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Registered number: 09718793
Orion Global Managed Services Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 09718793
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 161,866 182,100
Tangible Assets 5 25,964 33,033
187,830 215,133
CURRENT ASSETS
Stocks 20,000 30,000
Debtors 6 511,544 480,120
Cash at bank and in hand 14,951 2,623
546,495 512,743
Creditors: Amounts Falling Due Within One Year 7 (636,965 ) (605,112 )
NET CURRENT ASSETS (LIABILITIES) (90,470 ) (92,369 )
TOTAL ASSETS LESS CURRENT LIABILITIES 97,360 122,764
Creditors: Amounts Falling Due After More Than One Year 8 (87,917 ) (119,792 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,491 ) -
NET ASSETS 2,952 2,972
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Income Statement 1,952 1,972
SHAREHOLDERS' FUNDS 2,952 2,972
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr C E Liversidge
Director
13/10/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Orion Global Managed Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09718793 . The registered office is The South Barn, Broughton Hall, Broughton, Skipton, North Yorkshire, BD23 3AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Turnover in respect of call outs are invoiced and recognised on the completion of work undertaken.
Ongoing support contracts are invoiced in advance and recognised in the income statement based on the stage of completion of work undertaken.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. 
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.8. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
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2.9. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
2.10. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 10)
8 10
4. Intangible Assets
Development Costs
£
Cost
As at 1 July 2022 202,333
As at 30 June 2023 202,333
Amortisation
As at 1 July 2022 20,233
Provided during the period 20,234
As at 30 June 2023 40,467
Net Book Value
As at 30 June 2023 161,866
As at 1 July 2022 182,100
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 July 2022 151,563
Additions 1,586
As at 30 June 2023 153,149
Depreciation
As at 1 July 2022 118,530
Provided during the period 8,655
As at 30 June 2023 127,185
...CONTINUED
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Net Book Value
As at 30 June 2023 25,964
As at 1 July 2022 33,033
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 376,900 381,464
Prepayments and accrued income 78,343 80,832
Director's loan account 56,301 17,824
511,544 480,120
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 290,483 332,480
Bank loans and overdrafts 157,064 79,459
Corporation tax 1,034 -
Other taxes and social security 18,121 63,516
VAT 164,863 126,657
Accruals and deferred income 5,400 3,000
636,965 605,112
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 87,917 119,792
87,917 119,792
9. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £11,066 (2022 - £15,177).
Contributions totalling £nil (2022 - £nil) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.
10. Directors Advances, Credits and Guarantees
Included within other debtors are the following loans to directors:
As at 1 July 2022 Amounts advanced Amounts repaid Amounts written off As at 30 June 2023
£ £ £ £ £
Mr Christopher Liversidge 17,824 38,477 - - 56,301
The above loan is interest free and repayable on demand.
11. Related Party Transactions
During the year, dividends of £1,000 (2022 - £nil) were paid to Mr C E Liversidge.
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12. Ultimate Controlling Party
The company is under the control of Mr C E Liversidge who is interested in 100% of the company's issued share capital.
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