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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 10449913 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 10449913 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 10449913 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 10449913 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-10-31 10449913 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 10449913 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 10449913 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-10-31 10449913 frs-core:UnlistedNon-exchangeTraded 2022-10-31 10449913 frs-core:UnlistedNon-exchangeTraded 2021-10-31 10449913 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-10-31 10449913 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10449913 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10449913 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10449913 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10449913 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10449913 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10449913 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-10-31 10449913 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-10-31 10449913 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10449913 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10449913 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10449913 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10449913 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-10-31 10449913 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10449913 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10449913 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-10-31 10449913 dpl-frs:CostSales 2021-11-01 2022-10-31 10449913 dpl-frs:CostSales 2021-10-31 10449913 dpl-frs:CostSales 2022-10-31 10449913 dpl-frs:DistributionCosts 2021-11-01 2022-10-31 10449913 dpl-frs:AdministrativeExpenses 2021-11-01 2022-10-31 10449913 frs-bus:Director1 2021-11-01 2022-10-31 10449913 frs-bus:Director1 2021-10-31 10449913 frs-bus:Director1 2022-10-31 10449913 frs-bus:Director2 2021-11-01 2022-10-31 10449913 frs-bus:Director2 2021-10-31 10449913 frs-bus:Director2 2022-10-31 10449913 1 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 1 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 1 2022-10-31 10449913 2 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 2 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 2 2022-10-31 10449913 3 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 3 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 3 2022-10-31 10449913 4 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 4 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 4 2022-10-31 10449913 5 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 5 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 5 2022-10-31 10449913 6 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 6 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 6 2022-10-31 10449913 7 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 7 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 7 2022-10-31 10449913 8 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 8 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 8 2022-10-31 10449913 9 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 9 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 9 2022-10-31 10449913 10 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 10 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 10 2022-10-31 10449913 11 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 11 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 11 2022-10-31 10449913 12 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 12 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 12 2022-10-31 10449913 13 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 13 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 13 2022-10-31 10449913 14 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 14 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 14 2022-10-31 10449913 15 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 15 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 15 2022-10-31 10449913 16 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 16 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 16 2022-10-31 10449913 17 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 17 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 17 2022-10-31 10449913 18 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 18 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 18 2022-10-31 10449913 19 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 19 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 19 2022-10-31 10449913 20 2021-11-01 2022-10-31 10449913 frs-core:CurrentFinancialInstruments 20 2022-10-31 10449913 frs-core:Non-currentFinancialInstruments 20 2022-10-31 10449913 dpl-frs:Item1 2021-11-01 2022-10-31 10449913 dpl-frs:Item1 2021-10-31 10449913 dpl-frs:Item1 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item1 2021-11-01 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item1 2021-10-31 10449913 dpl-frs:CostSales dpl-frs:Item1 2022-10-31 10449913 dpl-frs:DistributionCosts dpl-frs:Item1 2021-11-01 2022-10-31 10449913 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-11-01 2022-10-31 10449913 dpl-frs:Item2 2021-11-01 2022-10-31 10449913 dpl-frs:Item2 2021-10-31 10449913 dpl-frs:Item2 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item2 2021-11-01 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item2 2021-10-31 10449913 dpl-frs:CostSales dpl-frs:Item2 2022-10-31 10449913 dpl-frs:DistributionCosts dpl-frs:Item2 2021-11-01 2022-10-31 10449913 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-11-01 2022-10-31 10449913 dpl-frs:Item3 2021-11-01 2022-10-31 10449913 dpl-frs:Item3 2021-10-31 10449913 dpl-frs:Item3 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item3 2021-11-01 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item3 2021-10-31 10449913 dpl-frs:CostSales dpl-frs:Item3 2022-10-31 10449913 dpl-frs:DistributionCosts dpl-frs:Item3 2021-11-01 2022-10-31 