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COMPANY REGISTRATION NUMBER: 04224526

ORCHARDVIEW ENTERPRISES LIMITED

Filleted Unaudited Financial Statements

1 October 2025

ORCHARDVIEW ENTERPRISES LIMITED

Statement of Income and Retained Earnings

Year ended 1 October 2025

| 2025 | 2024
Note | £ | £
Retained earnings at the start of the year | 255,770 | 256,757
| --------- | ---------
Retained earnings at the end of the year | 254,835 | 255,770
| --------- | ---------

ORCHARDVIEW ENTERPRISES LIMITED

Statement of Financial Position

1 October 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 11,250 | 11,250
Tangible assets | 6 |  | 859 | 859
Investments | 7 |  | 333 | 333
|  | -------- | --------
|  | 12,442 | 12,442

Current assets

Stocks | – |  | 625
Debtors | 8 | 230,751 |  | 231,661
Cash at bank and in hand | 7,491 |  | 7,491
| --------- |  | ---------
| 238,242 |  | 239,777

Creditors: amounts falling due within one year | 9 | 20,560 |  | 21,160
| --------- |  | ---------
Net current assets |  | 217,682 | 218,617
|  | --------- | ---------
Total assets less current liabilities |  | 230,124 | 231,059

Creditors: amounts falling due after more than one year | 10 |  | ( 24,811) | ( 24,811)
|  | --------- | ---------
Net assets |  | 254,935 | 255,870
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 254,835 | 255,770
|  | --------- | ---------
Shareholders funds |  | 254,935 | 255,870
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 1 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

ORCHARDVIEW ENTERPRISES LIMITED

Statement of Financial Position (continued)

1 October 2025
These financial statements were approved by the board of directors and authorised for issue on 30 June 2026 , and are signed on behalf of the board by:

Mr O B Tamary |
Director |

Company registration number: 04224526

ORCHARDVIEW ENTERPRISES LIMITED

Notes to the Financial Statements

Year ended 1 October 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 219 Old Brompton Road, London, SW5 0EA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Turnoverv repersents 25% share of Turnover from Joint Venture in Piccolo Bar Marylebone. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
Staff Wages Costs relates to 25% share of Joint Venture in Piccolo Bar Marylebone.
5. Intangible assets

| Goodwill
| £
Cost |
At 2 October 2024 and 1 October 2025 | 50,000
| --------
Amortisation |
At 2 October 2024 and 1 October 2025 | 38,750
| --------
Carrying amount |
At 1 October 2025 | 11,250
| --------
At 1 October 2024 | 11,250
| --------

6. Tangible assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Total
| £ | £ | £ | £
Cost |  |  |  |
At 2 October 2024 and 1 October 2025 | 1,030 | 4,196 | 15,375 | 20,601
| ------- | ------- | -------- | --------
Depreciation |  |  |  |
At 2 October 2024 and 1 October 2025 | 1,056 | 3,773 | 14,913 | 19,742
| ------- | ------- | -------- | --------
Carrying amount |  |  |  |
At 1 October 2025 | ( 26) | 423 | 462 | 859
| ------- | ------- | -------- | --------
At 1 October 2024 | ( 26) | 423 | 462 | 859
| ------- | ------- | -------- | --------

7. Investments

| Other investments other than loans
| £
Cost |
At 2 October 2024 and 1 October 2025 | 333
| ----
Impairment |
At 2 October 2024 and 1 October 2025 | –
| ----

Carrying amount |
At 1 October 2025 | 333
| ----
At 1 October 2024 | 333
| ----

8. Debtors

| 2025 | 2024
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 186,008 | 187,543
Other debtors | 44,743 | 44,118
| --------- | ---------
| 230,751 | 231,661
| --------- | ---------

9. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 397 | 397
Social security and other taxes | 3,142 | 3,142
Other creditors | 17,021 | 17,621
| -------- | --------
| 20,560 | 21,160
| -------- | --------

10. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Corporation tax | 2,702 | 2,702
Other creditors | ( 27,513) | ( 27,513)
| -------- | --------
| ( 24,811) | ( 24,811)
| -------- | --------

11. Related party transactions
Ultimate Parent Company Palm Tree Properties Limited.