WE ARE ORCHARD LIMITED

Company Registration Number:
09169583 (England and Wales)

Unaudited abridged accounts for the year ended 30 September 2025

Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

WE ARE ORCHARD LIMITED

Contents of the Financial Statements

for the Period Ended 30 September 2025

Balance sheet
Notes

WE ARE ORCHARD LIMITED

Balance sheet

As at 30 September 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 4,110 12,692
Investments:   0 0
Total fixed assets: 4,110 12,692
Current assets
Stocks: 0 0
Debtors: 4 122,799 35,247
Cash at bank and in hand: 4,260 91,434
Investments:   0 0
Total current assets: 127,059 126,681
Creditors: amounts falling due within one year: 5 (506,658) (218,397)
Net current assets (liabilities): (379,599) (91,716)
Total assets less current liabilities: (375,489) (79,024)
Creditors: amounts falling due after more than one year: 6 (5,709) (15,574)
Provision for liabilities: 0 0
Total net assets (liabilities): (381,198) (94,598)
Capital and reserves
Called up share capital: 1,000 1,000
Profit and loss account: (382,198) (95,598)
Shareholders funds: (381,198) (94,598)

The notes form part of these financial statements

WE ARE ORCHARD LIMITED

Balance sheet statements

For the year ending 30 September 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 29 July 2026
and signed on behalf of the board by:

Name: MORTON, Charlotte Rebecca
Status: Director

The notes form part of these financial statements

WE ARE ORCHARD LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is recognised so as to write off the cost of assets less their estimated residual values over their useful economic lives on the following basis: Fixtures, fittings and equipment: 3 years straight line Computer equipment: 2 years straight line

Intangible fixed assets and amortisation policy

Not applicable. The Company did not hold any intangible fixed assets during the year.

Valuation and information policy

Tangible fixed assets are stated at historical cost less accumulated depreciation. Financial assets and liabilities are measured at amortised cost in accordance with FRS 102 Section 11 and Section 12.

Other accounting policies

These financial statements have been prepared in accordance with FRS 102 Section 1A and the Companies Act 2006 under the historical cost convention. Government grants are recognised under the accrual model over the periods in which the related costs are recognised. Cash and cash equivalents comprise cash in hand and balances held with banks. Financial instruments are measured at amortised cost. Payments to defined contribution pension schemes are recognised as an expense when due. Operating lease rentals are recognised on a straight-line basis over the lease term.

WE ARE ORCHARD LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

2. Employees

2025 2024
Average number of employees during the period 25 24

WE ARE ORCHARD LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

3. Tangible Assets

Total
Cost £
At 01 October 2024 53,628
Additions 3,050
Disposals 0
Revaluations 0
Transfers 0
At 30 September 2025 56,678
Depreciation
At 01 October 2024 40,936
Charge for year 11,632
On disposals 0
Other adjustments 0
At 30 September 2025 52,568
Net book value
At 30 September 2025 4,110
At 30 September 2024 12,692

WE ARE ORCHARD LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

WE ARE ORCHARD LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

5. Creditors: amounts falling due within one year note

Bounce Back loan£9,865 Trade creditors£44,604 Related party creditors£70,497 Corporation Tax£0 Other taxation and social security£366,771 Other creditors£14,921

WE ARE ORCHARD LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

6. Creditors: amounts falling due after more than one year note

Bounce Back loan£5709

WE ARE ORCHARD LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2025

7. Related party transactions

Name of the related party:
Relationship:
Common directors
Description of the Transaction: The Company provides management, administration, consultancy and business support services primarily to organisations under common control. During the year, the majority of the Company's turnover was generated from Service Level Agreements ("SLAs") with the Anaerobic Digestion and Bioresources Association ("ADBA") and the World Biogas Association ("WBA"), both of which have common directors with the Company. Revenue recognised during the year comprised £1,368,400 (2024: £1,275,067) from ADBA, £342,500 (2024: £158,333) from WBA, £7,300 (2024: £914) from Green Gas Trading Limited ("GGT"), £4,310 (2024: £nil) from V4F consultancy services and £204,642 (2024: £145,552) from MBH consultancy services, giving total turnover of £1,927,152 (2024: £1,579,866). Approximately 89% (2024: 91%) of the Company's turnover was generated from Service Level Agreements with ADBA and WBA. As at the balance sheet date, the Company was owed £1,000 (2024: £1,000) by C Morton, a director of the Company. During the year, the Company charged £1,368,400 (2024: £1,275,067) to ADBA under the Service Level Agreement for administration and management services. In addition, the Company recharged £217 (2024: £945) for shared operating costs. At 30 September 2025, amounts receivable from ADBA totalled £115,113 (2024: £122,597), while amounts payable to ADBA totalled £68,854 (2024: £27,541). During the year, the Company charged £342,500 (2024: £158,333) to WBA under the Service Level Agreement for administration and management services and recharged a further £3,258 (2024: £nil) for shared operating costs. During the previous financial year, the directors reviewed the SLA arrangements with WBA and concluded that £169,167 of SLA income recognised in the prior year should be reversed, as the additional charge was no longer considered recoverable under the final agreed service arrangements. The comparative figures for 2024 have therefore been restated, reducing turnover and the related party debtor by £169,167. At 30 September 2025, gross amounts receivable from WBA were £359,393 (2024: £59,473). Deferred income relating to WBA amounted to £376,662 (2024: £169,167), resulting in a net amount payable by the Company of £17,269 (2024: £109,693). In addition, the Company held £1,643 (2024: £3,971) on behalf of WBA in respect of Barclaycard receipts collected on its behalf. The Company also charged Green Gas Trading Limited, a company with a common director, £7,300 (2024: £914) for administration services during the year. No balance was outstanding at the balance sheet date (2024: £nil). In addition, the Company recharged Airponix Limited, a company with a common director, £202 (2024: £137) for meeting room and shared operating costs, with £202 remaining receivable at the year end (2024: £137). The directors consider that all related party transactions were undertaken in the ordinary course of business. Service Level Agreement charges are reviewed periodically to ensure that they appropriately reflect the level of services provided, the costs incurred, the commercial arrangements between the respective entities and the recoverability of outstanding balances.
£
Balance at 01 October 2024 13,194
Balance at 30 September 2025 98,047