REGISTERED NUMBER: 14351515 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Orchan Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms L Rogers

S R Rogers

SECRETARY:

REGISTERED OFFICE:

16 Fern Valley Chase

Todmorden

Lancashire

OL14 7HB

REGISTERED NUMBER:

14351515 (England and Wales)

ACCOUNTANTS:

Calderbrook House Ltd

Trent Industrial Estate

Shaw

Oldham

Greater Manchester

OL2 7UT

FIXED ASSETS

Tangible assets

4

94,117

35,936

CURRENT ASSETS

Debtors

5

31,708

43,536

Cash at bank

20,292

40,122

52,000

83,658

CREDITORS

Amounts falling due within one year

6

45,266

63,898

NET CURRENT ASSETS

6,734

19,760

TOTAL ASSETS LESS CURRENT LIABILITIES

100,851

55,696

CREDITORS

Amounts falling due after more than one year

7

57,208

-

NET ASSETS

43,643

55,696

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

43,641

55,694

43,643

55,696

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 29 December 2025 and were signed on its behalf by:

Ms L Rogers - Director

S R Rogers - Director

1.	STATUTORY INFORMATION

Orchan Associates 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

49,013

Additions

74,094

At 30 September 2025

123,107

DEPRECIATION

At 1 October 2024

13,077

Charge for year

15,913

At 30 September 2025

28,990

NET BOOK VALUE

At 30 September 2025

94,117

At 30 September 2024

35,936

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

31,708

37,736

Other debtors

-

5,800

31,708

43,536

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

750

-

Hire purchase contracts

10,434

-

Taxation and social security

19,674

7,952

Other creditors

14,408

55,946

45,266

63,898

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

57,208

-