Orlando Studios Ltd.

Orlando Studios Ltd.
Contents Page
For the year ended 31 March 2025

Company information	1
Director's report	2
Accountants' report	3
Statement of financial position	4
Notes to the financial statements	5
Statement of changes in equity	6

Orlando Studios Ltd.
Company Information
For the year ended 31 March 2025

Director	Mr Alex Grigelis
Registered Number	04093019
Registered Office	Orlando Cottage The Mount Banbury Oxon OX17 2DA
Accountants	SJ Accountancy and Tax Ltd 2nd floor Clyde Offices 48 West George Street G2 1BP

1

Orlando Studios Ltd.
Director's Report
For the year ended 31 March 2025

Director's report and financial statements

Orlando Studios Ltd.The directors present their annual report and the financial statements for the year ended 31 March 2025.

Director

The director who served the company throughout the year was as follows:

Mr Alex Grigelis

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Mr Alex Grigelis
Director

Date approved: 31 December 2025

2

Orlando Studios Ltd. Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. SJ Accountancy and Tax Ltd 31 March 2025 .................................................... SJ Accountancy and Tax Ltd 2nd floor Clyde Offices 48 West George Street G2 1BP 31 December 2025 3

Orlando Studios Ltd.
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
SJ Accountancy and Tax Ltd
31 March 2025

....................................................

SJ Accountancy and Tax Ltd
2nd floor Clyde Offices
48 West George Street
G2 1BP
31 December 2025

3

Orlando Studios Ltd.
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	37,865	44,467
		37,865	44,467
Current assets
Debtors	4	5,982	5,982
Cash at bank and in hand		18,320	21,969
		24,302	27,951
Creditors: amount falling due within one year	5	(29,504)	(29,731)
Net current assets		(5,202)	(1,780)

Total assets less current liabilities		32,663	42,687
Creditors: amount falling due after more than one year	6	(8,251)	(12,200)
Provisions for liabilities	7	(10,958)	(11,006)
Net assets		13,454	19,481

Capital and reserves
Called up share capital		100	100
Profit and loss account		13,354	19,381
Shareholders' funds		13,454	19,481

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 31 December 2025 and were signed by:

-------------------------------
Mr Alex Grigelis
Director

4

Orlando Studios Ltd.
Statement of Changes in Equity
For the year ended 31 March 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 April 2023	100	31,411	31,511
Profit for the year		38,970	38,970
Total comprehensive income for the year	-	38,970	38,970
Dividends		(51,000)	(51,000)
Total investments by and distributions to owners	-	(51,000)	(51,000)
At 31 March 2024	100	19,381	19,481
At 01 April 2024	100	19,381	19,481
Profit for the year		33,973	33,973
Total comprehensive income for the year	-	33,973	33,973
Dividends		(40,000)	(40,000)
Total investments by and distributions to owners	-	(40,000)	(40,000)
At 31 March 2025	100	13,354	13,454

5

Orlando Studios Ltd.
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Orlando Studios Ltd. is a private company, limited by shares, registered in England and Wales, registration number 04093019, registration address Orlando Cottage, The Mount, Banbury, Oxon, OX17 2DA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	15% Reducing Balance
Fixtures and Fittings	15% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Motor Vehicles	Total
	£	£	£
At 01 April 2024	98,305	79,008	177,313
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	98,305	79,008	177,313
Depreciation
At 01 April 2024	83,577	49,189	132,766
Charge for year	2,209	4,473	6,682
On disposals	-	-	-
At 31 March 2025	85,786	53,662	139,448
Net book values
Closing balance as at 31 March 2025	12,519	25,346	37,865
Opening balance as at 01 April 2024	14,648	29,819	44,467

The net book value of Motor Vehicles includes £ 25,346 (2024 £29,819) in respect of assets leased under finance leases or hire purchase contracts.

4.

Debtors: amounts falling due within one year

	2025 £		2024 £
Other Debtors	5,982		5,982
	5,982		5,982

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	9,556	11,777
Other Creditors	10,304	10,305
Directors' Current Accounts	460	1,553
VAT	9,184	6,096
	29,504	29,731

6.

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	8,251		12,200
	8,251		12,200

7.

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	10,958		11,006
	10,958		11,006

6

Registered Number: 04093019
England and Wales
ORLANDO STUDIOS LTD.

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025