2023-09-012024-08-312024-08-31false09736793ORRANJE PERFORMANCE LTD2025-01-1045320falseiso4217:GBPxbrli:pure097367932023-09-01097367932024-08-31097367932023-09-012024-08-31097367932022-09-01097367932023-08-31097367932022-09-012023-08-3109736793bus:SmallEntities2023-09-012024-08-3109736793bus:AuditExempt-NoAccountantsReport2023-09-012024-08-3109736793bus:AbridgedAccounts2023-09-012024-08-3109736793bus:PrivateLimitedCompanyLtd2023-09-012024-08-3109736793core:WithinOneYear2024-08-3109736793core:AfterOneYear2024-08-3109736793core:WithinOneYear2023-08-3109736793core:AfterOneYear2023-08-3109736793core:ShareCapital2024-08-3109736793core:SharePremium2024-08-3109736793core:RevaluationReserve2024-08-3109736793core:OtherReservesSubtotal2024-08-3109736793core:RetainedEarningsAccumulatedLosses2024-08-3109736793core:ShareCapital2023-08-3109736793core:SharePremium2023-08-3109736793core:RevaluationReserve2023-08-3109736793core:OtherReservesSubtotal2023-08-3109736793core:RetainedEarningsAccumulatedLosses2023-08-3109736793core:LandBuildings2024-08-3109736793core:PlantMachinery2024-08-3109736793core:Vehicles2024-08-3109736793core:FurnitureFittings2024-08-3109736793core:OfficeEquipment2024-08-3109736793core:NetGoodwill2024-08-3109736793core:IntangibleAssetsOtherThanGoodwill2024-08-3109736793core:ListedExchangeTraded2024-08-3109736793core:UnlistedNon-exchangeTraded2024-08-3109736793core:LandBuildings2023-08-3109736793core:PlantMachinery2023-08-3109736793core:Vehicles2023-08-3109736793core:FurnitureFittings2023-08-3109736793core:OfficeEquipment2023-08-3109736793core:NetGoodwill2023-08-3109736793core:IntangibleAssetsOtherThanGoodwill2023-08-3109736793core:ListedExchangeTraded2023-08-3109736793core:UnlistedNon-exchangeTraded2023-08-3109736793core:LandBuildings2023-09-012024-08-3109736793core:PlantMachinery2023-09-012024-08-3109736793core:Vehicles2023-09-012024-08-3109736793core:FurnitureFittings2023-09-012024-08-3109736793core:OfficeEquipment2023-09-012024-08-3109736793core:NetGoodwill2023-09-012024-08-3109736793core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3109736793core:ListedExchangeTraded2023-09-012024-08-3109736793core:UnlistedNon-exchangeTraded2023-09-012024-08-3109736793core:MoreThanFiveYears2023-09-012024-08-3109736793core:Non-currentFinancialInstruments2024-08-3109736793core:Non-currentFinancialInstruments2023-08-3109736793dpl:CostSales2023-09-012024-08-3109736793dpl:DistributionCosts2023-09-012024-08-3109736793core:LandBuildings2023-09-012024-08-3109736793core:PlantMachinery2023-09-012024-08-3109736793core:Vehicles2023-09-012024-08-3109736793core:FurnitureFittings2023-09-012024-08-3109736793core:OfficeEquipment2023-09-012024-08-3109736793dpl:AdministrativeExpenses2023-09-012024-08-3109736793core:NetGoodwill2023-09-012024-08-3109736793core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3109736793dpl:GroupUndertakings2023-09-012024-08-3109736793dpl:ParticipatingInterests2023-09-012024-08-3109736793dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-012024-08-3109736793core:ListedExchangeTraded2023-09-012024-08-3109736793dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-012024-08-3109736793core:UnlistedNon-exchangeTraded2023-09-012024-08-3109736793dpl:CostSales2022-09-012023-08-3109736793dpl:DistributionCosts2022-09-012023-08-3109736793core:LandBuildings2022-09-012023-08-3109736793core:PlantMachinery2022-09-012023-08-3109736793core:Vehicles2022-09-012023-08-3109736793core:FurnitureFittings2022-09-012023-08-3109736793core:OfficeEquipment2022-09-012023-08-3109736793dpl:AdministrativeExpenses2022-09-012023-08-3109736793core:NetGoodwill2022-09-012023-08-3109736793core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3109736793dpl:GroupUndertakings2022-09-012023-08-3109736793dpl:ParticipatingInterests2022-09-012023-08-3109736793dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3109736793core:ListedExchangeTraded2022-09-012023-08-3109736793dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3109736793core:UnlistedNon-exchangeTraded2022-09-012023-08-3109736793core:NetGoodwill2024-08-3109736793core:IntangibleAssetsOtherThanGoodwill2024-08-3109736793core:LandBuildings2024-08-3109736793core:PlantMachinery2024-08-3109736793core:Vehicles2024-08-3109736793core:FurnitureFittings2024-08-3109736793core:OfficeEquipment2024-08-3109736793core:AfterOneYear2024-08-3109736793core:WithinOneYear2024-08-3109736793core:ListedExchangeTraded2024-08-3109736793core:UnlistedNon-exchangeTraded2024-08-3109736793core:ShareCapital2024-08-3109736793core:SharePremium2024-08-3109736793core:RevaluationReserve2024-08-3109736793core:OtherReservesSubtotal2024-08-3109736793core:RetainedEarningsAccumulatedLosses2024-08-3109736793core:NetGoodwill2023-08-3109736793core:IntangibleAssetsOtherThanGoodwill2023-08-3109736793core:LandBuildings2023-08-3109736793core:PlantMachinery2023-08-3109736793core:Vehicles2023-08-3109736793core:FurnitureFittings2023-08-3109736793core:OfficeEquipment2023-08-3109736793core:AfterOneYear2023-08-3109736793core:WithinOneYear2023-08-3109736793core:ListedExchangeTraded2023-08-3109736793core:UnlistedNon-exchangeTraded2023-08-3109736793core:ShareCapital2023-08-3109736793core:SharePremium2023-08-3109736793core:RevaluationReserve2023-08-3109736793core:OtherReservesSubtotal2023-08-3109736793core:RetainedEarningsAccumulatedLosses2023-08-3109736793core:NetGoodwill2022-09-0109736793core:IntangibleAssetsOtherThanGoodwill2022-09-0109736793core:LandBuildings2022-09-0109736793core:PlantMachinery2022-09-0109736793core:Vehicles2022-09-0109736793core:FurnitureFittings2022-09-0109736793core:OfficeEquipment2022-09-0109736793core:AfterOneYear2022-09-0109736793core:WithinOneYear2022-09-0109736793core:ListedExchangeTraded2022-09-0109736793core:UnlistedNon-exchangeTraded2022-09-0109736793core:ShareCapital2022-09-0109736793core:SharePremium2022-09-0109736793core:RevaluationReserve2022-09-0109736793core:OtherReservesSubtotal2022-09-0109736793core:RetainedEarningsAccumulatedLosses2022-09-0109736793core:AfterOneYear2023-09-012024-08-3109736793core:WithinOneYear2023-09-012024-08-3109736793core:Non-currentFinancialInstrumentscore:CostValuation2023-09-012024-08-3109736793core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-012024-08-3109736793core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-012024-08-3109736793core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-012024-08-3109736793core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-012024-08-3109736793core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-012024-08-3109736793core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3109736793core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3109736793core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3109736793core:Non-currentFinancialInstrumentscore:CostValuation2024-08-3109736793core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-08-3109736793core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-08-3109736793core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-08-3109736793core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-08-3109736793core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-08-3109736793core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-08-3109736793core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-08-3109736793core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-08-3109736793core:Non-currentFinancialInstrumentscore:CostValuation2023-08-3109736793core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-3109736793core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-3109736793core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-3109736793core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-3109736793core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-3109736793core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-3109736793core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-3109736793core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3109736793bus:Director12023-09-012024-08-3109736793bus:Director22023-09-012024-08-31

