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Orchard Construction Yorkshire Limited

Registered Number
10168446
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

Orchard Construction Yorkshire Limited
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | J. Hurrell
| M.M. Hurrell

Registered Address | 20 Kirkgate
| Sherburn In Elmet
| Leeds
| LS25 6BL

Registered Number | 10168446 (England and Wales)

Orchard Construction Yorkshire Limited
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 216,865 |  |  |  | 184,657
|  |  |  | 216,865 |  |  |  | 184,657
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 2,964,385 |  |  |  | 639,856 |  |
Debtors | 5 | 74,104 |  |  |  | - |  |
Cash at bank and on hand |  | 10,474 |  |  |  | 1,200,270 |  |
|  | 3,048,963 |  |  |  | 1,840,126 |  |
Creditors amounts falling due within one year | 6 | (2,186,170) |  |  |  | (892,842) |  |
Net current assets (liabilities) |  |  |  | 862,793 |  |  |  | 947,284
Total assets less current liabilities |  |  |  | 1,079,658 |  |  |  | 1,131,941
Creditors amounts falling due after one year | 7 |  |  | (66,178) |  |  |  | (42,853)
Provisions for liabilities | 9 |  |  | (50,500) |  |  |  | (46,200)
Net assets |  |  |  | 962,980 |  |  |  | 1,042,888
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 962,880 |  |  |  | 1,042,788
Shareholders' funds |  |  |  | 962,980 |  |  |  | 1,042,888

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 31 March 2026, and are signed on its behalf by:
M.M. Hurrell Director Registered Company No. 10168446

Orchard Construction Yorkshire Limited
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention.

| Going concern
--- | ---
| The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Borrowing costs
--- | ---
| Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss. It represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 10
| Vehicles | 4

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

| Share capital
--- | ---
| Ordinary shares are classified as equity.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 4

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 24 | 264,991 |  | 21,795 |  | 286,786
| Additions | 30,800 |  | 41,491 |  | 72,291
| Disposals | (30,000) |  | - |  | (30,000)
| At 31 August 25 | 265,791 |  | 63,286 |  | 329,077
| Depreciation and impairment
| At 01 September 24 | 80,334 |  | 21,795 |  | 102,129
| Charge for year | 24,854 |  | 1,729 |  | 26,583
| On disposals | (16,500) |  | - |  | (16,500)
| At 31 August 25 | 88,688 |  | 23,524 |  | 112,212
| Net book value
| At 31 August 25 | 177,103 |  | 39,762 |  | 216,865
| At 31 August 24 | 184,657 |  | - |  | 184,657

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 2,964,385 |  | 639,856
| Total | 2,964,385 |  | 639,856

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 5,700 |  | -
| Other debtors | 68,404 |  | -
| Total | 74,104 |  | -

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 44,911 |  | 8,634
| Amounts owed to related parties | 2,106,395 |  | 825,780
| Taxation and social security | 3,578 |  | 37,447
| Finance lease and HP contracts | 27,883 |  | 16,189
| Accrued liabilities and deferred income | 3,403 |  | 4,792
| Total | 2,186,170 |  | 892,842

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 66,178 |  | 42,853
| Total | 66,178 |  | 42,853

8. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 94,061 |  | 59,043

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 50,500 |  | 46,200
| Total | 50,500 |  | 46,200

10. | Share capital
--- | ---
| 100 Ordinary shares of £1 each allotted, called up and fully paid.

11. | Related party transactions
--- | ---
| During the year ended 31 August 2025, the Company received loans from ACJ Developments Ltd totalling £599,477 (2024 - (£75,000)). As at 31 August 2025, a balance of £734,284 was owed to ACJ Developments Ltd (2024 - £134,837). ACJ Developments Ltd is wholly owned by M.M. Hurrell. During the year ended 31 August 2025, the Company received loans from the Directors totalling £681,168 (2024 - (£181,124)). As at 31 August 2025, a balance of £1,372,111 was owed to the Directors (2024 - £690,943).

12. | Controlling party
--- | ---
| The company is under the control of the directors and there is no ultimate controlling party.