REGISTERED NUMBER: 16038451 (England and Wales)

Unaudited Financial Statements

for the Period 24 October 2024 to 31 March 2026

for

JA Orchard Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Investment property

4

2,456,660

Current assets

Debtors

5

34,236

Cash at bank

65,393

99,629

Creditors: amounts falling due within one year

6

541,239

Net current liabilities

(441,610

)

Total assets less current liabilities

2,015,050

Creditors: amounts falling due after more than one year

7

2,000,000

Net assets

15,050

Capital and reserves

Called up share capital

100

Retained earnings

14,950

Shareholders' funds

15,050

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

The members have not required the company to obtain an audit of its financial statements for the period 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by:

J R Hiley-Jones - Director

A C Tidy - Director

1.	Statutory information

JA Orchard Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

16038451

Registered office:

85 Church Road

Hove

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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

Rents received are shown gross of commissions and fees.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the profit and loss, 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 theperiod 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 period was NIL.

4.	Investment property

Total

£

Fair value

At 24 October 2024

and 31 March 2026

2,456,660

Net book value

At 31 March 2026

2,456,660

At 23 October 2024

2,456,660

5.

Debtors: amounts falling due within one year

£

Trade debtors

16,167

Other debtors

18,069

34,236

6.

Creditors: amounts falling due within one year

£

Amounts owed to group undertakings

47,957

Amounts owed to associates

6,249

Taxation and social security

28,549

Other creditors

458,484

541,239

7.

Creditors: amounts falling due after more than one year

£

Other creditors

2,000,000

8.	Related party disclosures

At the year end, the company owed the directors £2,402,846.