REGISTERED NUMBER: 08819454 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2019

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

1,625

4,613

CURRENT ASSETS

Debtors

5

352,899

177,115

Cash at bank and in hand

68,894

27,278

421,793

204,393

CREDITORS

Amounts falling due within one year

6

113,175

39,928

NET CURRENT ASSETS

308,618

164,465

TOTAL ASSETS LESS CURRENT LIABILITIES

310,243

169,078

PROVISIONS FOR LIABILITIES

309

876

NET ASSETS

309,934

168,202

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

309,634

167,902

SHAREHOLDERS' FUNDS

309,934

168,202

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2019 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 and authorised for issue on 8 December 2020 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 3 (2018 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 January 2019

1,752

10,645

12,397

Disposals

-

(5,450

)

(5,450

)

At 31 December 2019

1,752

5,195

6,947

DEPRECIATION

At 1 January 2019

1,099

6,685

7,784

Charge for year

326

1,299

1,625

Eliminated on disposal

-

(4,087

)

(4,087

)

At 31 December 2019

1,425

3,897

5,322

NET BOOK VALUE

At 31 December 2019

327

1,298

1,625

At 31 December 2018

653

3,960

4,613

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2019

2018

£

£

Trade debtors

32,120

45,173

Amounts recoverable on contract

300,000

95,000

Other debtors

20,779

36,942

352,899

177,115

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2019

2018

£

£

Trade creditors

73,190

16,725

Taxation and social security

37,235

16,428

Other creditors

2,750

6,775

113,175

39,928