Lawrie Orr Limited 31/03/2025 iXBRL

Company registration number: SC314424

Lawrie Orr Limited

Unaudited filleted financial statements

31 March 2025

Lawrie Orr Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Lawrie Orr Limited

Directors and other information


	Directors	M L B Orr
		E E Orr


	Secretary	E E Orr


	Company number	SC314424


	Registered office	47 Strathmore Avenue
		Dunblane
		FK15 9HX


	Accountants	Dickson Middleton
		20 Barnton Street
		Stirling
		FK8 1NE




	Bankers	Virgin Money
		56 Murray Place
		Stirling
		FK8 2BX

Lawrie Orr Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Lawrie Orr Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lawrie Orr Limited for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the board of directors of Lawrie Orr Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Lawrie Orr Limited and state those matters that we have agreed to state to the board of directors of Lawrie Orr Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lawrie Orr Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Lawrie Orr Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lawrie Orr Limited. You consider that Lawrie Orr Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lawrie Orr Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Dickson Middleton

Chartered Accountants

20 Barnton Street

Stirling

FK8 1NE

10 December 2025

Lawrie Orr Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	684		1,179
		_______		_______
			684		1,179

Current assets
Debtors	7	8,494		27,935
Cash at bank and in hand		68,107		49,233
		_______		_______
		76,601		77,168
Creditors: amounts falling due
within one year	8	( 63,677)		( 60,944)
		_______		_______
Net current assets			12,924		16,224
			_______		_______
Total assets less current liabilities			13,608		17,403


Provisions for liabilities			( 130)		( 224)

			_______		_______
Net assets			13,478		17,179
			_______		_______

Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			12,478		16,179
			_______		_______
Shareholders funds			13,478		17,179
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 10 December 2025 , and are signed on behalf of the board by:

M L B Orr

Director

Company registration number: SC314424

Lawrie Orr Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 47 Strathmore Avenue, Dunblane, FK15 9HX.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, the functional currency of the entity, rounded to the nearest £.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services provided, after deduction of value added tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	10 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	33.3 %	straight line
Fittings fixtures and equipment	-	15 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

The entity deals only with basic financial instruments.Basic financial instruments are initially recognised at the transaction price and subsequently measured at settlement price.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	67,500	67,500
	_______	_______
Amortisation
At 1 April 2024 and 31 March 2025	67,500	67,500
	_______	_______
Carrying amount
At 31 March 2025	-	-
	_______	_______
At 31 March 2024	-	-
	_______	_______

6. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 April 2024 and 31 March 2025	14,926	3,521	18,447
	_______	_______	_______
Depreciation
At 1 April 2024	14,224	3,044	17,268
Charge for the year	423	72	495
	_______	_______	_______
At 31 March 2025	14,647	3,116	17,763
	_______	_______	_______
Carrying amount
At 31 March 2025	279	405	684
	_______	_______	_______
At 31 March 2024	702	477	1,179
	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	8,036	27,390
Other debtors	458	545
	_______	_______
	8,494	27,935
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	334	389
Social security and other taxes	16,300	13,256
Other creditors	47,043	47,299
	_______	_______
	63,677	60,944
	_______	_______

9. Controlling party

The company is under the joint control of L and E Orr.