Orbital Food Machinery Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04572741

Orbital Food Machinery Limited

Filleted Unaudited Financial Statements

For the year ended

31 July 2025

Orbital Food Machinery Limited

Statement of Financial Position

31 July 2025

	2025		2024
Note	£	£	£	£

Current assets

Stocks		–	2,000
Debtors: due within one year	5	15	1,188
Debtors: due after more than one year	5	1,357,553	1,360,153
Cash at bank and in hand		748	7,044
		------------	------------
		1,358,316	1,370,385

Creditors: amounts falling due within one year	6	11,276		23,125
		------------		------------
Net current assets			1,347,040		1,347,260
			------------		------------
Total assets less current liabilities			1,347,040		1,347,260
			------------		------------
Net assets			1,347,040		1,347,260
			------------		------------

Capital and reserves

Called up share capital	1,000	1,000
Profit and loss account	1,346,040	1,346,260
	------------	------------
Shareholders funds	1,347,040	1,347,260
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the 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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Orbital Food Machinery Limited

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 24 April 2026 , and are signed on behalf of the board by:

A Townsend

Director

Company registration number: 04572741

Orbital Food Machinery Limited

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Chapel Pond Hill, Bury St Edmunds, Suffolk, IP32 7HT.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The turnover shown in the profit and loss account represents food manufacturing machinery sold during the year, exclusive of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowances for obsolete and slow moving items. Cost is based on purchase price.

4. Employee numbers

The average number of persons employed by the company during the year amounted to nil (2024: nil).

5. Debtors

Debtors falling due within one year are as follows:

	2025	2024
	£	£
Other debtors	15	1,188
	----	-------

Debtors falling due after one year are as follows:

	2025	2024
	£	£
Other debtors	1,357,553	1,360,153
	------------	------------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	400	10,850
Other creditors	10,876	12,275
	--------	--------
	11,276	23,125
	--------	--------

7. Related party transactions

Loans continue to be made by the company to other companies related to the directors. As at the balance sheet date £1,357,553 (2024: £1,360,153) is owed to the company from these related parties. The loans are not due for repayment until after 31 July 2026 and all interest due on these loans has been waived during the current and previous year.