ORRANJE PERFORMANCE LTD

Registered Number
09736793
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

ORRANJE PERFORMANCE LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

MORTIMER, Katie
MORTIMER, Oliver Jon

Company Secretary

MORTIMER, Katie

Registered Address

Unit 4, Tollgate House Business Centre Blithbury Road
Hamstall Ridware
Rugeley
WS15 3RT

Registered Number

09736793 (England and Wales)
ORRANJE PERFORMANCE LTD
Statement of Financial Position
31 August 2024

Notes

2024

2023

£

£

£

£

Called up share capital not paid100100
Fixed assets
Tangible assets39,56412,768
Investments42,5282,428
12,09215,196
Current assets
Stocks201,616227,983
Debtors516,32913,453
Cash at bank and on hand15,03015,778
232,975257,214
Creditors amounts falling due within one year6(185,417)(139,636)
Net current assets (liabilities)47,658117,678
Total assets less current liabilities59,750132,874
Creditors amounts falling due after one year(17,541)(25,206)
Net assets42,209107,668
Capital and reserves
Called up share capital100100
Profit and loss account42,109107,568
Shareholders' funds42,209107,668
The financial statements were approved and authorised for issue by the Board of Directors on 10 January 2025, 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 2024

1.Accounting policies
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.
Statement of compliance
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Functional and presentation currency
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
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.
Foreign currency translation
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.
Tangible fixed assets and depreciation
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:
Investments
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.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Government grants or assistance
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.
2.Average number of employees

20242023
Average number of employees during the year32
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 2336,460
Additions1,205
At 31 August 2437,665
Depreciation and impairment
At 01 September 2323,692
Charge for year4,409
At 31 August 2428,102
Net book value
At 31 August 249,564
At 31 August 2312,768
4.Fixed asset investments

Total

£
Cost or valuation
At 01 September 232,428
Additions100
At 31 August 242,528
Net book value
At 31 August 242,528
At 31 August 232,428
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables10,5248,453
Other debtors2,5162,000
Prepayments and accrued income3,2893,000
Total16,32913,453
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.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables44,12313,190
Taxation and social security4,7165,871
Other creditors135,078117,574
Accrued liabilities and deferred income1,5003,001
Total185,417139,636
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.