P J ORR LTD

Company Registration Number:
SC457928 (Scotland)

Unaudited abridged accounts for the year ended 31 August 2024

Period of accounts

Start date: 01 September 2023

End date: 31 August 2024

P J ORR LTD

Contents of the Financial Statements

for the Period Ended 31 August 2024

Balance sheet
Notes

P J ORR LTD

Balance sheet

As at 31 August 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 33,322 10,634
Total fixed assets: 33,322 10,634
Current assets
Debtors:   90,770 76,871
Cash at bank and in hand: 12,355 14,393
Total current assets: 103,125 91,264
Creditors: amounts falling due within one year:   (35,380) (36,420)
Net current assets (liabilities): 67,745 54,844
Total assets less current liabilities: 101,067 65,478
Creditors: amounts falling due after more than one year:   (38,990) (31,172)
Total net assets (liabilities): 62,077 34,306
Capital and reserves
Called up share capital: 100 1
Profit and loss account: 61,977 34,305
Shareholders funds: 62,077 34,306

The notes form part of these financial statements

P J ORR LTD

Balance sheet statements

For the year ending 31 August 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 27 May 2025
and signed on behalf of the board by:

Name: P J Orr
Status: Director

The notes form part of these financial statements

P J ORR LTD

Notes to the Financial Statements

for the Period Ended 31 August 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.

Tangible fixed assets and depreciation policy

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Plant and machinery - 25% Reducing balance Computer equipment - 33% Straight line

Other accounting policies

Deferred tax Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

P J ORR LTD

Notes to the Financial Statements

for the Period Ended 31 August 2024

2. Employees

2024 2023
Average number of employees during the period 4 4

P J ORR LTD

Notes to the Financial Statements

for the Period Ended 31 August 2024

3. Tangible Assets

Total
Cost £
At 01 September 2023 42,487
Additions 33,795
At 31 August 2024 76,282
Depreciation
At 01 September 2023 31,853
Charge for year 11,107
At 31 August 2024 42,960
Net book value
At 31 August 2024 33,322
At 31 August 2023 10,634

P J ORR LTD

Notes to the Financial Statements

for the Period Ended 31 August 2024

4. Loans to directors

Name of director receiving advance or credit: P J Orr
Description of the loan: Loan to director
£
Balance at 01 September 2023 4,756
Advances or credits made: 3,420
Advances or credits repaid: 4,756
Balance at 31 August 2024 3,420

The loan is interest free and repayable on demand.

P J ORR LTD

Notes to the Financial Statements

for the Period Ended 31 August 2024

5. Related party transactions

Name of the related party: McGregor Orr
Relationship:
common director
Description of the Transaction: Expenses paid on behalf of the McGregor Orr Ltd
£
Balance at 01 September 2023 12,000
Balance at 31 August 2024 15,898