REGISTERED NUMBER: 11159336 (England and Wales)

ORTA INVESTMENTS LTD

Unaudited Financial Statements

for the Year Ended 31 January 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Q M D Birchall

Miss D S Sabini

REGISTERED OFFICE:

The Stables Hollinhurst Drive

Lostock

Bolton

BL6 4JZ

REGISTERED NUMBER:

11159336 (England and Wales)

ACCOUNTANTS:

SCCA Limited T/a Stafford & Co

Chartered Accountants

3 The Studios

320 Chorley Old Road

Bolton

Lancashire

BL1 4JU

FIXED ASSETS

Investment property

4

275,000

271,791

CURRENT ASSETS

Debtors

5

884

-

Cash at bank

703

920

1,587

920

CREDITORS

Amounts falling due within one year

6

119,295

105,140

NET CURRENT LIABILITIES

(117,708

)

(104,220

)

TOTAL ASSETS LESS CURRENT LIABILITIES

157,292

167,571

CREDITORS

Amounts falling due after more than one year

7

195,000

195,000

NET LIABILITIES

(37,708

)

(27,429

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(37,710

)

(27,431

)

SHAREHOLDERS' FUNDS

(37,708

)

(27,429

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

Mr Q M D Birchall - Director

1.	STATUTORY INFORMATION

Orta Investments Ltd is a private company, limited by shares , registered in England and Wales. 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.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

and 31 January 2025

275,000

DEPRECIATION

At 1 February 2024

3,209

Charge for year

(3,209

)

At 31 January 2025

-

NET BOOK VALUE

At 31 January 2025

275,000

At 31 January 2024

271,791

The fair value of the investment property has been arrived at on the basis of a valuation carried out at the time of purchasing each of the properties. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. The directors feel that the property values at the balance sheet date are similar to those on the open market.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

884

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

-

4,648

Directors' current accounts

117,495

99,592

Accrued expenses

1,800

900

119,295

105,140

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans more 5 yrs non-inst

195,000

195,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

195,000

195,000

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

195,000

195,000

A charge, registered at Companies House dated 30 May 2018, in favour of Landbay Partner Limited in respect of the property, was satisfied on 4 January 2023.

A charge has been registered at Companies House dated 21 July 2023, in favour of Cumberland Building Society.

9.	ULTIMATE CONTROLLING PARTY

The directors are in control of the Company.