Orca Service Technologies Limited

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

Registered number: 13123539

		2024		2023
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	905,699		635,677
Cash at bank and in hand		3,774		8,062

		909,473		643,739
Creditors: Amounts Falling Due Within One Year	5	(1,271,569 )		(725,185 )

NET CURRENT ASSETS (LIABILITIES)			(362,096 )		(81,446 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(362,096 )		(81,446 )

NET LIABILITIES			(362,096 )		(81,446 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(362,196 )		(81,546 )

SHAREHOLDERS' FUNDS			(362,096)		(81,446)

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 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13123539 . 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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The director C B Craggs has confirmed that continued support will be provided and in addition it is forecast that the company will make profits in future periods.

2.3. 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.

2.4. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.5. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.6. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). 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: 11 (2023: 8)

4. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	904,866	454,000
Amounts owed by group undertakings	-	133,603
Other debtors	833	48,074

	905,699	635,677

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Orca Service Technologies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	241,085	2,365
Amounts owed to group undertakings	910,632	651,658
Other creditors	6,928	28,370
Taxation and social security	112,924	42,792

	1,271,569	725,185

6. Share Capital

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

7. Related Party Transactions

During the year the company supplied services solely to companies and entities under the ultimate control of the director C B Craggs. The amounts charged was as follows; McFarlane Telfer Ltd £217,797 (2023 - £193,373), McFarlane Telfer Refrigeration and Kitchen Equipment Trading LLC (Dubai, UAE) £41,705 (2023 - £43,974), Oasis International Trading Company (Saudi Arabia) £16,575 (2023 - £16,954), McFarlane Telfer Trading and Services LLC (Doha, Qatar) £18,494 (2023 - £15,449), McFarlane Telfer Muscat SPC (Oman) £3,072 (2023 - £4,170), MCFT Nederland BV £15,032 (2023 - £27,276), MCFT Philippines Trading Inc £42,031 (2023 - £28,106).

During the year the company was charged a management charge of £83,250 (2023 - £84,000), covering premises and other overhead costs, by McFarlane Telfer Limited.

Included in debtors are amounts owed by companies and entities under the ultimate control of the director C B Craggs. The amounts owed were as follows: McFarlane Telfer Ltd £629,392 (2023 - £454,000), McFarlane Telfer Refrigeration and Kitchen Equipment Trading LLC (Dubai, UAE) £85,678 (2023 - £41,649), Oasis International Trading Company (Saudi Arabia) £33,528 (2023 - £16,954), MCFT Nederland BV £42,308 (2023 - £27,276), McFarlane Telfer Muscat SPC (Oman) £7,242 (2023 - £4,170), MCFT Philippines Trading Inc £70,137 (2023 - £28,106), McFarlane Telfer Trading and Services LLC (Doha, Qatar) £33,943 (2023 - £15,449).

Included in creditors is £908,308 (2023 - £651,658) owed to McFarlane Telfer Limited, an associated company under the ultimate control of the director C B Craggs.

8. Ultimate Controlling Party

The company was under the control of the director C B Craggs throughout the current and previous periods by virtue of his 100% holding in the immediate parent company Orca Service Technologies IP Limited.

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