Orchard Accounting Limited


Director	Lisa Haines


Registered Address	8 Pridhams Way
	Exminster
	Exeter
	EX6 8TA


Registered Number	13836751 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		19,621		29,431
			19,621		29,431
Current assets
Stocks		770		1,542
Debtors	5	2,652		1,976
Cash at bank and on hand		41,427		25,863
		44,849		29,381
Creditors amounts falling due within one year	6	(17,160)		(22,056)
Net current assets (liabilities)			27,689		7,325
Total assets less current liabilities			47,310		36,756
Net assets			47,310		36,756
Capital and reserves
Called up share capital			100		100
Profit and loss account			47,210		36,656
Shareholders' funds			47,310		36,756

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 11 August 2026, and are signed on its behalf by:

Lisa Haines
Director
Registered Company No. 13836751

Orchard Accounting Limited

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Intangible assets
	Intangible assets are initially measured at cost. after initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

	Stocks and work in progress
	Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell.

2.	Average number of employees
	The following average number of employees includes directors.


		2026		2025
	Average number of employees during the year	1		1

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 25	49,052
	At 31 March 26	49,052
	Amortisation and impairment
	At 01 April 25	19,621
	Charge for year	9,810
	At 31 March 26	29,431
	Net book value
	At 31 March 26	19,621
	At 31 March 25	29,431

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	699
	At 31 March 26	699
	Depreciation and impairment
	At 01 April 25	699
	At 31 March 26	699
	Net book value
	At 31 March 26	-
	At 31 March 25	-

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	1,365	730
Prepayments and accrued income	1,287	1,246
Total	2,652	1,976


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	-	33
Taxation and social security	14,681	12,436
Payments received on account	2,479	2,626
Other creditors	-	6,961
Total	17,160	22,056


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.