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Company Registration No. SC227179 (Scotland)
ORLO ENERGY LTD Unaudited accounts for the year ended 5 April 2025
ORLO ENERGY LTD Unaudited accounts Contents
Page
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ORLO ENERGY LTD Company Information for the year ended 5 April 2025
Director
Mr T B Donaldson
Company Number
SC227179 (Scotland)
Registered Office
25/38 BRUNSWICK ROAD EDINBURGH EH7 5GY
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ORLO ENERGY LTD Statement of financial position as at 5 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
358 
693 
Current assets
Debtors
11,280 
10,680 
Cash at bank and in hand
3,790 
8,636 
15,070 
19,316 
Creditors: amounts falling due within one year
(29,624)
(17,460)
Net current (liabilities)/assets
(14,554)
1,856 
Net (liabilities)/assets
(14,196)
2,549 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(14,198)
2,547 
Shareholders' funds
(14,196)
2,549 
For the year ending 5 April 2025 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 December 2025 and were signed on its behalf by
Mr T B Donaldson Director Company Registration No. SC227179
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ORLO ENERGY LTD Notes to the Accounts for the year ended 5 April 2025
1
Statutory information
ORLO ENERGY LTD is a private company, limited by shares, registered in Scotland, registration number SC227179. The registered office is 25/38 BRUNSWICK ROAD, EDINBURGH, EH7 5GY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% straight line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 6 April 2024
1,557 
At 5 April 2025
1,557 
Depreciation
At 6 April 2024
864 
Charge for the year
335 
At 5 April 2025
1,199 
Net book value
At 5 April 2025
358 
At 5 April 2024
693 
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ORLO ENERGY LTD Notes to the Accounts for the year ended 5 April 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,280 
10,680 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
3,112 
4,276 
Taxes and social security
492 
454 
Other creditors
8,281 
6,742 
Loans from directors
17,739 
5,988 
29,624 
17,460 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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