 13490370 ns10:OrdinaryShareClass1 2025-07-31

REGISTERED NUMBER: 13490370 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Little Orchard Group Ltd

Little Orchard Group Ltd (Registered number: 13490370)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Little Orchard Group Ltd

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | Mr P M O Wood

| REGISTERED OFFICE: | Orchard House

| Claygate

| Marden

| Tonbridge

| Kent

| TN12 9PJ

| REGISTERED NUMBER: | 13490370 (England and Wales)

| ACCOUNTANTS: | McCabe Ford Williams

| Bank Chambers

| 61 High Street

| Cranbrook

| Kent

| TN17 3EG

Little Orchard Group Ltd (Registered number: 13490370)

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 300,402 |  | 304,559 |  |

CURRENT ASSETS

Debtors | 5 | 650 |  | 596 |  |

Cash at bank | 7,415 |  | 10,997 |  |

8,065 |  | 11,593 |  |

CREDITORS

Amounts falling due within one year | 6 | 205,436 |  | 266,226 |  |

NET CURRENT LIABILITIES | (197,371 | ) | (254,633 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 103,031 |  | 49,926 |  |

PROVISIONS FOR LIABILITIES | 10,916 |  | 10,270 |  |

NET ASSETS | 92,115 |  | 39,656 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 92,015 |  | 39,556 |  |

SHAREHOLDERS' FUNDS | 92,115 |  | 39,656 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 February 2026 and were signed by:

Mr P M O Wood - Director

Little Orchard Group Ltd (Registered number: 13490370)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Little Orchard 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.

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Land and buildings | - | straight line over 5 years

| Plant and machinery etc | - | 15% on reducing balance

| 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.

| Going concern

| The accounts have been prepared on a going concern basis. The director has made a loan to the company and will not seek repayment to ensure that the company has sufficient funds to meet its financial obligations as they fall due. Since the year end the company has started to receive a income from renting out its property and is expected to generate a profit in the next financial year.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

Little Orchard Group Ltd (Registered number: 13490370)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024 | 257,950 |  | 54,675 |  | 312,625 |  |

| Additions | 900 |  | 3,992 |  | 4,892 |  |

| At 31 July 2025 | 258,850 |  | 58,667 |  | 317,517 |  |

| DEPRECIATION

| At 1 August 2024 | 162 |  | 7,904 |  | 8,066 |  |

| Charge for year | 1,948 |  | 7,101 |  | 9,049 |  |

| At 31 July 2025 | 2,110 |  | 15,005 |  | 17,115 |  |

| NET BOOK VALUE

| At 31 July 2025 | 256,740 |  | 43,662 |  | 300,402 |  |

| At 31 July 2024 | 257,788 |  | 46,771 |  | 304,559 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Other debtors | 650 |  | 596 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Taxation and social security | 11,358 |  | 3,457 |  |

| Other creditors | 194,078 |  | 262,769 |  |

205,436 |  | 266,226 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.7.25 |  | 31.7.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The director has made an interest free loan of £163,178 to the company. There are no specific repayment terms for this loan but the director has indicated that he will only seek repayment when the company has sufficient funds to make repayment.