ORCHARD MOON LTD

Company Registration Number
11747023
(England and Wales)

Private limited company limited by shares
Registered office: 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, England

Audit Exempt Micro-Entity Accounts (AMENDED)

For the Year Ended 31 January 2025

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

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ORCHARD MOON LTD

Contents

Balance Sheet 3
Statement of Compliance 4
Notes to the Financial Statements 5-7
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ORCHARD MOON LTD

Balance sheet

As at 31 January 2025

2025
£		 2024
£
Called up share capital not paid 2 2
 
Fixed assets 3,343 3,343
 
Current assets 5,981 14,954
Creditors: amounts falling due within one year 0 0
Net current assets (liabilities) 5,981 14,954
Total assets less current liabilities 9,326 18,299
Creditors: amounts falling due after more than one year (105,480) (105,817)
 
Total net assets (liabilities) (96,154) (87,518)
 
Capital and reserves (96,154) (87,518)
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ORCHARD MOON LTD

Balance sheet continued

For the year ending 31 January 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 24 October 2026.

CAVE, Gabrielle
Director

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ORCHARD MOON LTD

Notes to the Financial Statements

for the Year Ended 31 January 2025

1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

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ORCHARD MOON LTD

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

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ORCHARD MOON LTD

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 0

4. Off-balance sheet arrangements

The company had no off-balance sheet arrangements during the year.

5. Advances, credit and guarantees granted to directors

No advances or credit were granted to, and no guarantees were entered into on behalf of, the directors during the year.

6. Financial commitments, guarantees and contingencies

The company had no financial commitments, guarantees or contingencies that are not included in the balance sheet.

7

Revised Accounts Statement

These revised accounts replace the accounts previously filed for the period ended 31 January 2025.

These accounts are now the statutory accounts for the period.

These accounts have been prepared as at 30 October 2025, the date of the original accounts.

Respects in which the previously filed accounts did not comply with the Companies Act 2006:
The original profit and loss account showed other charges as nil, omitting the company's administrative expenses of £2,791, and did not charge the £12,782 cost of stock sold during the year to cost of materials. It also did not include loan interest of £115 or use-of-home costs of £312. The balance sheet omitted closing stock of £1,718.

Significant amendments made:
Cost of materials increased from £2,268 to £15,050 and other charges of £3,218 added, turning the reported profit of £5,210 into a loss of £10,790. Current assets now include stock of £1,718, and long-term creditors are restated at £105,480. Net liabilities change from £97,616 to £96,154. The 2024 comparative figures are unchanged.

Date of approval of revision: 24 October 2026