REGISTERED NUMBER: 14718447 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Orchard Hen Farm Eggs Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P S Hurst

Mrs K J Hurst

REGISTERED OFFICE:

Orchard Hen Farm

Ashwater

Beaworthy

Devon

EX21 5DJ

REGISTERED NUMBER:

14718447 (England and Wales)

ACCOUNTANTS:

Butler & Co Alresford Limited

Chartered Accountants

The Old Stables

Sutton Manor Farm

Bishops Sutton

Alresford

Hampshire

SO24 0AA

FIXED ASSETS

Tangible assets

4

170,974

70,315

CURRENT ASSETS

Stocks

5,119

5,388

Debtors

5

10,942

29,562

Cash at bank

208,578

29,480

224,639

64,430

CREDITORS

Amounts falling due within one year

6

230,475

108,122

NET CURRENT LIABILITIES

(5,836

)

(43,692

)

TOTAL ASSETS LESS CURRENT LIABILITIES

165,138

26,623

CREDITORS

Amounts falling due after more than one year

7

(148,235

)

(122,668

)

PROVISIONS FOR LIABILITIES

8

(16,797

)

-

NET ASSETS/(LIABILITIES)

106

(96,045

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6

(96,145

)

106

(96,045

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

Mrs K J Hurst - Director

1.	STATUTORY INFORMATION

Orchard Hen Farm Eggs 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.

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.

The financial statements have been prepared on a going concern basis. In making this assessment, all information about the foreseeable future including the continued support of the directors has been taken into consideration.

Turnover

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

Tangible fixed assets

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

Improvements to property

-

not depreciated

Plant and machinery

-

20% reducing balance basis

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 April 2025

23,998

64,992

1,083

90,073

Additions

-

136,355

1,171

137,526

At 31 March 2026

23,998

201,347

2,254

227,599

DEPRECIATION

At 1 April 2025

-

19,487

271

19,758

Charge for year

-

36,372

495

36,867

At 31 March 2026

-

55,859

766

56,625

NET BOOK VALUE

At 31 March 2026

23,998

145,488

1,488

170,974

At 31 March 2025

23,998

45,505

812

70,315

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Directors' current accounts

6,157

-

VAT

3,574

5,783

Deferred tax asset

-

22,482

Prepayments

1,211

1,297

10,942

29,562

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

10,800

23,000

Trade creditors

18,500

15,071

Other creditors

200,000

-

Directors' current accounts

-

68,876

Accrued expenses

1,175

1,175

230,475

108,122

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

148,235

122,668

8.	PROVISIONS FOR LIABILITIES

2026

£

Deferred tax

16,797

Deferred

tax

£

Balance at 1 April 2025

(22,482

)

Losses

19,690

Capital allowances

19,589

Balance at 31 March 2026

16,797

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £71,300 were paid to the directors .

The directors maintain a loan account with the company. At the year end they owed the company £6,157 (2025: the company owed them £68,875).