REGISTERED NUMBER: 08819454 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2018

FOR

THE ORCHARD RUTHERFORD BUILDING AND

DEVELOPMENT COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G R Orchard

S R Orchard

REGISTERED OFFICE:

Heatherlea

37 Quakers Lane

Richmond

North Yorkshire

DL10 4BB

REGISTERED NUMBER:

08819454 (England and Wales)

ACCOUNTANTS:

Robson Laidler (Durham) Limited

Accountants

Hadrian House

Front Street

Chester le Street

County Durham

DH3 3DB

FIXED ASSETS

Tangible assets

4

4,613

7,167

CURRENT ASSETS

Debtors

5

177,115

122,218

Cash at bank and in hand

27,278

28,208

204,393

150,426

CREDITORS

Amounts falling due within one year

6

39,928

46,601

NET CURRENT ASSETS

164,465

103,825

TOTAL ASSETS LESS CURRENT LIABILITIES

169,078

110,992

PROVISIONS FOR LIABILITIES

876

1,362

NET ASSETS

168,202

109,630

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

167,902

109,330

SHAREHOLDERS' FUNDS

168,202

109,630

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2018 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors on 20 September 2019 and were signed on its behalf by:

G R Orchard - Director

1.	STATUTORY INFORMATION

The Orchard Rutherford Building And Development Company 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.

The presentation currency of the financial statements is the Pound Sterling (£).

Rounding is to the nearest whole pound

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts,

rebates, value added tax and other sales taxes.

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% straight line

Motor vehicles

-

25% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of

Income and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2017 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 January 2018

1,300

10,645

11,945

Additions

452

-

452

At 31 December 2018

1,752

10,645

12,397

DEPRECIATION

At 1 January 2018

754

4,024

4,778

Charge for year

345

2,661

3,006

At 31 December 2018

1,099

6,685

7,784

NET BOOK VALUE

At 31 December 2018

653

3,960

4,613

At 31 December 2017

546

6,621

7,167

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2018

2017

£

£

Trade debtors

45,173

100,055

Amounts recoverable on contract

95,000

-

Other debtors

36,942

22,163

177,115

122,218

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2018

2017

£

£

Trade creditors

16,725

34,725

Taxation and social security

16,428

3,083

Other creditors

6,775

8,793

39,928

46,601