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REGISTERED NUMBER: 09320078 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Orchard Developments (AS) Limited

Orchard Developments (AS) Limited (Registered number: 09320078)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

Orchard Developments (AS) Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Mrs H Dhesi

| SECRETARY: | Mrs H Dhesi

| REGISTERED OFFICE: | The Orchard

| Far Common Road

| Mirfield

| WF14 0DQ

| REGISTERED NUMBER: | 09320078 (England and Wales)

| ACCOUNTANTS: | Malcolm Jones & Co LLP

| Accountants and Business Advisors

| West Hill House

| Allerton Hill

| Chapel Allerton

| Leeds

| LS7 3QB

Orchard Developments (AS) Limited (Registered number: 09320078)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 40,605 |  | 32,420 |  |

CURRENT ASSETS

Stocks | 500,994 |  | 493,265 |  |

Debtors | 5 | 34 |  | 34 |  |

Cash at bank | 3,496 |  | 3,647 |  |

504,524 |  | 496,946 |  |

CREDITORS

Amounts falling due within one year | 6 | 237,971 |  | 228,622 |  |

NET CURRENT ASSETS | 266,553 |  | 268,324 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 307,158 |  | 300,744 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 18,982 |  | 24,538 |  |

NET ASSETS | 288,176 |  | 276,206 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 288,076 |  | 276,106 |  |

SHAREHOLDERS' FUNDS | 288,176 |  | 276,206 |  |

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

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

The director acknowledges her 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.

Orchard Developments (AS) Limited (Registered number: 09320078)

Balance Sheet - continued

31 December 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 director and authorised for issue on 10 March 2026 and were signed by:

Mrs H Dhesi - Director

Orchard Developments (AS) Limited (Registered number: 09320078)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Orchard Developments (AS) Limited 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.

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.

| Judgements and key sources of estimation uncertainty

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Details of these judgements can be found in the accounting policies.

| Turnover

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

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially recorded at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Basic financial liabilities

| Basic financial liabilities, including creditors and bank loans, are initially recorded at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

Orchard Developments (AS) Limited (Registered number: 09320078)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 January 2025 | 32,420 |  |

| Additions | 37,149 |  |

| Disposals | (36,721 | ) |

| Share of profit/(loss) | 7,757 |  |

| At 31 December 2025 | 40,605 |  |

| NET BOOK VALUE

| At 31 December 2025 | 40,605 |  |

| At 31 December 2024 | 32,420 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Other debtors | 34 |  | 34 |  |

Orchard Developments (AS) Limited (Registered number: 09320078)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 5,556 |  | 5,556 |  |

| Tax | 725 |  | - |  |

| Other creditors | 106,080 |  | 96,080 |  |

| Directors' current accounts | 124,976 |  | 126,476 |  |

| Accrued expenses | 634 |  | 510 |  |

237,971 |  | 228,622 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans - 1-2 years | 16,667 |  | 5,556 |  |

| Bank loans - 2-5 years | 2,315 |  | 16,667 |  |

| Bank loans due over 5 years | - |  | 2,315 |  |

18,982 |  | 24,538 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans due over 5 years | - |  | 2,315 |  |