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Registration number: 13417114

Orca Property Holdings Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 May 2025

Orca Property Holdings Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 6

Orca Property Holdings Ltd

Company Information

Directors | Mrs Amanda Jacqueline Roddy Mr Ryan Paul Roddy

Registered office | 1 Plemstall Way Mickle Trafford Chester CH2 1QJ

Accountants | RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Orca Property Holdings Ltd

(Registration number: 13417114)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 230,000 | 230,000
Current assets |  |  |
Debtors | 5 | 228 | 3,261
Cash at bank and in hand |  | 67,567 | 4,128
|  | 67,795 | 7,389
Creditors: Amounts falling due within one year | 6 | (770) | (1,371)
Net current assets |  | 67,025 | 6,018
Total assets less current liabilities |  | 297,025 | 236,018
Creditors: Amounts falling due after more than one year | 6 | (298,771) | (249,156)
Net liabilities |  | (1,746) | (13,138)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (1,846) | (13,238)
Shareholders' deficit |  | (1,746) | (13,138)

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

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

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 8 January 2026 and signed on its behalf by:

Orca Property Holdings Ltd

(Registration number: 13417114)
Balance Sheet as at 31 May 2025 (continued)

......................................... Mrs Amanda Jacqueline Roddy Director
......................................... Mr Ryan Paul Roddy Director

Orca Property Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Plemstall Way
Mickle Trafford
Chester
CH2 1QJ

These financial statements were authorised for issue by the Board on 8 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Orca Property Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

2 | Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4 | Investment properties

| 2025 £
At 1 June | 230,000
At 31 May | 230,000

The fair value of the property at 31st May 2025 has been arrived at on the basis of a valuation carried out at that date by the director of the company, who is not a professionally qualified valuer. The valuation of £230,000 was arrived at by reference to the market evidence of transaction prices for similar properties in its location the property is situated.

There has been no valuation of investment property by an independent valuer.

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 2,431
Prepayments | 228 | -
Other debtors | - | 830
| 228 | 3,261

Orca Property Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 364 | 135
Accruals and deferred income | 405 | 405
Other creditors | 1 | 831
| 770 | 1,371

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 247,356 | 211,732
Other non-current financial liabilities |  | 51,415 | 37,424
|  | 298,771 | 249,156

7 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the current year were as follows:

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

| Revaluation reserve £ | Total £
Surplus/deficit on property, plant and equipment revaluation | (28,033) | (28,033)

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 247,356 | 211,732