The Orchard Down Consultancy Limited 03797152 true 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is consultancy services Digita Accounts Production Advanced 6.30.9574.0 true 03797152 2025-01-01 2025-12-31 03797152 2025-12-31 03797152 bus:OrdinaryShareClass1 2025-12-31 03797152 core:CurrentFinancialInstruments 2025-12-31 03797152 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 03797152 core:FurnitureFittingsToolsEquipment 2025-12-31 03797152 bus:SmallEntities 2025-01-01 2025-12-31 03797152 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 03797152 bus:FilletedAccounts 2025-01-01 2025-12-31 03797152 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03797152 bus:RegisteredOffice 2025-01-01 2025-12-31 03797152 bus:Director5 2025-01-01 2025-12-31 03797152 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 03797152 bus:EntityNoLongerTradingButTradedInPast 2025-01-01 2025-12-31 03797152 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03797152 bus:Agent1 2025-01-01 2025-12-31 03797152 core:FurnitureFittings 2025-01-01 2025-12-31 03797152 countries:EnglandWales 2025-01-01 2025-12-31 03797152 2024-12-31 03797152 core:FurnitureFittingsToolsEquipment 2024-12-31 03797152 2024-01-01 2024-12-31 03797152 2024-12-31 03797152 bus:OrdinaryShareClass1 2024-12-31 03797152 core:CurrentFinancialInstruments 2024-12-31 03797152 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 03797152 core:FurnitureFittingsToolsEquipment 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 03797152

The Orchard Down Consultancy Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

The Orchard Down Consultancy Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

The Orchard Down Consultancy Limited

Company Information

Director | Mr R Down

Registered office | Wellesley House 204 London Road Waterlooville Hampshire England PO7 7AN

Accountants | MMO Limited Chartered AccountantsWellesley House 204 London Road Waterlooville Hampshire PO7 7AN

The Orchard Down Consultancy Limited

(Registration number: 03797152)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,032 | 1,032
Current assets |  |  |
Debtors |  | 967 | 967
Cash at bank and in hand |  | 165 | 165
|  | 1,132 | 1,132
Creditors: Amounts falling due within one year | 5 | (5,599) | (5,599)
Net current liabilities |  | (4,467) | (4,467)
Net liabilities |  | (3,435) | (3,435)
Capital and reserves |  |  |
Called up share capital | 6 | 1,000 | 1,000
Retained earnings |  | (4,435) | (4,435)
Shareholders' deficit |  | (3,435) | (3,435)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 August 2026

......................................... Mr R Down Director

The Orchard Down Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Wellesley House
204 London Road
Waterlooville
Hampshire
PO7 7AN
England

These financial statements were authorised for issue by the director on 5 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

The Orchard Down Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

The Orchard Down Consultancy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 January 2025 | 23,641 | 23,641
At 31 December 2025 | 23,641 | 23,641
Depreciation
At 1 January 2025 | 22,609 | 22,609
At 31 December 2025 | 22,609 | 22,609
Carrying amount
At 31 December 2025 | 1,032 | 1,032
At 31 December 2024 | 1,032 | 1,032

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 1,000 | 1,000
Other creditors | 4,599 | 4,599
| 5,599 | 5,599

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1,000 | 1,000 | 1,000 | 1,000