REGISTERED NUMBER: 13146770 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

LITTLE ORANGE HOMES LTD

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

G J L Orridge

J A Orridge

K J Orridge

T C Orridge

REGISTERED OFFICE:

Sannerville Chase

Exminster

Exeter

Devon

EX6 8AT

REGISTERED NUMBER:

13146770 (England and Wales)

ACCOUNTANTS:

Sheppard Rockey & Williams Ltd

Sannerville Chase

Exminster

Exeter

Devon

EX6 8AT

FIXED ASSETS

Tangible assets

4

59

70

Investment property

5

250,000

250,000

250,059

250,070

CURRENT ASSETS

Cash at bank

24,386

28,073

CREDITORS

Amounts falling due within one year

6

163,417

172,953

NET CURRENT LIABILITIES

(139,031

)

(144,880

)

TOTAL ASSETS LESS CURRENT LIABILITIES

111,028

105,190

PROVISIONS FOR LIABILITIES

18,765

18,765

NET ASSETS

92,263

86,425

CAPITAL AND RESERVES

Called up share capital

7

100

100

Non distributable reserves

8

79,946

79,946

Retained earnings

8

12,217

6,379

SHAREHOLDERS' FUNDS

92,263

86,425

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

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 11 May 2026 and were signed on its behalf by:

J A Orridge - Director

1.	STATUTORY INFORMATION

Little Orange Homes 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and equipment

-

15% on reducing balance

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.

Going concern

The financial statements have been prepared on the going concern basis. The directors have confirmed that adequate finance will be made available to enable the company to continue trading for at least 12 months from the date of the approval of the statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

equipment

£

COST

At 1 February 2025

and 31 January 2026

110

DEPRECIATION

At 1 February 2025

40

Charge for year

11

At 31 January 2026

51

NET BOOK VALUE

At 31 January 2026

59

At 31 January 2025

70

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

250,000

NET BOOK VALUE

At 31 January 2026

250,000

At 31 January 2025

250,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2022

48,698

Valuation in 2023

50,000

Cost

151,302

250,000

If the investment property had not been revalued it would have been included at the following historical cost:

31.1.26

31.1.25

£

£

Cost

151,302

151,302

Aggregate depreciation

(18,156

)

(15,130

)

The investment property was valued on an open market basis on 31 January 2026 by the directors .

Deferred tax relating to the investment property measured at fair value amounts to £18,752 (2025: £18,752)

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Taxation and social security

1,370

1,475

Other creditors

162,047

171,478

163,417

172,953

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

100

ordinary

1

100

100

8.

RESERVES

Non

Retained

distributable

earnings

reserves

Totals

£

£

£

At 1 February 2025

6,379

79,946

86,325

Profit for the year

5,838

5,838

At 31 January 2026

12,217

79,946

92,163

9.	RELATED PARTY DISCLOSURES

Included in other creditors are loans from the directors amounting to £161,255 (2025: £170,878). These loans are unsecured, interest free and repayable on demand.