The Orchard Holiday Park Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04558666 (England and Wales)

THE ORCHARD HOLIDAY PARK LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M K Jordan

REGISTERED OFFICE:

Brabant

East Lane

Everton

Lymington

Hampshire

SO41 0JL

REGISTERED NUMBER:

04558666 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,738,547

1,823,357

CURRENT ASSETS

Stocks

199,660

231,116

Debtors

5

16,793

462

Cash at bank and in hand

74,079

103,963

290,532

335,541

CREDITORS

Amounts falling due within one year

6

(576,414

)

(494,371

)

NET CURRENT LIABILITIES

(285,882

)

(158,830

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,452,665

1,664,527

CREDITORS

Amounts falling due after more than one year

7

-

(250,000

)

PROVISIONS FOR LIABILITIES

(201,941

)

(215,979

)

NET ASSETS

1,250,724

1,198,548

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

1,249,724

1,197,548

1,250,724

1,198,548

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 May 2026 and were signed by:

M K Jordan - Director

1.	STATUTORY INFORMATION

The Orchard Holiday Park 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 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover

Turnover represents amounts receivable for goods and services and is recognised net of applicable discounts and taxes.

Revenue from holiday rentals is recognised when the service has been delivered. Deposits on holiday rentals and those which are paid in advance are deferred.

Revenue from the sale of lodges is recognised on delivery or collection, which is when the ownership of the goods is transferred.

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.

Freehold Property

Fifty years straight line

Caravans

Twenty years straight line

Plant & machinery

15% on reducing balance

Fixtures and fittings

15% on reducing balance

Computer equipment

Three and five years straight line

Improvements to property are held at historical cost, as in the opinion of the director, any depreciation applied to these costs would result in the accounts not presenting a true and fair view of the value of assets at the reporting date.

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial assets

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividend's payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Property

property

Caravans

improvements

£

COST

At 1 January 2025

955,300

1,301,681

116,754

Additions

-

At 31 December 2025

955,300

1,301,681

116,754

DEPRECIATION

At 1 January 2025

68,231

539,023

-

Charge for year

19,110

61,356

-

At 31 December 2025

87,341

600,379

-

NET BOOK VALUE

At 31 December 2025

867,959

701,302

116,754

At 31 December 2024

887,069

762,658

116,754

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 January 2025

102,271

100,130

17,660

2,593,796

Additions

15,216

620

500

16,336

At 31 December 2025

117,487

100,750

18,160

2,610,132

DEPRECIATION

At 1 January 2025

79,297

70,532

13,356

770,439

Charge for year

6,095

10,624

3,961

101,146

At 31 December 2025

85,392

81,156

17,317

871,585

NET BOOK VALUE

At 31 December 2025

32,095

19,594

843

1,738,547

At 31 December 2024

22,974

29,598

4,304

1,823,357

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

Amounts owed by group undertakings

8,242

-

Other debtors

8,551

462

16,793

462

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

Trade creditors

81,839

3,891

Taxation and social security

84,699

79,200

Other creditors

409,876

411,280

576,414

494,371

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

as restated

£

Other creditors

-

250,000

The above balance related to an interest-free loan from the company director.

8.	CONTROLLING PARTY

The company is under the control of Michael Jordan Estates Limited which owns 100% of the voting rights. Copies of the company financial statements for Michael Jordan Estates Limited can be obtained from the registered office: Brabant, East Lane, Everton, Lymington, Hampshire, SO41 0JL.

Ultimate Controlling Party

Mr M K Jordan, a director, is the ultimate controlling party as the sole shareholder of Michael Jordan Estates Limited.

9.	PRIOR YEAR ADJUSTMENTS

During the year, it was identified that balances previously presented as amounts due to a group undertaking arose due to a historic misclassification when the group structure was established. No intercompany loan was ever advanced and the balances should have been recorded as amounts due to the director.

This matter relates to periods prior to 1 January 2024 and has been treated as a prior period error in accordance with FRS 102 Section 10. Comparative figures have been restated and opening retained earnings at 1 January 2024 have been adjusted accordingly.

The correction resulted in the removal of intercompany balances of £404,780 from creditors and the recognition of a director's loan balance. There is no impact on profit, taxation or cash flows.