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Company No: 15256181 (England and Wales)

# ORCHARD MEDICAL & PSYCHIATRIC SERVICES LTD

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

ORCHARD MEDICAL & PSYCHIATRIC SERVICES LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

ORCHARD MEDICAL & PSYCHIATRIC SERVICES LTD

## STATEMENT OF FINANCIAL POSITION

As at 31 March 2026
ORCHARD MEDICAL & PSYCHIATRIC SERVICES LTD

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2026

| Note | 31.03.2026 |  | 31.03.2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 2,467 |  | 3,269
|  | 2,467 |  | 3,269
Current assets |  |  |  |
Debtors | 4 | 22,026 |  | 24,731
Investments | 5 | 0 |  | 254
Cash at bank and in hand |  | 96,161 |  | 74
|  | 118,187 |  | 25,059
Creditors: amounts falling due within one year | 6 | ( 40,471) |  | ( 20,718)
Net current assets |  | 77,716 |  | 4,341
Total assets less current liabilities |  | 80,183 |  | 7,610
Net assets |  | 80,183 |  | 7,610
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 80,083 |  | 7,510
Total shareholder's funds |  | 80,183 |  | 7,610

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Orchard Medical & Psychiatric Services Ltd (registered number: 15256181) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Dr C Masud Director |

02 June 2026

ORCHARD MEDICAL & PSYCHIATRIC SERVICES LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
ORCHARD MEDICAL & PSYCHIATRIC SERVICES LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

Orchard Medical & Psychiatric Services Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1 The Atrium Phoenix Square, Wyncolls Road, Colchester, CO4 9AS, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Income Statement in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is stated excluding VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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 Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| Year ended 31.03.2026 |  | Period from 02.11.2023 to 31.03.2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Computer equipment |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2025 | 4,008 |  | 4,008
At 31 March 2026 | 4,008 |  | 4,008
Accumulated depreciation |  |  |
At 01 April 2025 | 739 |  | 739
Charge for the financial year | 802 |  | 802
At 31 March 2026 | 1,541 |  | 1,541
Net book value |  |  |
At 31 March 2026 | 2,467 |  | 2,467
At 31 March 2025 | 3,269 |  | 3,269

#### 4. Debtors

| 31.03.2026 |  | 31.03.2025
| £ |  | £
Trade debtors | 14,105 |  | 19,450
Amounts owed by Parent undertakings | 3,450 |  | 950
Prepayments | 4,471 |  | 4,331
| 22,026 |  | 24,731

#### 5. Current asset investments

| 31.03.2026 |  | 31.03.2025
| £ |  | £
Listed investments – at fair value | 0 |  | 254

#### 6. Creditors: amounts falling due within one year

| 31.03.2026 |  | 31.03.2025
| £ |  | £
Trade creditors | 0 |  | 270
Amounts owed to directors | 109 |  | 1,101
Accruals | 2,268 |  | 2,160
Taxation and social security | 38,094 |  | 17,187
| 40,471 |  | 20,718

There are no amounts included above in respect of which any security has been given by the company.

#### 7. Related party transactions

Transactions with owners holding a participating interest in the entity

| 31.03.2026 |  | 31.03.2025
| £ |  | £
Amounts owed by parent company | 3,450 |  | 0

Transactions with the entity's directors

| 31.03.2026 |  | 31.03.2025
| £ |  | £
Amounts owed to directors | (109) |  | 0

#### 8. Ultimate controlling party

The ultimate parent company is Orchard Family Holdings Ltd, a company incorporated in England and Wales.