Little Orchard Estates (Battle) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09709972 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Little Orchard Estates (Battle) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C J Barker

D J K Humphrys

Mrs M L Barker

Mrs V C Humphrys

REGISTERED OFFICE:

Burrow Hill House Playden

Iden Road

Rye

TN31 7PP

REGISTERED NUMBER:

09709972 (England and Wales)

ACCOUNTANTS:

Zenon Tax Limited

51 The Stream

Ditton

Aylesford

Kent

ME20 6AG

FIXED ASSETS

Investment property

4

498,693

CURRENT ASSETS

Debtors

5

2,860

11,728

Cash at bank

9,376

760

12,236

12,488

CREDITORS

Amounts falling due within one year

6

42,082

37,218

NET CURRENT LIABILITIES

(29,846

)

(24,730

)

TOTAL ASSETS LESS CURRENT LIABILITIES

468,847

473,963

CREDITORS

Amounts falling due after more than one year

7

426,300

454,410

NET ASSETS

42,547

19,553

CAPITAL AND RESERVES

Called up share capital

50

Capital redemption reserve

50

Retained earnings

42,447

19,453

42,547

19,553

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 9 June 2026 and were signed on its behalf by:

C J Barker - Director

D J K Humphrys - Director

1.	STATUTORY INFORMATION

Little Orchard Estates (Battle) Limited 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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	INVESTMENT PROPERTY

Total

£

COST

At 1 April 2025

and 31 March 2026

498,693

NET BOOK VALUE

At 31 March 2026

498,693

At 31 March 2025

498,693

The Directors consider that the purchase price of the investment properties is reflective of the market value at the balance sheet date.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

53

8,850

Other debtors

2,807

2,878

2,860

11,728

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

8,000

Trade creditors

3,265

2,815

Taxation and social security

7,091

3,000

Other creditors

23,726

23,403

42,082

37,218

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

Bank loans

160,290

188,400

Amounts owed to group undertakings

135,800

Other creditors

130,210

426,300

454,410

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

120,290

148,400

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

Bank loans

168,290

196,400

There is a mortgage in place with National Westminster Bank plc secured against the investment properties at 13-14 High Street, Battle, TN33 0AE.

9.	RELATED PARTY DISCLOSURES

As at 31 March 2026, the company owed to Little Orchard Estates Limited of £135,800 (31 March 2025: £135,800) which is a company under the control of C J Barker, Director. Included in Other Creditors is an amount of £130,210 owing to Mrs & Mrs Humphrys, both directors and shareholders. It is not anticipated that either of these related party balances will be repaid within the next five years.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C J Barker.