IRIS Accounts Production v24.1.9.2 SC393158 Board of Directors 1.3.23 29.2.24 29.2.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3931582023-02-28SC3931582024-02-29SC3931582023-03-012024-02-29SC3931582022-02-28SC3931582022-03-012023-02-28SC3931582023-02-28SC393158ns15:Scotland2023-03-012024-02-29SC393158ns14:PoundSterling2023-03-012024-02-29SC393158ns10:Director12023-03-012024-02-29SC393158ns10:PrivateLimitedCompanyLtd2023-03-012024-02-29SC393158ns10:SmallEntities2023-03-012024-02-29SC393158ns10:AuditExemptWithAccountantsReport2023-03-012024-02-29SC393158ns10:SmallCompaniesRegimeForDirectorsReport2023-03-012024-02-29SC393158ns10:SmallCompaniesRegimeForAccounts2023-03-012024-02-29SC393158ns10:FullAccounts2023-03-012024-02-29SC393158ns10:Director22023-03-012024-02-29SC393158ns10:CompanySecretary12023-03-012024-02-29SC393158ns10:RegisteredOffice2023-03-012024-02-29SC393158ns5:CurrentFinancialInstruments2024-02-29SC393158ns5:CurrentFinancialInstruments2023-02-28SC393158ns5:ShareCapital2024-02-29SC393158ns5:ShareCapital2023-02-28SC393158ns5:RetainedEarningsAccumulatedLosses2024-02-29SC393158ns5:RetainedEarningsAccumulatedLosses2023-02-28SC393158ns5:FurnitureFittings2023-03-012024-02-29SC393158ns5:MotorVehicles2023-03-012024-02-29SC393158ns5:FurnitureFittings2023-02-28SC393158ns5:MotorVehicles2023-02-28SC393158ns5:FurnitureFittings2024-02-29SC393158ns5:MotorVehicles2024-02-29SC393158ns5:FurnitureFittings2023-02-28SC393158ns5:MotorVehicles2023-02-28SC393158ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-02-29SC393158ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-02-28
REGISTERED NUMBER: SC393158 (Scotland)















Financial Statements for the Year Ended 29 February 2024

for

ORR CONSULTING LIMITED

ORR CONSULTING LIMITED (REGISTERED NUMBER: SC393158)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

ORR CONSULTING LIMITED

Company Information
for the Year Ended 29 February 2024







DIRECTORS: R J Orr
Mrs J B Orr





SECRETARY: R J Orr





REGISTERED OFFICE: 11 Silverholm Drive
Cleghorn
Lanark
Lanarkshire
ML11 7SY





REGISTERED NUMBER: SC393158 (Scotland)





ACCOUNTANTS: G O Thomson & Co
Chartered Accountants
13 Hope Street
Lanark
Lanarkshire
ML11 7NL

ORR CONSULTING LIMITED (REGISTERED NUMBER: SC393158)

Balance Sheet
29 February 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,419 23,286

CURRENT ASSETS
Debtors 5 3,573 7,924
Cash at bank 11,281 6,414
14,854 14,338
CREDITORS
Amounts falling due within one year 6 14,387 16,205
NET CURRENT ASSETS/(LIABILITIES) 467 (1,867 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,886

21,419

PROVISIONS FOR LIABILITIES 3,310 4,424
NET ASSETS 14,576 16,995

CAPITAL AND RESERVES
Called up share capital 502 502
Retained earnings 14,074 16,493
14,576 16,995

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2024 and were signed on its behalf by:



R J Orr - Director


ORR CONSULTING LIMITED (REGISTERED NUMBER: SC393158)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Orr Consulting Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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% on reducing balance
Motor vehicles - 25% on reducing balance

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

ORR CONSULTING LIMITED (REGISTERED NUMBER: SC393158)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 March 2023
and 29 February 2024 6,450 48,942 55,392
DEPRECIATION
At 1 March 2023 3,939 28,167 32,106
Charge for year 673 5,194 5,867
At 29 February 2024 4,612 33,361 37,973
NET BOOK VALUE
At 29 February 2024 1,838 15,581 17,419
At 28 February 2023 2,511 20,775 23,286

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,000 7,848
Other debtors 573 76
3,573 7,924

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 12,700 13,917
Other creditors 1,687 2,288
14,387 16,205

7. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs J B Orr and Mr R J Orr.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Orr Consulting Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Orr Consulting Limited for the year ended 29 February 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Orr Consulting Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Orr Consulting Limited and state those matters that we have agreed to state to the Board of Directors of Orr Consulting Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Orr Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Orr Consulting Limited. You consider that Orr Consulting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Orr Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






G O Thomson & Co
Chartered Accountants
13 Hope Street
Lanark
Lanarkshire
ML11 7NL


17 July 2024