Registration number: 12374530

Orbital Construction Limited

Contents of the Financial Statements
for the Year Ended 31 July 2025

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 7

Orbital Construction Limited

Company Information
for the Year Ended 31 July 2025

Director:

JJ Greene

Registered office:

Savoy House Savoy Circus London W3 7DA

Registerd Number:

12374530

Accountants:

Wem & Co Chartered Accountants Savoy House Savoy Circus London W3 7DA

Orbital Construction Limited

(Registration number: 12374530)
Abridged Balance Sheet
as at 31 July 2025

	Note	31.07.25 £	31.07.24 £
Fixed assets
Tangible assets	4	22,864	20,418
Current assets
Stocks	5	24,000	24,600
Debtors		1,082,637	1,428,385
Cash at bank and in hand		48,070	53,100
		1,154,707	1,506,085
Creditors: Amounts falling due within one year		(786,783)	(1,243,509)
Net current assets		367,924	262,576
Total assets less current liabilities		390,788	282,994
Creditors: Amounts falling due after more than one year		(3,269)	(6,282)
Provisions for liabilities		(1,505)	(3,145)
Accruals and deferred income		(7,120)	-
Net assets		378,894	273,567
Capital and reserves
Called up share capital		1	1
Retained earning		378,893	273,566
Shareholders' funds		378,894	273,567

For the financial year ending 31 July 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; and
•	The director acknowledges his 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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Orbital Construction Limited

(Registration number: 12374530)
Abridged Balance Sheet
as at 31 July 2025 (continued)

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 April 2026
 

......................................... JJ Greene Director

Orbital Construction Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

1	General information

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

The address of its registered office is:
Savoy House
Savoy Circus
London
W3 7DA
England

These financial statements were authorised for issue by the director on 21 April 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 abridged 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 abridged 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.

The presentational currency is Pound Sterling (£).

Summary of disclosure exemptions

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Going concern

The financial statements have been prepared on a going concern basis.

Orbital Construction Limited

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

2	Accounting policies (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	Straight line over 3 years
Plant and machinery	Straight line 25%

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Orbital Construction Limited

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

2	Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Orbital Construction Limited

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

4	Tangible assets

	Office equipment £	Tangible assets £
Cost or valuation
At 1 August 2024	-	39,240
Additions	1,353	13,353
At 31 July 2025	1,353	52,593
Depreciation
At 1 August 2024	-	18,822
Charge for the year	451	10,907
At 31 July 2025	451	29,729
Carrying amount
At 31 July 2025	902	22,864
At 31 July 2024	-	20,418

5

Stocks

	31.07.25 £	31.07.24 £
Other inventories	24,000	24,600

6	Parent and ultimate parent undertaking

The ultimate parent is Orbital London Limited, incorporated in England and Wales.