Company Registration No. 14439401 (England and Wales)
Orchard Learning Ltd
Unaudited accounts
for the year ended 31 March 2026
Orchard Learning Ltd
Unaudited accounts
Contents
Orchard Learning Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
26,244
19,381
Cash at bank and in hand
52,740
49,858
Creditors: amounts falling due within one year
(56,156)
(38,011)
Net current assets
12,343
33,002
Total assets less current liabilities
38,806
52,821
Creditors: amounts falling due after more than one year
(6,888)
(15,410)
Provisions for liabilities
Deferred tax
(3,491)
(3,766)
Called up share capital
2
2
Profit and loss account
28,425
33,643
Shareholders' funds
28,427
33,645
For the year ending 31 March 2026 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2026 and were signed on its behalf by
Nicola Anne Cowan
Director
Company Registration No. 14439401
Orchard Learning Ltd
Notes to the Accounts
for the year ended 31 March 2026
Orchard Learning Ltd is a private company, limited by shares, registered in England and Wales, registration number 14439401. The registered office is 60 Manor Road, Bexhill-on-Sea, East Sussex, TN40 1SN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Computer equipment
25% on cost
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Website is being amortised evenly over its estimated useful life of four years.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The turnover shown in the profit and loss account represents amounts receivable for services provided during the year.
Orchard Learning Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Intangible fixed assets
Other
5
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
-
19,900
684
2,323
22,907
Additions
11,602
-
441
707
12,750
At 31 March 2026
11,602
19,900
1,125
3,030
35,657
At 1 April 2025
-
2,488
245
793
3,526
Charge for the year
580
4,353
220
734
5,887
At 31 March 2026
580
6,841
465
1,527
9,413
At 31 March 2026
11,022
13,059
660
1,503
26,244
At 31 March 2025
-
17,412
439
1,530
19,381
Amounts falling due within one year
Trade debtors
12,453
14,182
Accrued income and prepayments
3,216
6,973
Orchard Learning Ltd
Notes to the Accounts
for the year ended 31 March 2026
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
5,828
5,828
Obligations under finance leases and hire purchase contracts
4,350
4,350
Taxes and social security
21,781
11,635
Loans from directors
2,398
444
Deferred income
10,443
7,313
8
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
6,888
11,238
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).