REGISTERED NUMBER: 13671195 (England and Wales)

Financial Statements

for the Year Ended 31st October 2025

for

ORCHARD U.K. LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Cannatella

A K Cannatella

REGISTERED OFFICE:

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

REGISTERED NUMBER:

13671195 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

FIXED ASSETS

Tangible assets

4

206

274

Investment property

5

1,257,584

1,257,584

1,257,790

1,257,858

CURRENT ASSETS

Cash at bank

10,086

39,569

CREDITORS

Amounts falling due within one year

6

439,703

403,024

NET CURRENT LIABILITIES

(429,617

)

(363,455

)

TOTAL ASSETS LESS CURRENT LIABILITIES

828,173

894,403

CREDITORS

Amounts falling due after more than one year

7

(788,506

)

(866,231

)

PROVISIONS FOR LIABILITIES

(39

)

(52

)

NET ASSETS

39,628

28,120

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

39,528

28,020

SHAREHOLDERS' FUNDS

39,628

28,120

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 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 8th May 2026 and were signed on its behalf by:

M Cannatella - Director

A K Cannatella - Director

1.	STATUTORY INFORMATION

ORCHARD U.K. 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.

Turnover

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

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 machinery

-

25% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st November 2024

and 31st October 2025

650

DEPRECIATION

At 1st November 2024

376

Charge for year

68

At 31st October 2025

444

NET BOOK VALUE

At 31st October 2025

206

At 31st October 2024

274

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st November 2024

and 31st October 2025

1,257,584

NET BOOK VALUE

At 31st October 2025

1,257,584

At 31st October 2024

1,257,584

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Tax

2,713

5,516

Directors' current accounts

435,214

395,214

Accrued expenses

1,776

2,294

439,703

403,024

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/10/25

31/10/24

£

£

Bank loans more 5 yrs non-inst

788,506

866,231

31/10/25

31/10/24

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

788,506

866,231

8.	SECURED DEBTS

The following secured debts are included within creditors:

31/10/25

31/10/24

£

£

Bank loans

788,506

866,231

The above loans are secured on the company' investment properties.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/10/25

31/10/24

value:

£

£

100

Ordinary

£1.00

100

100