2022-09-012023-08-312023-08-31false09736793ORRANJE PERFORMANCE 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ORRANJE PERFORMANCE LTD

Registered Number
09736793
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

ORRANJE PERFORMANCE LTD
Company Information
for the year from 1 September 2022 to 31 August 2023

Directors

MORTIMER, Katie
MORTIMER, Oliver Jon

Company Secretary

MORTIMER, Katie

Registered Address

Unit 7-8 Riverside Industrial Estate
Power Station Road
Rugeley
WS15 2YR

Registered Number

09736793 (England and Wales)
ORRANJE PERFORMANCE LTD
Statement of Financial Position
31 August 2023

Notes

2023

2022

£

£

£

£

Called up share capital not paid100100
Fixed assets
Tangible assets612,76818,304
Investments72,428288
15,19618,592
Current assets
Stocks227,983282,293
Debtors813,45334,509
Cash at bank and on hand15,77834,176
257,214350,978
Creditors amounts falling due within one year9(139,636)(169,614)
Net current assets (liabilities)117,678181,464
Total assets less current liabilities132,874200,056
Creditors amounts falling due after one year(25,206)(34,411)
Net assets107,668165,645
Capital and reserves
Called up share capital100100
Profit and loss account107,568165,545
Shareholders' funds107,668165,645
The financial statements were approved and authorised for issue by the Board of Directors on 21 February 2024, and are signed on its behalf by:
MORTIMER, Oliver Jon
Director
Registered Company No. 09736793
ORRANJE PERFORMANCE LTD
Notes to the Financial Statements
for the year ended 31 August 2023

1.Statutory information
Orranje Performance Ltd is a private company, limited by shares, registered in England and Wales, registration number 09736793. The registered office is Unit 7-8 Riverside Inustrial Estate, Power Station Road, Rugeley, Staffordshire, WS15 2YR, United Kingdom.
2.Compliance with applicable reporting framework
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.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
4.Accounting policies
Functional and presentation currency policy
The accounts are presented in £ sterling.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Property, plant and equipment policy
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:

Reducing balance (%)
Plant and machinery33
Fixtures and fittings33
Vehicles33
Office Equipment33
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Foreign currency translation and operations policy
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Government grants and other government assistance policy
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
5.Employee information

20232022
Average number of employees during the year23
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 September 2235,700
Additions760
At 31 August 2336,460
Depreciation and impairment
At 01 September 2217,396
Charge for year6,296
At 31 August 2323,692
Net book value
At 31 August 2312,768
At 31 August 2218,304
7.Fixed asset investments

Total

£
Cost or valuation
At 01 September 22288
Additions2,140
At 31 August 232,428
Net book value
At 31 August 232,428
At 31 August 22288
8.Debtors within one year

2023

2022

££
Trade debtors / trade receivables8,45313,188
Other debtors2,00018,321
Prepayments and accrued income3,0003,000
Total13,45334,509
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables13,19019,572
Taxation and social security5,87140,996
Other creditors117,574105,571
Accrued liabilities and deferred income3,0013,475
Total139,636169,614
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.