Orchard Farm Trading Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08630055

ORCHARD FARM TRADING LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 September 2025

ORCHARD FARM TRADING LIMITED

STATEMENT OF FINANCIAL POSITION

30 September 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	6		51,460		39,658

CURRENT ASSETS

Debtors	7	17,046	10,395
Cash at bank and in hand		20,811	15,668
		--------	--------
		37,857	26,063

CREDITORS: amounts falling due within one year	8	48,034		38,471
		--------		--------
NET CURRENT LIABILITIES			10,177		12,408
			--------		--------
TOTAL ASSETS LESS CURRENT LIABILITIES			41,283		27,250

CREDITORS: amounts falling due after more than one year	9		33,585		18,807

PROVISIONS	1,384	7,078
	--------	--------
NET ASSETS	6,314	1,365
	--------	--------

CAPITAL AND RESERVES

Called up share capital fully paid	100	100
Profit and loss account	6,214	1,265
	-------	-------
SHAREHOLDERS FUNDS	6,314	1,365
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

ORCHARD FARM TRADING LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 20 May 2026 , and are signed on behalf of the board by:

Mr J P Wise

Director

Company registration number: 08630055

ORCHARD FARM TRADING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Headlands House, 1 Kings Court, Kettering Parkway, Kettering, Northants, NN15 6WJ.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% / 25% reducing balance
Motor vehicles	-	25% reducing balance
Office equipment	-	25% reducing balance

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. INTANGIBLE ASSETS

	Goodwill
	£
Cost
At 1 October 2024 and 30 September 2025	11,000
	--------
Amortisation
At 1 October 2024 and 30 September 2025	11,000
	--------
Carrying amount
At 30 September 2025	–
	--------
At 30 September 2024	–
	--------

6. TANGIBLE ASSETS

	Plant and machinery	Motor vehicles	Office Equipment	Total
	£	£	£	£
Cost
At 1 October 2024	5,598	76,212	2,600	84,410
Additions	–	52,550	–	52,550
Disposals	–	( 76,212)	–	( 76,212)
	-------	--------	-------	--------
At 30 September 2025	5,598	52,550	2,600	60,748
	-------	--------	-------	--------
Depreciation
At 1 October 2024	3,187	39,773	1,792	44,752
Charge for the year	362	3,745	202	4,309
Disposals	–	( 39,773)	–	( 39,773)
	-------	--------	-------	--------
At 30 September 2025	3,549	3,745	1,994	9,288
	-------	--------	-------	--------
Carrying amount
At 30 September 2025	2,049	48,805	606	51,460
	-------	--------	-------	--------
At 30 September 2024	2,411	36,439	808	39,658
	-------	--------	-------	--------

7. DEBTORS

	2025	2024
	£	£
Trade debtors	16,550	9,894
Other debtors	496	501
	--------	--------
	17,046	10,395
	--------	--------

8. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,000	9,000
Corporation tax	22,870	8,867
Social security and other taxes	12,294	9,208
Other creditors	6,870	11,396
	--------	--------
	48,034	38,471
	--------	--------

9. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	6,000
Other creditors	33,585	12,807
	--------	--------
	33,585	18,807
	--------	--------

10. RELATED PARTY TRANSACTIONS

The directors have advanced monies to the company. At 30 September 2025 the amount owed by the company was £799 (2024 - £208).