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REGISTERED NUMBER: 03045899 (England and Wales)














Unaudited Financial Statements

For The Year Ended 31st December 2023

for

Orion Imaging Limited

Orion Imaging Limited (Registered number: 03045899)






Contents of the Financial Statements
For The Year Ended 31st December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

Orion Imaging Limited

Company Information
For The Year Ended 31st December 2023







DIRECTOR: J P Eskdale





REGISTERED OFFICE: Birchwood
Lydney Road
Whitecroft
Lydney
Gloucestershire
GL15 4PU





REGISTERED NUMBER: 03045899 (England and Wales)





ACCOUNTANTS: Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE

Orion Imaging Limited (Registered number: 03045899)

Balance Sheet
31st December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 33,359 44,160

CURRENT ASSETS
Debtors 5 976 10,402
Cash at bank 263,601 246,046
264,577 256,448
CREDITORS
Amounts falling due within one year 6 51,992 46,064
NET CURRENT ASSETS 212,585 210,384
TOTAL ASSETS LESS CURRENT
LIABILITIES

245,944

254,544

PROVISIONS FOR LIABILITIES 7 5,713 7,628
NET ASSETS 240,231 246,916

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 240,230 246,915
SHAREHOLDERS' FUNDS 240,231 246,916

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

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 and authorised for issue by the director and authorised for issue on 10th July 2024 and were signed by:



J P Eskdale - Director


Orion Imaging Limited (Registered number: 03045899)

Notes to the Financial Statements
For The Year Ended 31st December 2023

1. STATUTORY INFORMATION

Orion Imaging 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.
Computer equipment - 33% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 2 ) .

Orion Imaging Limited (Registered number: 03045899)

Notes to the Financial Statements - continued
For The Year Ended 31st December 2023

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st January 2023 51,165 20,961 72,126
Additions - 583 583
At 31st December 2023 51,165 21,544 72,709
DEPRECIATION
At 1st January 2023 10,659 17,307 27,966
Charge for year 10,127 1,257 11,384
At 31st December 2023 20,786 18,564 39,350
NET BOOK VALUE
At 31st December 2023 30,379 2,980 33,359
At 31st December 2022 40,506 3,654 44,160

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 976 10,402

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 29 12
Tax 5,038 2,710
VAT 1,208 3,229
Directors' current accounts 29,095 28,115
Accrued expenses 16,622 11,998
51,992 46,064

7. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax 5,713 7,628

Deferred
tax
£   
Balance at 1st January 2023 7,628
Credit to Income Statement during year (1,915 )
Balance at 31st December 2023 5,713

Orion Imaging Limited (Registered number: 03045899)

Notes to the Financial Statements - continued
For The Year Ended 31st December 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
10,000 Ordinary £10 1 1

9. RESERVES
Retained
earnings
£   

At 1st January 2023 246,915
Profit for the year 13,315
Dividends (20,000 )
At 31st December 2023 240,230

10. ULTIMATE CONTROLLING PARTY

The controlling party is J P Eskdale.

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Orion Imaging 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 Imaging Limited for the year ended 31st December 2023 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Orion Imaging Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Orion Imaging Limited and state those matters that we have agreed to state to the director of Orion Imaging Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

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






Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE


10th July 2024