IRIS Accounts Production v25.1.0.734 09793766 Board of Directors Board of Directors 1.10.23 30.9.24 30.9.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh097937662023-09-30097937662024-09-30097937662023-10-012024-09-30097937662022-09-30097937662022-10-012023-09-30097937662023-09-3009793766ns15:EnglandWales2023-10-012024-09-3009793766ns14:PoundSterling2023-10-012024-09-3009793766ns10:Director12023-10-012024-09-3009793766ns10:Director22023-10-012024-09-3009793766ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3009793766ns10:SmallEntities2023-10-012024-09-3009793766ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3009793766ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3009793766ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3009793766ns10:FullAccounts2023-10-012024-09-3009793766ns5:CurrentFinancialInstruments2024-09-3009793766ns5:CurrentFinancialInstruments2023-09-3009793766ns5:Non-currentFinancialInstruments2024-09-3009793766ns5:Non-currentFinancialInstruments2023-09-3009793766ns5:ShareCapital2024-09-3009793766ns5:ShareCapital2023-09-3009793766ns5:RetainedEarningsAccumulatedLosses2024-09-3009793766ns5:RetainedEarningsAccumulatedLosses2023-09-3009793766ns10:RegisteredOffice2023-10-012024-09-3009793766ns5:LeaseholdImprovements2023-10-012024-09-3009793766ns5:PlantMachinery2023-10-012024-09-3009793766ns5:FurnitureFittings2023-10-012024-09-3009793766ns5:MotorVehicles2023-10-012024-09-3009793766ns5:ComputerEquipment2023-10-012024-09-3009793766ns5:LeaseholdImprovements2023-09-3009793766ns5:PlantMachinery2023-09-3009793766ns5:FurnitureFittings2023-09-3009793766ns5:LeaseholdImprovements2024-09-3009793766ns5:PlantMachinery2024-09-3009793766ns5:FurnitureFittings2024-09-3009793766ns5:LeaseholdImprovements2023-09-3009793766ns5:PlantMachinery2023-09-3009793766ns5:FurnitureFittings2023-09-3009793766ns5:MotorVehicles2023-09-3009793766ns5:ComputerEquipment2023-09-3009793766ns5:MotorVehicles2024-09-3009793766ns5:ComputerEquipment2024-09-3009793766ns5:MotorVehicles2023-09-3009793766ns5:ComputerEquipment2023-09-3009793766ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3009793766ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30
REGISTERED NUMBER: 09793766 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Orca Engineering Ltd

Orca Engineering Ltd (Registered number: 09793766)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


Orca Engineering Ltd (Registered number: 09793766)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 7,870 9,946

CURRENT ASSETS
Debtors 5 6,350 9,017
Cash at bank 13,756 6,644
20,106 15,661
CREDITORS
Amounts falling due within one year 6 16,476 9,774
NET CURRENT ASSETS 3,630 5,887
TOTAL ASSETS LESS CURRENT LIABILITIES 11,500 15,833

CREDITORS
Amounts falling due after more than one year 7 (8,000 ) (14,000 )

PROVISIONS FOR LIABILITIES (1,397 ) (1,428 )
NET ASSETS 2,103 405

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,003 305
SHAREHOLDERS' FUNDS 2,103 405

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

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

Orca Engineering Ltd (Registered number: 09793766)

Balance Sheet - continued
30 September 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 March 2025 and were signed on its behalf by:




Mr N P Mellor - Director



Mrs D B C Mellor - Director


Orca Engineering Ltd (Registered number: 09793766)

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

1. STATUTORY INFORMATION

Orca Engineering Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09793766

Registered office: Godleybrook Farm
Whitehurst Lane
Dilhorne
Stoke-on-Trent
Staffordshire
ST10 2PG

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue is recognised as the company becomes entitled to consideration for the goods supplied. Therefore turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% straight line basis
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 10% straight line basis
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 2 (2023 - 2 ) .

Orca Engineering Ltd (Registered number: 09793766)

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

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 October 2023 3,874 1,243 4,000
Additions - 460 -
At 30 September 2024 3,874 1,703 4,000
DEPRECIATION
At 1 October 2023 778 420 1,600
Charge for year 390 321 400
At 30 September 2024 1,168 741 2,000
NET BOOK VALUE
At 30 September 2024 2,706 962 2,000
At 30 September 2023 3,096 823 2,400

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2023 2,750 10,281 22,148
Additions - 585 1,045
At 30 September 2024 2,750 10,866 23,193
DEPRECIATION
At 1 October 2023 1,203 8,201 12,202
Charge for year 387 1,623 3,121
At 30 September 2024 1,590 9,824 15,323
NET BOOK VALUE
At 30 September 2024 1,160 1,042 7,870
At 30 September 2023 1,547 2,080 9,946

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,350 3,240
Other debtors - 5,777
6,350 9,017

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,000 6,000
Trade creditors 5,381 793
Taxation and social security 2,691 1,406
Other creditors 2,404 1,575
16,476 9,774

Orca Engineering Ltd (Registered number: 09793766)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 8,000 14,000