Orca Service Technologies IP Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 13120082

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		85,000		85,000
Investments	5		100		100

			85,100		85,100
TOTAL ASSETS LESS CURRENT LIABILITIES			85,100		85,100

Creditors: Amounts Falling Due After More Than One Year	6		(85,000 )		(85,000 )

NET ASSETS			100		100

CAPITAL AND RESERVES
Called up share capital	7		100		100

SHAREHOLDERS' FUNDS			100		100

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr G Roberts-Smith

Director

19/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Orca Service Technologies IP Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13120082 . The registered office is B5 Westacott Business Centre, Westacott Way, Maidenhead, Berkshire, SL6 3RT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

2.4. Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.5. Creditors

Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2023: 2)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2024	85,000

As at 31 December 2024	85,000

Net Book Value
As at 31 December 2024	85,000

As at 1 January 2024	85,000

Page 2

Page 3

Orca Service Technologies IP Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2024	100

As at 31 December 2024	100

Provision
As at 1 January 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	100

As at 1 January 2024	100

6. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Other creditors	85,000	85,000

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

Page 3