Orca Consulting Services Ltd

Orca Consulting Services Ltd
Contents Page
For the year ended 30 June 2025

Company information	1
Director's report	2
Statement of financial position	3
Statement of changes in equity	4
Notes to the financial statements	5

Orca Consulting Services Ltd
Company Information
For the year ended 30 June 2025

Director	S L Russell
Registered Number	12693426
Registered Office	78 Granville Road Cowes PO31 7JF
Accountants	Blue Peak Consulting Ltd Arena 100 Berkshire Place, Gf33, Winnersh, Wokingham, Berkshire RG41 5RD

1

Orca Consulting Services Ltd
Director's Report
For the year ended 30 June 2025

Director's report and financial statements

The director presents their annual report and the financial statements for the year ended 30 June 2025.

Director

The director who served the company throughout the year was as follows:

S L Russell

Statement of director's responsibilities

The director is responsible for preparing the directors report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.

----------------------------------
S L Russell
Director

Date approved: 10 September 2025

2

Orca Consulting Services Ltd
Statement of Financial Position
As at 30 June 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	3,171	3,743
Tangible fixed assets	4	2,108	700
		5,279	4,443
Current assets
Debtors	5	5,355	3,124
Cash at bank and in hand		4,661	1,245
		10,016	4,369
Creditors: amount falling due within one year	6	(15,119)	(6,013)
Net current assets		(5,103)	(1,644)

Total assets less current liabilities		176	2,799
Net assets		176	2,799

Capital and reserves
Called up share capital	7	1	1
Profit and loss account		175	2,798
Shareholders' funds		176	2,799

For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 10 September 2025 and were signed by:

-------------------------------
S L Russell
Director

3

Orca Consulting Services Ltd
Statement of Changes in Equity
For the year ended 30 June 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 July 2023	1	13,323	13,324
Profit for the year		18,475	18,475
Total comprehensive income for the year	-	18,475	18,475
Dividends		(29,000)	(29,000)
Total investments by and distributions to owners	-	(29,000)	(29,000)
At 30 June 2024	1	2,798	2,799
At 01 July 2024	1	2,798	2,799
Profit for the year		30,977	30,977
Total comprehensive income for the year	-	30,977	30,977
Dividends		(33,600)	(33,600)
Total investments by and distributions to owners	-	(33,600)	(33,600)
At 30 June 2025	1	175	176

4

Orca Consulting Services Ltd
Notes to the Financial Statements
For the year ended 30 June 2025

General Information

Orca Consulting Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 12693426, registration address 78 Granville Road, Cowes, PO31 7JF.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted

Intangible assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date if the fair value can be measured reliably.

Amortisation 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:

Software 5 years straight line

Tangible fixed assets

Tangible fixed assets, 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:

Computer Equipment

4 Years Straight Line

Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 July 2024	9,050	9,050
Additions	1,548	1,548
Disposals	-	-
At 30 June 2025	10,598	10,598
Amortisation
At 01 July 2024	5,307	5,307
Charge for year	2,120	2,120
On disposals	-	-
At 30 June 2025	7,427	7,427
Net book values
At 30 June 2025	3,171	3,171
At 30 June 2024	3,743	3,743

4.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 July 2024	2,470	2,470
Additions	2,317	2,317
Disposals	-	-
At 30 June 2025	4,787	4,787
Depreciation
At 01 July 2024	1,770	1,770
Charge for year	909	909
On disposals	-	-
At 30 June 2025	2,679	2,679
Net book values
Closing balance as at 30 June 2025	2,108	2,108
Opening balance as at 01 July 2024	700	700

5.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	2,490	2,355
Prepayments & Accrued Income	878	769
Directors' Current Accounts	1,987	0
	5,355	3,124

6.

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	7,023	4,512
PAYE & Social Security	7,376	0
Accrued Expenses	720	720
Other Creditors	0	781
	15,119	6,013

7.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Ordinary share of £1.00 each	1		1
	1		1

5

Registered Number: 12693426
England and Wales
ORCA CONSULTING SERVICES LTD

Unaudited Financial Statements

Period of accounts Start date: 01 July 2024 End date: 30 June 2025