Orchard Castle Trading Limited - Accounts to registrar (filleted)

ORCHARD CASTLE TRADING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30TH NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

8

DIRECTORS:

J P Ashby

P Whitehead

REGISTERED OFFICE:

First Floor, Woburn Court

2 Railton Road

Woburn Road Industrial Estate, Kempston

Bedford

Bedfordshire

MK42 7PN

REGISTERED NUMBER:

08226354 (England and Wales)

ACCOUNTANTS:

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

FIXED ASSETS

Intangible assets

4

9,925

-

Tangible assets

5

71,250

-

81,175

-

CURRENT ASSETS

Stocks

6

5,500

-

Debtors

7

45,262

-

Cash at bank

1,649

68,148

52,411

68,148

CREDITORS

Amounts falling due within one year

8

57,435

17,204

NET CURRENT (LIABILITIES)/ASSETS

(5,024

)

50,944

TOTAL ASSETS LESS CURRENT
LIABILITIES

76,151

50,944

CREDITORS

Amounts falling due after more than one year

9

106,245

50,839

NET (LIABILITIES)/ASSETS

(30,094

)

105

CAPITAL AND RESERVES

Called up share capital

11

2

Retained earnings

(30,096

)

103

SHAREHOLDERS' FUNDS

(30,094

)

105

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12th October 2026 and were signed on its behalf by:

J P Ashby - Director

1.	STATUTORY INFORMATION

Orchard Castle Trading 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 are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover is represented by the operation of a local takeaway shop.

Turnover is stated net of value added tax and discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2025, 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.

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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.

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 6 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

11,028

At 30th November 2025

11,028

AMORTISATION

Amortisation for year

1,103

At 30th November 2025

1,103

NET BOOK VALUE

At 30th November 2025

9,925

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

Additions

95,000

At 30th November 2025

95,000

DEPRECIATION

Charge for year

23,750

At 30th November 2025

23,750

NET BOOK VALUE

At 30th November 2025

71,250

6.

STOCKS

30/11/25

30/11/24

£

Stocks

5,500

-

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

Other debtors

17,334

-

Directors' current accounts

20,881

-

Tax

7,047

-

45,262

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

Other loans

15,616

-

Corporation tax

7,047

9,183

Social security and other taxes

4,687

520

VAT

27,014

4,591

Net wages

1,823

-

Directors' current accounts

-

1,659

Accrued expenses

1,248

1,251

57,435

17,204

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30/11/25

30/11/24

£

Bank loans - 1-2 years

19,150

12,844

Bank loans - 2-5 years

35,758

37,995

Bank loans more 5 yr by instal

3,639

-

Other loans - 1-2 years

47,698

-

106,245

50,839

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

3,639

-

10.	SECURED DEBTS

The following secured debts are included within creditors:

30/11/25

30/11/24

£

Bank loans

58,547

50,839

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/11/25

30/11/24

value:

£

2

ORDINARY

£1

2

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

30/11/25

30/11/24

£

J P Ashby and P Whitehead

Balance outstanding at start of year

-

Amounts advanced

12,881

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

12,881

-

As at the year ended 30 November 2025, the directors owe the company £20,881. Interest has been charged at an annual rate of 3.75%.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Orchard Castle Trading Limited for the year ended 30th November 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Orchard Castle Trading Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Orchard Castle Trading Limited and state those matters that we have agreed to state to the Board of Directors of Orchard Castle Trading Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Orchard Castle Trading Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Orchard Castle Trading Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Orchard Castle Trading Limited. You consider that Orchard Castle Trading Limited 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 financial statements of Orchard Castle Trading Limited. 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 financial statements.

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

12th October 2026