| REGISTERED NUMBER: |
| Orchard Enterprises (Southern) Limited |
| Unaudited Financial Statements for the Year Ended 31st January 2026 |
| REGISTERED NUMBER: |
| Orchard Enterprises (Southern) Limited |
| Unaudited Financial Statements for the Year Ended 31st January 2026 |
| Orchard Enterprises (Southern) Limited (Registered number: 03010021) |
| Contents of the Financial Statements |
| for the Year Ended 31st January 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Orchard Enterprises (Southern) Limited |
| Company Information |
| for the Year Ended 31st January 2026 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 2 & 3 The Barns |
| Longham Farm Close |
| Ferndown |
| Dorset |
| BH22 9DE |
| Orchard Enterprises (Southern) Limited (Registered number: 03010021) |
| Balance Sheet |
| 31st January 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 3 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 4 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 5 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 6 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 7 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| Orchard Enterprises (Southern) Limited (Registered number: 03010021) |
| Balance Sheet - continued |
| 31st January 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Orchard Enterprises (Southern) Limited (Registered number: 03010021) |
| Notes to the Financial Statements |
| for the Year Ended 31st January 2026 |
| 1. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represent amounts invoiced during the year excluding value added tax. |
| Tangible fixed assets |
| Freehold property | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Stocks |
| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account and Statement of Retained Earnings, 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. |
| 2. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Orchard Enterprises (Southern) Limited (Registered number: 03010021) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st January 2026 |
| 3. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Freehold | and | Motor | Computer |
| property | fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1st February 2025 |
| Disposals | ( |
) | ( |
) |
| At 31st January 2026 |
| DEPRECIATION |
| At 1st February 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31st January 2026 |
| NET BOOK VALUE |
| At 31st January 2026 |
| At 31st January 2025 |
| 4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Prepayments and accrued income |
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Tax |
| Social security and other taxes |
| VAT | 3,934 | 4,704 |
| Directors' current accounts | 463,177 | 464,282 |
| Accruals and deferred income |
| Orchard Enterprises (Southern) Limited (Registered number: 03010021) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st January 2026 |
| 6. | PROVISIONS FOR LIABILITIES |
| 2026 | 2025 |
| £ | £ |
| Deferred tax | 1,467 | 2,620 |
| Other provisions | 12,000 | 16,000 |
| Deferred | Other |
| tax | provisions |
| £ | £ |
| Balance at 1st February 2025 |
| Utilised during year | ( |
) | ( |
) |
| Balance at 31st January 2026 |
| 7. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| A Ordinary | 1 | 2 | 2 |
| B Ordinary | 1 | 250,000 | 250,000 |
| 250,002 | 250,002 |
| The A ordinary shares and the B ordinary shares rank pari passu in all respects. |