ORCHARD FASTENERS LIMITED

Company Registration Number:
NI032382 (Northern Ireland)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

ORCHARD FASTENERS LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

ORCHARD FASTENERS LIMITED

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 392,715 393,058
Total fixed assets: 392,715 393,058
Current assets
Stocks: 220,412 268,797
Debtors:   140,185 113,384
Cash at bank and in hand: 60,517 53,990
Total current assets: 421,114 436,171
Creditors: amounts falling due within one year:   (80,866) (127,349)
Net current assets (liabilities): 340,248 308,822
Total assets less current liabilities: 732,963 701,880
Total net assets (liabilities): 732,963 701,880
Capital and reserves
Called up share capital: 8,500 8,500
Other reserves: 1,500 1,500
Profit and loss account: 722,963 691,880
Shareholders funds: 732,963 701,880

The notes form part of these financial statements

ORCHARD FASTENERS LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 21 September 2026
and signed on behalf of the board by:

Name: Sean Lavery
Status: Director

The notes form part of these financial statements

ORCHARD FASTENERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Tangible fixed assets and depreciation policy

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows: Land & buildings freehold 2% Straight Line Plant & machinery 20% Straight Line Fixtures, fittings & equipment 15% Straight Line Motor vehicles 25% Straight Line The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Valuation and information policy

Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

ORCHARD FASTENERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 3 3

ORCHARD FASTENERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 469,734
Additions 14,160
Disposals (4,000)
At 31 December 2025 479,894
Depreciation
At 01 January 2025 76,676
Charge for year 14,503
On disposals (4,000)
At 31 December 2025 87,179
Net book value
At 31 December 2025 392,715
At 31 December 2024 393,058