10449913 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-11-01 2022-10-31 10449913 dpl-frs:Item4 2021-11-01 2022-10-31 10449913 dpl-frs:Item4 2021-10-31 10449913 dpl-frs:Item4 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item4 2021-11-01 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item4 2021-10-31 10449913 dpl-frs:CostSales dpl-frs:Item4 2022-10-31 10449913 dpl-frs:DistributionCosts dpl-frs:Item4 2021-11-01 2022-10-31 10449913 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-11-01 2022-10-31 10449913 dpl-frs:Item5 2021-11-01 2022-10-31 10449913 dpl-frs:Item5 2021-10-31 10449913 dpl-frs:Item5 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item5 2021-11-01 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item5 2021-10-31 10449913 dpl-frs:CostSales dpl-frs:Item5 2022-10-31 10449913 dpl-frs:DistributionCosts dpl-frs:Item5 2021-11-01 2022-10-31 10449913 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-11-01 2022-10-31 10449913 dpl-frs:Item6 2021-11-01 2022-10-31 10449913 dpl-frs:Item6 2021-10-31 10449913 dpl-frs:Item6 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item6 2021-11-01 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item6 2021-10-31 10449913 dpl-frs:CostSales dpl-frs:Item6 2022-10-31 10449913 dpl-frs:DistributionCosts dpl-frs:Item6 2021-11-01 2022-10-31 10449913 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-11-01 2022-10-31 10449913 dpl-frs:Item7 2021-11-01 2022-10-31 10449913 dpl-frs:Item7 2021-10-31 10449913 dpl-frs:Item7 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item7 2021-11-01 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 10449913 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 10449913 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 10449913 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 10449913 dpl-frs:Item8 2021-11-01 2022-10-31 10449913 dpl-frs:Item8 2021-10-31 10449913 dpl-frs:Item8 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 10449913 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 10449913 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 10449913 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 10449913 dpl-frs:Item9 2021-11-01 2022-10-31 10449913 dpl-frs:Item9 2021-10-31 10449913 dpl-frs:Item9 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 10449913 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 10449913 dpl-frs:DistributionCosts dpl-frs:Item9 2021-11-01 2022-10-31 10449913 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-11-01 2022-10-31 10449913 dpl-frs:Item10 2021-11-01 2022-10-31 10449913 dpl-frs:Item10 2021-10-31 10449913 dpl-frs:Item10 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item10 2021-11-01 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item10 2021-10-31 10449913 dpl-frs:CostSales dpl-frs:Item10 2022-10-31 10449913 dpl-frs:DistributionCosts dpl-frs:Item10 2021-11-01 2022-10-31 10449913 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-11-01 2022-10-31 10449913 dpl-frs:Item11 2021-11-01 2022-10-31 10449913 dpl-frs:Item11 2021-10-31 10449913 dpl-frs:Item11 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item11 2021-11-01 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item11 2021-10-31 10449913 dpl-frs:CostSales dpl-frs:Item11 2022-10-31 10449913 dpl-frs:DistributionCosts dpl-frs:Item11 2021-11-01 2022-10-31 10449913 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-11-01 2022-10-31 10449913 dpl-frs:Item12 2021-11-01 2022-10-31 10449913 dpl-frs:Item12 2021-10-31 10449913 dpl-frs:Item12 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item12 2021-11-01 2022-10-31 10449913 dpl-frs:CostSales dpl-frs:Item12 2021-10-31 10449913 dpl-frs:CostSales dpl-frs:Item12 2022-10-31 10449913 dpl-frs:DistributionCosts dpl-frs:Item12 2021-11-01 2022-10-31 10449913 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-11-01 2022-10-31 10449913 1 2021-11-01 2022-10-31 10449913 frs-countries:EnglandWales 2021-11-01 2022-10-31
Registered number: 10449913
Oriental Group Company Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
WD Accountants Ltd
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 10449913
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 439,780 440,767
Investments 5 90,000 90,000
529,780 530,767
CURRENT ASSETS
Cash at bank and in hand 7,260 10,888
7,260 10,888
Creditors: Amounts Falling Due Within One Year 6 (14,398 ) (21,511 )
NET CURRENT ASSETS (LIABILITIES) (7,138 ) (10,623 )
TOTAL ASSETS LESS CURRENT LIABILITIES 522,642 520,144
Creditors: Amounts Falling Due After More Than One Year 7 (666,237 ) (657,890 )
NET LIABILITIES (143,595 ) (137,746 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement (143,695 ) (137,846 )
SHAREHOLDERS' FUNDS (143,595) (137,746)
Page 1
Page 2
For the year ending 31 October 2023 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.
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
Ms Q Zhang
Director
10/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Oriental Group Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10449913 . The registered office is Flat 1, 280 Burnage Lane, Manchester, M19 1DR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Freehold none
Plant & Machinery 25% straight line
Fixtures & Fittings 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2022: 15)
15 15
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2022 437,881 2,128 4,129 444,138
As at 31 October 2023 437,881 2,128 4,129 444,138
Depreciation
As at 1 November 2022 - 1,064 2,307 3,371
Provided during the period - 532 455 987
As at 31 October 2023 - 1,596 2,762 4,358
Net Book Value
As at 31 October 2023 437,881 532 1,367 439,780
As at 1 November 2022 437,881 1,064 1,822 440,767
Page 3
Page 4
5. Investments
Unlisted
£
Cost
As at 1 November 2022 90,000
As at 31 October 2023 90,000
Provision
As at 1 November 2022 -
As at 31 October 2023 -
Net Book Value
As at 31 October 2023 90,000
As at 1 November 2022 90,000
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net wages 14,398 14,511
Accruals and deferred income - 7,000
14,398 21,511
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Directors loan account 666,237 657,890
666,237 657,890
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4