Orchard Construction Yorkshire Limited


Directors	J. Hurrell
	M.M. Hurrell


Registered Address	20 Kirkgate
	Sherburn In Elmet
	Leeds
	LS25 6BL


Registered Number	10168446 (England and Wales)

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.

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.

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:

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).

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.