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REGISTERED NUMBER: SC080952 (Scotland)















Unaudited Financial Statements for the Year Ended 30 March 2024

for

Orlandos Limited

Orlandos Limited (Registered number: SC080952)






Contents of the Financial Statements
for the Year Ended 30 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Orlandos Limited

Company Information
for the Year Ended 30 March 2024







DIRECTORS: Mr Alaistair G MacPhee
Mrs Mary Teresa MacInnes





SECRETARY: Mr Alaistair G MacPhee





REGISTERED OFFICE: 5a Hyndland Court
6a Sydenham Road
Hyndland
Glasgow
G12 9NR





REGISTERED NUMBER: SC080952 (Scotland)





ACCOUNTANTS: Stevenson & Kyles
Chartered Accountants
25 Sandyford Place
Glasgow
G3 7NG

Orlandos Limited (Registered number: SC080952)

Balance Sheet
30 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 874 -

CURRENT ASSETS
Debtors 5 - 33,237
Cash at bank 109 631
109 33,868
CREDITORS
Amounts falling due within one year 6 7,921 31,849
NET CURRENT (LIABILITIES)/ASSETS (7,812 ) 2,019
TOTAL ASSETS LESS CURRENT
LIABILITIES

(6,938

)

2,019

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings (7,038 ) 1,919
SHAREHOLDERS' FUNDS (6,938 ) 2,019

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 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.

Orlandos Limited (Registered number: SC080952)

Balance Sheet - continued
30 March 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2025 and were signed on its behalf by:





Mr Alaistair G MacPhee - Director


Orlandos Limited (Registered number: SC080952)

Notes to the Financial Statements
for the Year Ended 30 March 2024

1. STATUTORY INFORMATION

Orlandos 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.

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 - 25% on cost

Financial instruments
Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

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

Orlandos Limited (Registered number: SC080952)

Notes to the Financial Statements - continued
for the Year Ended 30 March 2024

2. ACCOUNTING POLICIES - continued

Grant income
Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 31 March 2023 732
Additions 1,166
At 30 March 2024 1,898
DEPRECIATION
At 31 March 2023 732
Charge for year 292
At 30 March 2024 1,024
NET BOOK VALUE
At 30 March 2024 874
At 30 March 2023 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors - 33,237

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security (532 ) 7,995
Other creditors 8,453 23,854
7,921 31,849

Orlandos Limited (Registered number: SC080952)

Notes to the Financial Statements - continued
for the Year Ended 30 March 2024

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 March 2024 and 30 March 2023:

2024 2023
£    £   
Mr Alaistair G MacPhee
Balance outstanding at start of year - 20,961
Amounts repaid - (20,961 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

9. ULTIMATE CONTROLLING PARTY



The company was under the control of Mr A MacPhee, a director, throughout the period. Mr MacPhee is personally interested in 99% of the company's issued share capital.