REGISTERED NUMBER: 13666060 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st August 2025

for

ORCHARD THERAPEUTIC FARM LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

T J Hitchcox

Miss L M J Parmentier

Registered office:

1A Kille House

Chinnor Road

Thame

Oxfordshire

OX9 3NU

Registered number:

13666060 (England and Wales)

Accountants:

S G Beale and Co

Chartered Accountants

1 Kille House

Chinnor Road

Thame

Oxfordshire

OX9 3NU

FIXED ASSETS

124,389

Tangible assets

4

111,593

CURRENT ASSETS

4,800

Stocks

3,600

333,227

Debtors

5

1,186,570

52,262

Prepayments and accrued income

52,262

58,116

Cash at bank

4,641

448,405

1,247,073

CREDITORS

220,292

Amounts falling due within one year

6

504,388

228,113

NET CURRENT ASSETS

742,685

352,502

TOTAL ASSETS LESS CURRENT LIABILITIES

854,278

CREDITORS

(171,323

)

Amounts falling due after more than one year

7

(145,942

)

-

PROVISIONS FOR LIABILITIES

9

(9,495

)

181,179

NET ASSETS

698,841

CAPITAL AND RESERVES

100

Called up share capital

10

100

181,079

Retained earnings

11

698,741

181,179

SHAREHOLDERS' FUNDS

698,841

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 28th May 2026 and were signed on its behalf by:

Miss L M J Parmentier - Director

1.	STATUTORY INFORMATION

Orchard Therapeutic Farm Ltd 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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

Totals

property

machinery

vehicles

equipment

£

£

£

£

£

Cost

At 1st September 2024

144,078

6,779

30,359

76,448

30,492

Additions

22,132

-

-

1,503

20,629

At 31st August 2025

166,210

6,779

30,359

77,951

51,121

Depreciation

At 1st September 2024

19,689

42

8,382

1,487

9,778

Charge for year

34,928

586

8,595

15,489

10,258

At 31st August 2025

54,617

628

16,977

16,976

20,036

Net book value

At 31st August 2025

111,593

6,151

13,382

60,975

31,085

At 31st August 2024

124,389

6,737

21,977

74,961

20,714

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

11,840

26,760

Amounts owed by associates

1,174,704

303,833

Other debtors

26

2,634

1,186,570

333,227

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

26,040

26,040

Other loans (see note 8)

88,333

-

Hire purchase contracts

1,575

-

Trade creditors

11,092

901

Amounts owed to associates

25,000

-

Corporation tax

219,281

56,529

Social security and other taxes

8,454

5,828

Deferred income

4,800

-

Directors' current accounts

20,518

58,994

Accruals and deferred income

99,295

72,000

504,388

220,292

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

45,286

71,323

Hire purchase contracts

656

-

Unsecured loan

100,000

100,000

145,942

171,323

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

26,040

26,040

Other loans

88,333

-

114,373

26,040

Amounts falling due between two and five years:

Bank loans - 2-5 years

45,286

71,323

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

9,495

-

Deferred

tax

£

Provided during year

9,495

Balance at 31st August 2025

9,495

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1st September 2024

181,079

Profit for the year

517,662

At 31st August 2025

698,741