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REGISTERED NUMBER: 04101846 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Orion Retail Installations Limited

Orion Retail Installations Limited (Registered number: 04101846)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Orion Retail Installations Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: Mr N Arnett





SECRETARY: D. Arnett





REGISTERED OFFICE: Unit A1 The Rise
Moat Way
Barwell
Leicestershire
LE9 8EY





REGISTERED NUMBER: 04101846 (England and Wales)





ACCOUNTANTS: Screatons Ltd
Former Atherstone College
Ratcliffe Road
Atherstone
Warwickshire
CV9 1LF

Orion Retail Installations Limited (Registered number: 04101846)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 132,531 121,819

CURRENT ASSETS
Stocks - 16,500
Debtors 5 813,758 615,036
Cash at bank 384,900 331,181
1,198,658 962,717
CREDITORS
Amounts falling due within one year 6 465,857 331,771
NET CURRENT ASSETS 732,801 630,946
TOTAL ASSETS LESS CURRENT
LIABILITIES

865,332

752,765

CREDITORS
Amounts falling due after more than one year 7 23,513 34,296
NET ASSETS 841,819 718,469

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 841,719 718,369
SHAREHOLDERS' FUNDS 841,819 718,469

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Orion Retail Installations Limited (Registered number: 04101846)

Balance Sheet - continued
30 November 2023


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 director and authorised for issue on 30 May 2024 and were signed by:





Mr N Arnett - Director


Orion Retail Installations Limited (Registered number: 04101846)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Orion Retail Installations 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.

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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Orion Retail Installations Limited (Registered number: 04101846)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2022 1,915 364,419 3,338 369,672
Additions - 63,149 - 63,149
Disposals - (14,682 ) - (14,682 )
At 30 November 2023 1,915 412,886 3,338 418,139
DEPRECIATION
At 1 December 2022 1,461 243,333 3,059 247,853
Charge for year 114 43,994 70 44,178
Eliminated on disposal - (6,423 ) - (6,423 )
At 30 November 2023 1,575 280,904 3,129 285,608
NET BOOK VALUE
At 30 November 2023 340 131,982 209 132,531
At 30 November 2022 454 121,086 279 121,819

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 298,547 539,369
Other debtors 114,250 -
Peak Finance 307,711 50,347
Directors' current accounts 93,250 4,520
VAT - 20,800
813,758 615,036

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Hire purchase contracts 95,061 110,859
Trade creditors 205,279 190,509
American Express card account 74,888 -
Tax 49,371 8,872
Social security and other taxes 16,043 8,801
VAT 20,215 -
Other creditors 5,000 -
Accrued expenses - 12,730
465,857 331,771

Orion Retail Installations Limited (Registered number: 04101846)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bounce back loan 23,513 34,296

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
100 Ordinary shares £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 December 2022 718,369
Profit for the year 196,684
Dividends (73,334 )
At 30 November 2023 841,719

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Orion Retail Installations Limited

The following reproduces the text of the report prepared for the director 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 Director 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 Orion Retail Installations Limited for the year ended 30 November 2023 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 the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Orion Retail Installations Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Orion Retail Installations Limited and state those matters that we have agreed to state to the director of Orion Retail Installations Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Orion Retail Installations Limited and its director for our work or for this report.

It is your duty to ensure that Orion Retail Installations 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 Orion Retail Installations Limited. You consider that Orion Retail Installations 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 Orion Retail Installations 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.






Screatons Ltd
Former Atherstone College
Ratcliffe Road
Atherstone
Warwickshire
CV9 1LF


30 May 2024