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REGISTERED NUMBER: SC658374 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Orca Global Company Limited

Orca Global Company Limited (Registered number: SC658374)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Orca Global Company Limited (Registered number: SC658374)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 12,826 |  | 10,911 |  |

Tangible assets | 5 | 768,847 |  | 456,425 |  |

781,673 |  | 467,336 |  |

CURRENT ASSETS

Stocks | 571,522 |  | 556,236 |  |

Debtors | 6 | 848,076 |  | 618,012 |  |

Cash at bank | 466,976 |  | 637,293 |  |

1,886,574 |  | 1,811,541 |  |

CREDITORS

Amounts falling due within one year | 7 | (985,253 | ) | (928,539 | ) |

NET CURRENT ASSETS | 901,321 |  | 883,002 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,682,994 |  | 1,350,338 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (825,625 | ) | (1,219,405 | ) |

PROVISIONS FOR LIABILITIES | (188,462 | ) | - |  |

NET ASSETS | 668,907 |  | 130,933 |  |

CAPITAL AND RESERVES

Called up share capital | 260,000 |  | 260,000 |  |

Retained earnings | 408,907 |  | (129,067 | ) |

668,907 |  | 130,933 |  |

Orca Global Company Limited (Registered number: SC658374)

Balance Sheet - continued

31 December 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 3 March 2026 and were signed on its behalf by:

Mr D Cowie - Director

Orca Global Company Limited (Registered number: SC658374)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Orca Global Company Limited is a private company, limited by shares, domiciled in Scotland, registration number SC658374. The registered office is Blackhouse Circle, Blackhouse Industrial Estate, Peterhead, Aberdeenshire, AB42 1BN.

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.

| Turnover

| Turnover represents net invoiced sales of goods respect of professional hygiene chemicals and cleaning products, excluding value added tax. Sales are recognised at the point at which the goods are delivered.

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of three years.

| Website and rebranding are being amortised evenly over their estimated useful life of three years.

| Tangible fixed assets and depreciation

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 20% on cost

| Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

| The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is represented by purchase price.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Orca Global Company Limited (Registered number: SC658374)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Provisions

| Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

| Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 27 (2024 - 21 ) .

Orca Global Company Limited (Registered number: SC658374)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 January 2025 | 44,344 |  |

| Additions | 10,104 |  |

| At 31 December 2025 | 54,448 |  |

| AMORTISATION

| At 1 January 2025 | 33,433 |  |

| Charge for year | 8,189 |  |

| At 31 December 2025 | 41,622 |  |

| NET BOOK VALUE

| At 31 December 2025 | 12,826 |  |

| At 31 December 2024 | 10,911 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 618,204 |  |

| Additions | 465,024 |  |

| At 31 December 2025 | 1,083,228 |  |

| DEPRECIATION

| At 1 January 2025 | 161,779 |  |

| Charge for year | 152,602 |  |

| At 31 December 2025 | 314,381 |  |

| NET BOOK VALUE

| At 31 December 2025 | 768,847 |  |

| At 31 December 2024 | 456,425 |  |

Orca Global Company Limited (Registered number: SC658374)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 271,295 |  |

| Additions | 173,516 |  |

| Transfer to ownership | (38,500 | ) |

| At 31 December 2025 | 406,311 |  |

| DEPRECIATION

| At 1 January 2025 | 27,042 |  |

| Charge for year | 54,484 |  |

| Transfer to ownership | (6,417 | ) |

| At 31 December 2025 | 75,109 |  |

| NET BOOK VALUE

| At 31 December 2025 | 331,202 |  |

| At 31 December 2024 | 244,253 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 817,532 |  | 560,386 |  |

| Other debtors | 30,544 |  | 57,626 |  |

848,076 |  | 618,012 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 110,876 |  | 64,315 |  |

| Trade creditors | 288,226 |  | 361,429 |  |

| Amounts owed to related parties | 213,600 |  | 213,600 |  |

| Taxation and social security | 151,307 |  | 151,934 |  |

| Other creditors | 221,244 |  | 137,261 |  |

985,253 |  | 928,539 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 119,143 |  | 107,535 |  |

| Amounts owed to related parties | 706,482 |  | 1,111,870 |  |

825,625 |  | 1,219,405 |  |

Orca Global Company Limited (Registered number: SC658374)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 230,019 |  | 171,850 |  |

| Hire purchase contracts are secured on the assets to which they relate.

10. | RELATED PARTY DISCLOSURES

| At the year end the company owed £920,082 (2024: £1,325,470) to companies with common directors and shareholders.