REGISTERED NUMBER: 06133201 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ORCHARD RECRUITMENT SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R Cade

SECRETARY:

Mrs C E Cade

REGISTERED OFFICE:

8-10 Providence Street

Wakefield

Yorkshire

WF1 3BG

REGISTERED NUMBER:

06133201 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Tangible assets

4

68,193

78,600

CURRENT ASSETS

Debtors

5

1,303,124

1,157,301

Investments

6

20,833

20,833

Cash at bank

163,836

165,532

1,487,793

1,343,666

CREDITORS

Amounts falling due within one year

7

1,046,223

753,609

NET CURRENT ASSETS

441,570

590,057

TOTAL ASSETS LESS CURRENT LIABILITIES

509,763

668,657

CREDITORS

Amounts falling due after more than one year

8

(36,482

)

(54,065

)

PROVISIONS FOR LIABILITIES

(16,427

)

(18,798

)

NET ASSETS

456,854

595,794

CAPITAL AND RESERVES

Called up share capital

10

106

106

Share premium

9,024

9,024

Retained earnings

447,724

586,664

SHAREHOLDERS' FUNDS

456,854

595,794

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 director acknowledges his 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 and authorised for issue by the director and authorised for issue on 15 July 2026 and were signed by:

Mr R Cade - Director

1.	STATUTORY INFORMATION

Orchard Recruitment Solutions 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.

The financial statements are presented in sterling which is the functional currency of the currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from recruitment services is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Leasehold improvements

- 20% on cost

Fixtures & fittings

- 25% reducing balance

Computer equipment

- 25% reducing balance

Motor Vehicles

- 25% reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Share-based payment transactions

The cost and corresponding increase in equity in respect of equity-settled share-based payment transactions with employees are measured by reference to the fair value of equity instruments issued at the date of grant. Amounts are expensed on a straight line basis over the vesting period based on the estimate of shares that will eventually vest and adjusted for the effect of non market-based vesting conditions.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

and

Motor

Computer

improvements

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

10,416

34,499

78,495

49,510

172,920

Additions

-

-

3,438

4,723

8,161

At 31 March 2026

10,416

34,499

81,933

54,233

181,081

DEPRECIATION

At 1 April 2025

10,416

9,713

34,957

39,234

94,320

Charge for year

-

6,197

9,662

2,709

18,568

At 31 March 2026

10,416

15,910

44,619

41,943

112,888

NET BOOK VALUE

At 31 March 2026

-

18,589

37,314

12,290

68,193

At 31 March 2025

-

24,786

43,538

10,276

78,600

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

1,226,760

1,100,835

Other debtors

26,989

26,989

Directors' current accounts

18,833

-

Prepayments

30,542

29,477

1,303,124

1,157,301

6.	CURRENT ASSET INVESTMENTS

31.3.26

31.3.25

£

£

Other investments

20,833

20,833

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

13,889

55,556

Other loans

726

488

Hire purchase contracts (see note 9)

2,968

8,904

Trade creditors

59,640

54,501

Corporation tax

33,112

79,337

Social security and other taxes

35,236

23,830

VAT

89,959

76,603

Other creditors

704,228

327,095

Directors' current accounts

-

885

Accruals and deferred income

106,465

126,410

1,046,223

753,609

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 1-2 years

-

13,889

Other loans - 1-2 years

2,168

1,691

Other loans - 2-5 years

454

1,657

Hire purchase contracts (see note 9)

33,860

36,828

36,482

54,065

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.3.26

31.3.25

£

£

Net obligations repayable:

Within one year

2,968

8,904

Between one and five years

33,860

36,828

36,828

45,732

Non-cancellable

operating leases

31.3.26

31.3.25

£

£

Within one year

30,000

30,000

Between one and five years

-

30,000

30,000

60,000

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

5,972

A Ordinary

1p

60

60

3,500

B Ordinary

1p

35

35

264

C Ordinary

1p

3

3

528

D Ordinary

1p

5

5

264

E Ordinary

1p

3

3

106

106

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Mr R Cade

Balance outstanding at start of year

-

-

Amounts advanced

18,833

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

18,833

-