Acorah Software Products - Accounts Production 19.2.350 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 14089255 Mrs P J Evans Mr R J Evans Mr D E Findon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14089255 2024-05-31 14089255 2025-05-31 14089255 2024-06-01 2025-05-31 14089255 frs-core:CurrentFinancialInstruments 2025-05-31 14089255 frs-core:ComputerEquipment 2025-05-31 14089255 frs-core:ComputerEquipment 2024-06-01 2025-05-31 14089255 frs-core:ComputerEquipment 2024-05-31 14089255 frs-core:MotorVehicles 2024-06-01 2025-05-31 14089255 frs-core:PlantMachinery 2025-05-31 14089255 frs-core:PlantMachinery 2024-06-01 2025-05-31 14089255 frs-core:PlantMachinery 2024-05-31 14089255 frs-core:ShareCapital 2025-05-31 14089255 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 14089255 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14089255 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 14089255 frs-bus:SmallEntities 2024-06-01 2025-05-31 14089255 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 14089255 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14089255 frs-bus:Director1 2024-06-01 2025-05-31 14089255 frs-bus:Director2 2024-06-01 2025-05-31 14089255 frs-bus:Director3 2024-06-01 2025-05-31 14089255 frs-countries:EnglandWales 2024-06-01 2025-05-31 14089255 2023-05-31 14089255 2024-05-31 14089255 2023-06-01 2024-05-31 14089255 frs-core:CurrentFinancialInstruments 2024-05-31 14089255 frs-core:ShareCapital 2024-05-31 14089255 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 14089255
Orchard Meadow Developments Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Grenfell James Associates Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14089255
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,843 583
10,843 583
CURRENT ASSETS
Stocks 5 4,856,246 5,118,755
Debtors 6 4,311 928
Cash at bank and in hand 190,397 15,740
5,050,954 5,135,423
Creditors: Amounts Falling Due Within One Year 7 (4,912,138 ) (5,193,944 )
NET CURRENT ASSETS (LIABILITIES) 138,816 (58,521 )
TOTAL ASSETS LESS CURRENT LIABILITIES 149,659 (57,938 )
NET ASSETS/(LIABILITIES) 149,659 (57,938 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 149,559 (58,038 )
SHAREHOLDERS' FUNDS 149,659 (57,938)
Page 1
Page 2
For the year ending 31 May 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr R J Evans
Director
20/02/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Orchard Meadow Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14089255 . The registered office is 13 The Courtyard Timothy's Bridge Road, Stratford-Upon-Avon, Warwickshire, CV37 9NP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the fair value of consideration receivable from the sale of developed properties during the year, stated net of value added tax and trade discounts.
Revenue from the sale of properties is recognised when control of the property has transferred to the purchaser, which is typically on legal completion of the sale.
Properties held for development and resale are included within stocks at the lower of cost and net realisable value. Cost includes the purchase price of land and buildings, development costs, professional fees, finance costs capitalised in accordance with applicable accounting standards, and other directly attributable expenditure.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Computer Equipment 20% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
The average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 June 2024 - 700 700
Additions 13,000 - 13,000
As at 31 May 2025 13,000 700 13,700
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 June 2024 - 117 117
Provided during the period 2,600 140 2,740
As at 31 May 2025 2,600 257 2,857
Net Book Value
As at 31 May 2025 10,400 443 10,843
As at 1 June 2024 - 583 583
5. Stocks
2025 2024
£ £
Work in progress 4,856,246 5,118,755
6. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 414 -
Other debtors 3,897 928
4,311 928
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 19,262 14,059
Other creditors 4,846,637 5,179,885
Taxation and social security 46,239 -
4,912,138 5,193,944
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5