Company registration number 13617551 (England and Wales)
ORION GAMES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH REGISTRAR
ORION GAMES LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
ORION GAMES LTD (REGISTERED NUMBER: 13617551)
BALANCE SHEET
AS AT
30 SEPTEMBER 2024
30 September 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
7,563
10,085
Current assets
Debtors
4
109,903
36,433
Cash at bank and in hand
3,936
85,068
113,839
121,501
Creditors: amounts falling due within one year
5
(185,383)
(160,307)
Net current liabilities
(71,544)
(38,806)
Net liabilities
(63,981)
(28,721)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(64,081)
(28,821)
Total equity
(63,981)
(28,721)
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
For the financial year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved and signed by the director and authorised for issue on 11 June 2025
Ms D Drew
Director
ORION GAMES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -
1
Accounting policies
Company information
Orion Games Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 4th Floor, 399-401 Strand, London, United Kingdom, WC2R 0LT.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.
1.3
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and equipment
25% Reducing Balance
It equipment
25% Reducing Balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2024
2023
Number
Number
Total
1
1
ORION GAMES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 3 -
3
Tangible fixed assets
Plant and equipment
It equipment
Total
£
£
£
Cost
At 1 October 2023 and 30 September 2024
9,128
1,885
11,013
Depreciation and impairment
At 1 October 2023
501
427
928
Depreciation charged in the year
2,157
365
2,522
At 30 September 2024
2,658
792
3,450
Carrying amount
At 30 September 2024
6,470
1,093
7,563
At 30 September 2023
8,627
1,458
10,085
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
109,903
36,433
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
5,280
4,004
Taxation and social security
710
21,958
Other creditors
179,393
134,345
185,383
160,307