Orcadia Residential Home Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05618091 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Orcadia Residential Home Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Mrs G W Macdonald

Miss L Macdonald

Registered office:

48 Union Street

Hyde

Cheshire

SK14 1ND

Registered number:

05618091 (England and Wales)

Accountants:

Allen Mills Howard & Co

Library Chambers

48 Union Street

Hyde

Cheshire

SK14 1ND

Fixed assets

Intangible assets

4

27,000

36,000

Tangible assets

5

9,651

12,599

36,651

48,599

Current assets

Debtors

6

100,221

86,844

Cash at bank

72,235

129,158

172,456

216,002

Creditors

Amounts falling due within one year

7

22,466

59,459

Net current assets

149,990

156,543

Total assets less current liabilities

186,641

205,142

Provisions for liabilities

2,143

3,150

Net assets

184,498

201,992

Capital and reserves

Called up share capital

8

4

Retained earnings

184,494

201,988

Shareholders' funds

184,498

201,992

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

Miss L Macdonald - Director

1.	Statutory information

Orcadia Residential Home Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 17 (2024 - 16 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 December 2024

and 30 November 2025

90,000

Amortisation

At 1 December 2024

54,000

Charge for year

9,000

At 30 November 2025

63,000

Net book value

At 30 November 2025

27,000

At 30 November 2024

36,000

5.	Tangible fixed assets

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

Cost

At 1 December 2024

and 30 November 2025

7,250

12,000

1,721

20,971

Depreciation

At 1 December 2024

3,837

3,000

1,535

8,372

Charge for year

512

2,250

186

2,948

At 30 November 2025

4,349

5,250

1,721

11,320

Net book value

At 30 November 2025

2,901

6,750

-

9,651

At 30 November 2024

3,413

9,000

186

12,599

6.

Debtors

2025

2024

£

Amounts falling due within one year:

Trade debtors

28,441

45,988

Other debtors

32,780

30,856

61,221

76,844

2025

2024

£

Amounts falling due after more than one year:

Other debtors

39,000

10,000

Aggregate amounts

100,221

86,844

7.

Creditors: amounts falling due within one year

2025

2024

£

Taxation and social security

19,640

55,275

Other creditors

2,826

4,184

22,466

59,459

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

2

Ordinary

£1

2

1

Ordinary A

£1

1

Ordinary B

£1

1

4

9.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

Mrs G W Macdonald

Balance outstanding at start of year

9,500

Amounts advanced

222

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

9,722

9,500

Miss L Macdonald

Balance outstanding at start of year

13,570

Amounts advanced

1,702

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

15,272

13,570