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Company Registration No. 13088925 (England and Wales)
Orchard Electrical Sw Ltd Unaudited accounts for the year ended 31 December 2025
Orchard Electrical Sw Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Orchard Electrical Sw Ltd Company Information for the year ended 31 December 2025
Director
Jamie Orchard
Company Number
13088925 (England and Wales)
Registered Office
34 St. Pirans Close St. Austell Cornwall PL25 3TF England
Accountants
Mrs R N Pitman Portheras Accounting Ltd Tremarstan Kilhallon Cornwall PL24 2RL
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Orchard Electrical Sw Ltd for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Orchard Electrical Sw Ltd for the year ended 31 December 2025 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Orchard Electrical Sw Ltd, as a body, in accordance with the terms of our engagement letter dated 10 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of Orchard Electrical Sw Ltd and state those matters that we have agreed to state to the Board of Directors of Orchard Electrical Sw Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Orchard Electrical Sw Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Orchard Electrical Sw Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Orchard Electrical Sw Ltd. You consider that Orchard Electrical Sw Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Orchard Electrical Sw Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Mrs R N Pitman Chartered Certified Accountants Portheras Accounting Ltd Tremarstan Kilhallon Cornwall PL24 2RL 14 September 2026
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Orchard Electrical Sw Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
52,687 
13,425 
Current assets
Debtors
5
6,051 
1,842 
Cash at bank and in hand
26,447 
63,132 
32,498 
64,974 
Creditors: amounts falling due within one year
6
(20,956)
(28,952)
Net current assets
11,542 
36,022 
Total assets less current liabilities
64,229 
49,447 
Creditors: amounts falling due after more than one year
7
(27,195)
- 
Net assets
37,034 
49,447 
Capital and reserves
Profit and loss account
37,034 
49,447 
Shareholders' funds
37,034 
49,447 
For the year ending 31 December 2025 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 director acknowledges his 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 and authorised for issue on 14 September 2026 and were signed on its behalf by
Jamie Orchard Director Company Registration No. 13088925
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Orchard Electrical Sw Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Orchard Electrical Sw Ltd is a private company, limited by shares, registered in England and Wales, registration number 13088925. The registered office is 34 St. Pirans Close, St. Austell, Cornwall, PL25 3TF, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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: Depreciation has been calculated on all assets as 20% Reducing Balance.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
19,858 
- 
3,731 
523 
24,112 
Additions
620 
43,649 
- 
1,318 
45,587 
At 31 December 2025
20,478 
43,649 
3,731 
1,841 
69,699 
Depreciation
At 1 January 2025
8,845 
- 
1,798 
44 
10,687 
Charge for the year
2,212 
3,588 
386 
139 
6,325 
At 31 December 2025
11,057 
3,588 
2,184 
183 
17,012 
Net book value
At 31 December 2025
9,421 
40,061 
1,547 
1,658 
52,687 
At 31 December 2024
11,013 
- 
1,933 
479 
13,425 
- 6 -
Orchard Electrical Sw Ltd Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,101 
931 
Accrued income and prepayments
950 
755 
Other debtors
- 
156 
6,051 
1,842 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
713 
4,062 
Obligations under finance leases and hire purchase contracts
5,722 
- 
Trade creditors
12,589 
8,842 
Taxes and social security
54 
9,561 
Other creditors
1,317 
5,777 
Loans from directors
(64)
- 
Accruals
625 
710 
20,956 
28,952 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
27,195 
- 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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