Oranje Homes Ltd - Filleted accounts

Registered number

06725232

Oranje Homes Ltd

Filleted Accounts

31 October 2025

Oranje Homes Ltd
Registered number:		06725232
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		735,000			355,624

Current assets
Debtors	4	2,134			1,711
Cash at bank and in hand		366,285			345,993
		368,419			347,704

Creditors: amounts falling due within one year	5	(461,036)			(460,921)

Net current liabilities			(92,617)			(113,217)

Total assets less current liabilities			642,383			242,407


Provisions for liabilities			(68,530)			-


Net assets			573,853			242,407

Capital and reserves
Called up share capital			1			1
Profit and loss account			573,852			242,406

Shareholder's funds			573,853			242,407

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr James David Fisher
Director
Approved by the board on 5 May 2026

Oranje Homes Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	None
	Fixtures, fittings, tools and equipment	25% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 November 2024	355,623		37		355,660
	Surplus on revaluation	379,377		-		379,377
	At 31 October 2025	735,000		37		735,037

	Depreciation
	At 1 November 2024	-		36		36
	Charge for the year	-		1		1
	At 31 October 2025	-		37		37

	Net book value
	At 31 October 2025	735,000		-		735,000
	At 31 October 2024	355,623		1		355,624
	The three residential properties have been revalued in the period by the directors. The directors believe this now reflects the current market value of all three properties.


4	Debtors			2025		2024
£					£

	Other debtors			2,134		1,711


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			6,855		7,159
	Other creditors			454,181		453,762
				461,036		460,921


6	Related party transactions

	P A Smith Shareholder and ex-director (resigned 13th March 2026) The director has lent the company on an interest free basis £451,256 (YE 2024 £451,256)


7	Other information

	Oranje Homes Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	53 Coach Road
	Colchester
	Essex
	CO6 4AX