GBR BRITISH ORCHARD CENTRE LIMITED

GBR BRITISH ORCHARD CENTRE LIMITED
Balance Sheet
As at 31 March 2026

	2026		2025
	£	£	£	£
Called up share capital not paid		100		100
Fixed assets		579		772
Current assets	77,471		77,786
Creditors: amount falling due within one year	(172,633)		(171,901)
Net current assets		(95,162)		(94,115)
Total assets less current liabilities		(94,483)		(93,243)
Net assets		(94,483)		(93,243)


Capital and reserves		(94,483)		(93,243)

NOTES TO THE ACCOUNTS

General Information

GBR BRITISH ORCHARD CENTRE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10693204, registration address BICESTER INNOVATION CENTRE, TELFORD ROAD BICESTER, Oxfordshire, OX26 4LD.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company will be well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery etc

25%

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2025	2,060	2,060
Additions	-	-
Disposals	-	-
At 31 March 2026	2,060	2,060
Depreciation
At 01 April 2025	1,288	1,288
Charge for year	193	193
On disposals	-	-
At 31 March 2026	1,481	1,481
Net book values
Closing balance as at 31 March 2026	579	579
Opening balance as at 01 April 2025	772	772

3.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the board of directors on 13 April 2026 and were signed on its behalf by:

--------------------------------
Vandana Gandhi
Director

Registered Number: 10693204
England and Wales
GBR BRITISH ORCHARD CENTRE LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026