REGISTERED NUMBER: 03391524 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

OR3D Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J A Earl

Mrs A A Earl

REGISTERED OFFICE:

3 Cedar Court

Brynkinallt Business Centre

Chirk

Wrexham

LL14 5NS

REGISTERED NUMBER:

03391524 (England and Wales)

ACCOUNTANTS:

Guy Walmsley Limited

3 Grove Road

Wrexham

LL11 1DY

FIXED ASSETS

Tangible assets

4

434,811

501,508

CURRENT ASSETS

Stocks

75,470

80,000

Debtors

5

220,544

209,052

Cash at bank

9,439

1,879

305,453

290,931

CREDITORS

Amounts falling due within one year

6

214,612

252,891

NET CURRENT ASSETS

90,841

38,040

TOTAL ASSETS LESS CURRENT LIABILITIES

525,652

539,548

CREDITORS

Amounts falling due after more than one year

7

(219,880

)

(224,618

)

PROVISIONS FOR LIABILITIES

(58,172

)

(92,634

)

NET ASSETS

247,600

222,296

CAPITAL AND RESERVES

Called up share capital

8

8

Retained earnings

247,592

222,288

247,600

222,296

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 2 December 2025 and were signed on its behalf by:

Mr J A Earl - Director

1.	STATUTORY INFORMATION

OR3D 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

1,202,040

Additions

78,757

Disposals

(1,631

)

At 31 March 2025

1,279,166

DEPRECIATION

At 1 April 2024

700,532

Charge for year

144,938

Eliminated on disposal

(1,115

)

At 31 March 2025

844,355

NET BOOK VALUE

At 31 March 2025

434,811

At 31 March 2024

501,508

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

129,825

118,316

Amounts owed by associates

44

-

Other debtors

90,675

90,736

220,544

209,052

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

58,531

57,181

Trade creditors

40,238

28,702

Taxation and social security

(5,756

)

42,442

Other creditors

121,599

124,566

214,612

252,891

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

73,080

15,833

Hire purchase contracts

144,300

206,285

Other creditors

2,500

2,500

219,880

224,618

8.	SECURED DEBTS

National Westminster Bank Plc hold a debenture the particulars of which are a fixed and floating charge over the undertaking and all property and assets present and future including goodwill, uncalled capital, buildings, fixtures, fixed plant and machinery.