REGISTERED NUMBER: 07953214 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ORCA SEARCH LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

O Rezai

SECRETARY:

O Rezai

REGISTERED OFFICE:

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

REGISTERED NUMBER:

07953214 (England and Wales)

ACCOUNTANTS:

Sargeant Partnership Limited

Chartered Accountants

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

2,084

-

2,084

CURRENT ASSETS

Cash at bank

-

1

CREDITORS

Amounts falling due within one year

6

29,884

29,364

NET CURRENT LIABILITIES

(29,884

)

(29,363

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(29,884

)

(27,279

)

PROVISIONS FOR LIABILITIES

-

521

NET LIABILITIES

(29,884

)

(27,800

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(29,886

)

(27,802

)

SHAREHOLDERS' FUNDS

(29,884

)

(27,800

)

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

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

O Rezai - Director

1.	STATUTORY INFORMATION

Orca Search Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% per annum on reducing balance

Computer equipment

-

33% per annum on cost

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

7,009

Disposals

(7,009

)

At 31 March 2025

-

AMORTISATION

At 1 April 2024

7,009

Eliminated on disposal

(7,009

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

10,595

2,089

12,684

Disposals

(10,595

)

(2,089

)

(12,684

)

At 31 March 2025

-

-

-

DEPRECIATION

At 1 April 2024

9,434

1,166

10,600

Eliminated on disposal

(9,434

)

(1,166

)

(10,600

)

At 31 March 2025

-

-

-

NET BOOK VALUE

At 31 March 2025

-

-

-

At 31 March 2024

1,161

923

2,084

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

91

Trade creditors

-

570

Taxation and social security

-

(355

)

Other creditors

29,884

29,058

29,884

29,364

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed the Director £29,884 (2024: £27,378).

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sargeant Partnership Limited

Chartered Accountants

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

31 December 2025