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Registration number: SC815596

Orchard County Ltd
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Period from 5 July 2024 to 31 July 2025

Orchard County Ltd

Contents

Abridged Balance Sheet | 1
Notes to the Unaudited Abridged Financial Statements | 2 to 3

Orchard County Ltd

(Registration number: SC815596)
Abridged Balance Sheet as at 31 July 2025

| Note | 2025 £
Fixed assets |  |
Other financial assets | 4 | 11,060
Current assets |  |
Debtors |  | 20
Cash at bank and in hand |  | 3,961
|  | 3,981
Creditors: Amounts falling due within one year |  | (9,221)
Net current liabilities |  | (5,240)
Net assets |  | 5,820
Capital and reserves |  |
Called up share capital |  | 2,000
Profit and loss account |  | 3,820
Total equity |  | 5,820

For the financial period ending 31 July 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 of its accounts for the period in question in accordance with section 476; and
| The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 2 April 2026 and signed on its behalf by:

Ms NJ Armstrong

Director

Mr R McConville

Director

Orchard County Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 5 July 2024 to 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
20 Woodside Avenue
Rutherglen
Glasgow
Lanarkshire
G73 3HY

These financial statements were authorised for issue by the Board on 2 April 2026.

2 | Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Disclosure of long or short period

The accounts are prepared for a period longer than one year as this is the first set of accounts prepared from company incorporation.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Orchard County Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 5 July 2024 to 31 July 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment. The fair value used for listed equity shares and bonds is the closing market price at the balance sheet date.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

4 | Other financial assets (current and non-current)

| Total £
Non-current financial assets
Cost or valuation
Additions | 11,060
At 31 July 2025 | 11,060
Carrying amount
At 31 July 2025 | 11,060

5 | Related party transactions

Key management personnel

During the period Mr C Mcconville went overdrawn on their shareholders' loan account. The maximum overdrawn balance during the year was £3,353. At the year end the amount outstanding from Mr C Mcconville was £Nil.
During the period Miss A Mcconville went overdrawn on their shareholders' loan account. The maximum overdrawn balance during the year was £2,820. At the year end the amount outstanding from Miss A Mcconville was £Nil.