REGISTERED NUMBER: 03045841 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Orchard Caravans (Norfolk) Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

5

409,341

454,477

Investments

6

-

130,000

409,341

584,477

Current assets

Stocks

412,536

174,675

Debtors

7

945,236

310,729

Cash at bank and in hand

116,781

460

1,474,553

485,864

Creditors

Amounts falling due within one year

8

(595,368

)

(448,759

)

Net current assets

879,185

37,105

Total assets less current liabilities

1,288,526

621,582

Creditors

Amounts falling due after more than one year

9

(89,028

)

(128,191

)

Provisions for liabilities

(31,096

)

(32,218

)

Net assets

1,168,402

461,173

Capital and reserves

Called up share capital

51,000

51,000

Capital redemption reserve

25,500

25,500

Retained earnings

1,091,902

384,673

1,168,402

461,173

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

Mr H E Collins - Director

1.	Statutory information

Orchard Caravans (Norfolk) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03045841

Registered office:

Great Eastern Way

Wells-Next-the-Sea

Norfolk

NR23 1LY

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Orchard Caravans (Norfolk) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements in conformity with IFRS 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.

Given the straightforward operations and financial position of the company, there are not considered to be any key sources of judgement or estimation uncertainty within these financial statements.

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 the cost less estimated residual value of each asset over its estimated useful life.

Freehold property

- 2% straight line

Freehold property (SBA)

- 33.33 years straight line

Plant and machinery

- 20% -25% on reducing balance

Fixtures and fittings

- 20% p.a. reducing balance

Motor vehicles

- 25% p.a reducing balance

Computer equipment

- 33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

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

slow moving items. Net realisable value is calculated at the lower of cost or selling price less cost to complete.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

4.	Employees and directors

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

5.	Tangible fixed assets

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

Cost

At 1 January 2025

316,506

266,071

65,573

Additions

-

2,924

1,241

Disposals

-

(137,299

)

(34,434

)

At 31 December 2025

316,506

131,696

32,380

Depreciation

At 1 January 2025

71,889

191,229

53,190

Charge for year

5,619

14,539

2,433

Eliminated on disposal

-

(133,798

)

(33,182

)

At 31 December 2025

77,508

71,970

22,441

Net book value

At 31 December 2025

238,998

59,726

9,939

At 31 December 2024

244,617

74,842

12,383

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 January 2025

452,890

8,065

1,109,105

Additions

8,751

1,948

14,864

Disposals

(20,785

)

(6,219

)

(198,737

)

At 31 December 2025

440,856

3,794

925,232

Depreciation

At 1 January 2025

330,471

7,849

654,628

Charge for year

32,074

540

55,205

Eliminated on disposal

(20,743

)

(6,219

)

(193,942

)

At 31 December 2025

341,802

2,170

515,891

Net book value

At 31 December 2025

99,054

1,624

409,341

At 31 December 2024

122,419

216

454,477

6.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 January 2025

130,000

Impairments

(130,000

)

At 31 December 2025

-

Net book value

At 31 December 2025

-

At 31 December 2024

130,000

7.

Debtors: amounts falling due within one year

31.12.25

31.12.24

£

£

Trade debtors

153,562

138,265

Amounts owed by group undertakings

764,101

155,588

Other debtors

27,573

16,876

945,236

310,729

8.

Creditors: amounts falling due within one year

31.12.25

31.12.24

£

£

Bank loans and overdrafts

17,277

93,848

Hire purchase contracts (see note 10)

21,886

24,000

Trade creditors

179,436

19,701

Taxation and social security

136,878

66,502

Other creditors

239,891

244,708

595,368

448,759

The bank borrowings are secured by HSBC who hold a legal charge and a fixed and floating charge over all assets.

Finance lease and hire purchase creditors are secured on the assets concerned.

9.

Creditors: amounts falling due after more than one year

31.12.25

31.12.24

£

£

Bank loans

70,185

87,461

Hire purchase contracts (see note 10)

18,843

40,730

89,028

128,191

The bank borrowings are secured by HSBC who hold a legal charge and a fixed and floating charge over all assets.

Finance lease and hire purchase creditors are secured on the assets concerned.

10.	Leasing agreements

Minimum lease payments under hire purchase fall due as follows:

31.12.25

31.12.24

£

£

Net obligations repayable:

Within one year

21,886

24,000

Between one and five years

18,843

40,730

40,729

64,730

11.	Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Mr B Reynolds

Balance outstanding at start of year

-

-

Amounts advanced

5,308

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,308

-

At the 31st December 2025, £5,308.34 was owed to the company. This was repaid within 9 months of the company year end.

12.	Other financial commitments

At 31 December 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £443,631 (2024: £507,331).