Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 25 October 2023 false 1 November 2024 31 October 2025 31 October 2025 15233673 B Townsend E Townsend iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15233673 2024-10-31 15233673 2025-10-31 15233673 2024-11-01 2025-10-31 15233673 frs-core:CurrentFinancialInstruments 2025-10-31 15233673 frs-core:Non-currentFinancialInstruments 2025-10-31 15233673 frs-core:FurnitureFittings 2025-10-31 15233673 frs-core:FurnitureFittings 2024-11-01 2025-10-31 15233673 frs-core:FurnitureFittings 2024-10-31 15233673 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 15233673 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 15233673 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 15233673 frs-core:RevaluationReserve 2024-11-01 2025-10-31 15233673 frs-core:RevaluationReserve 2024-10-31 15233673 frs-core:RevaluationReserve 2025-10-31 15233673 frs-core:ShareCapital 2025-10-31 15233673 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 15233673 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 15233673 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 15233673 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 15233673 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 15233673 frs-bus:SmallEntities 2024-11-01 2025-10-31 15233673 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 15233673 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 15233673 frs-bus:Director1 2024-11-01 2025-10-31 15233673 frs-bus:Director2 2024-11-01 2025-10-31 15233673 frs-countries:EnglandWales 2024-11-01 2025-10-31 15233673 2023-10-24 15233673 2024-10-31 15233673 2023-10-25 2024-10-31 15233673 frs-core:CurrentFinancialInstruments 2024-10-31 15233673 frs-core:Non-currentFinancialInstruments 2024-10-31 15233673 frs-core:RevaluationReserve 2024-10-31 15233673 frs-core:ShareCapital 2024-10-31 15233673 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 15233673
New Orchard Homes Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
New Orchard Homes Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
New Orchard Homes Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 15233673

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 506,308 |  | 495,365
|  |  | 506,308 |  | 495,365
CURRENT ASSETS
Debtors | 5 | 2 |  | 428 |
Investments | 6 | 388,799 |  | - |
Cash at bank and in hand |  | 25,157 |  | 28,199 |
|  | 413,958 |  | 28,627 |
Creditors: Amounts Falling Due Within One Year | 7 | (500,840 ) |  | (400,720 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (86,882 ) |  | (372,093 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 419,426 |  | 123,272
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (315,636 ) |  | (140,636 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (22,808 ) |  | -
NET ASSETS/(LIABILITIES) |  |  | 80,982 |  | (17,364 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Revaluation reserve | 10 |  | 120,041 |  | -
Profit and Loss Account |  |  | (39,061 ) |  | (17,366 )
SHAREHOLDERS' FUNDS |  |  | 80,982 |  | (17,364)

Page 1
Page 2
New Orchard Homes Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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

B Townsend Director
08/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
New Orchard Homes Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
New Orchard Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15233673 . The registered office is 32 Byron Hill Road, Harrow On The Hill, Middx, HA2 0HY.
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. 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:

Leasehold | no depreciation
Fixtures & Fittings | 20% reducing balance

2.3. 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
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Total
| £ | £ | £
Cost or Valuation
As at 1 November 2024 | 493,868 | 1,871 | 495,739
Revaluation | 11,242 | - | 11,242
As at 31 October 2025 | 505,110 | 1,871 | 506,981

...CONTINUED
Page 3
Page 4
New Orchard Homes Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024 | - | 374 | 374
Provided during the period | - | 299 | 299
As at 31 October 2025 | - | 673 | 673
Net Book Value
As at 31 October 2025 | 505,110 | 1,198 | 506,308
As at 1 November 2024 | 493,868 | 1,497 | 495,365

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2 |  | 428

6. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Unlisted investments | 388,799 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to participating interests | 500,000 |  | 400,000
Other creditors | 840 |  | 720
| 500,840 |  | 400,720

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 315,636 |  | 140,636

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4
Page 5
New Orchard Homes Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 November 2024 | - | (17,366 )
Profit for year | - | 98,346
Surplus on revaluation | 120,041 | -
Other comprehensive income for the year | 120,041 | -
Total comprehensive income for the year | 120,041 | 98,346
Transfer from revaluation reserve | - | (120,041)
As at 31 October 2025 | 120,041 | (39,061 )

Page 5