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Company Registration No. 13863673 (England and Wales)
West Orchid Ltd Unaudited accounts for the year ended 31 January 2026
West Orchid Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
West Orchid Ltd Company Information for the year ended 31 January 2026
Directors
Joanna Jane Nash Timothy Luther Nash
Company Number
13863673 (England and Wales)
Registered Office
PELYNTOR COTTAGE PELYN TOR LOSTWITHIEL PL22 0JF UNITED KINGDOM
Accountants
Mrs R N Pitman Portheras Accounting Ltd Tremarstan Kilhallon Cornwall PL24 2RL
- 3 -
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of West Orchid Ltd for the year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of West Orchid Ltd for the year ended 31 January 2026 as set out on pages 5 - 8 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 West Orchid Ltd, as a body, in accordance with the terms of our engagement letter dated 12 April 2022. Our work has been undertaken solely to prepare for your approval the accounts of West Orchid Ltd and state those matters that we have agreed to state to the Board of Directors of West Orchid 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 West Orchid Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that West Orchid 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 West Orchid Ltd. You consider that West Orchid 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 West Orchid 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 30 October 2026
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West Orchid Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
53,984 
58,783 
Tangible assets
5
31,885 
35,714 
Investments
6
3,875 
- 
89,744 
94,497 
Current assets
Inventories
10,133 
10,133 
Debtors
7
57,402 
51,887 
Cash at bank and in hand
90,401 
67,084 
157,936 
129,104 
Creditors: amounts falling due within one year
8
(68,488)
(82,441)
Net current assets
89,448 
46,663 
Total assets less current liabilities
179,192 
141,160 
Creditors: amounts falling due after more than one year
9
(101,744)
(70,000)
Net assets
77,448 
71,160 
Capital and reserves
Called up share capital
27,500 
27,500 
Profit and loss account
49,948 
43,660 
Shareholders' funds
77,448 
71,160 
For the year ending 31 January 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 30 October 2026 and were signed on its behalf by
Timothy Luther Nash Director Company Registration No. 13863673
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West Orchid Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
West Orchid Ltd is a private company, limited by shares, registered in England and Wales, registration number 13863673. The registered office is PELYNTOR COTTAGE, PELYN TOR, LOSTWITHIEL, PL22 0JF, UNITED KINGDOM.
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:
Plant & machinery
Straight line @ 20%
Fixtures & fittings
Straight line @ 20%
Computer equipment
Straight line @ 33%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Purchase of leasehold
4
Intangible fixed assets
Other 
£ 
Cost
At 1 February 2025
71,980 
At 31 January 2026
71,980 
Amortisation
At 1 February 2025
13,197 
Charge for the year
4,799 
At 31 January 2026
17,996 
Net book value
At 31 January 2026
53,984 
At 31 January 2025
58,783 
- 6 -
West Orchid Ltd Notes to the Accounts for the year ended 31 January 2026
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 February 2025
5,270 
13,350 
6,723 
22,718 
1,086 
49,147 
Additions
- 
3,835 
- 
1,290 
331 
5,456 
Disposals
- 
(420)
- 
- 
- 
(420)
At 31 January 2026
5,270 
16,765 
6,723 
24,008 
1,417 
54,183 
Depreciation
At 1 February 2025
- 
4,002 
1,162 
7,473 
796 
13,433 
Charge for the year
- 
3,006 
1,113 
4,719 
251 
9,089 
On disposals
- 
(224)
- 
- 
- 
(224)
At 31 January 2026
- 
6,784 
2,275 
12,192 
1,047 
22,298 
Net book value
At 31 January 2026
5,270 
9,981 
4,448 
11,816 
370 
31,885 
At 31 January 2025
5,270 
9,348 
5,561 
15,245 
290 
35,714 
6
Investments
Other investments 
£ 
Valuation at 1 February 2025
- 
Additions
3,875 
Valuation at 31 January 2026
3,875 
7
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,807 
2,448 
Accrued income and prepayments
28,095 
24,925 
Other debtors
22,500 
22,500 
57,402 
49,873 
Amounts falling due after more than one year
Other debtors
- 
2,014 
8
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
706 
- 
VAT
17,565 
22,018 
Trade creditors
(521)
(1,144)
Taxes and social security
21,620 
34,597 
Proposed dividends
5,000 
- 
Other creditors
19,521 
19,000 
Accruals
4,157 
7,970 
Deferred income
440 
- 
68,488 
82,441 
- 7 -
West Orchid Ltd Notes to the Accounts for the year ended 31 January 2026
9
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Taxes and social security
4,378 
- 
Non-equity preference shares
70,000 
70,000 
Loans from directors
27,366 
- 
101,744 
70,000 
10
Average number of employees
During the year the average number of employees was 17 (2025: 19).
- 8 -