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Registered number: 09942426
ORB ROPE ACCESS LIMITED
Financial Statements
For The Year Ended 31 January 2026
Prevail Accountancy Ltd
CIMA
Farriers Chambers, 4 Smith Street
Rochdale
OL16 1TU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09942426
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,133 17,680
23,133 17,680
CURRENT ASSETS
Debtors 5 64,418 46,060
Cash at bank and in hand 13 15,336
64,431 61,396
Creditors: Amounts Falling Due Within One Year 6 (69,324 ) (53,675 )
NET CURRENT ASSETS (LIABILITIES) (4,893 ) 7,721
TOTAL ASSETS LESS CURRENT LIABILITIES 18,240 25,401
Creditors: Amounts Falling Due After More Than One Year 7 (17,926 ) (22,779 )
NET ASSETS 314 2,622
CAPITAL AND RESERVES
Called up share capital 8 300 300
Profit and Loss Account 14 2,322
SHAREHOLDERS' FUNDS 314 2,622
Page 1
Page 2
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs JULIE LAVERY
Director
30/04/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ORB ROPE ACCESS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09942426 . The registered office is 5 Otterswood Square, Martland Mill Industrial Estate, Wigan, WN5 0LF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20%
Fixtures & Fittings 20%
Computer Equipment 25%
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: )
4 -
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 30,511 13,419 4,575 48,505
Additions 12,181 719 703 13,603
As at 31 January 2026 42,692 14,138 5,278 62,108
Depreciation
As at 1 February 2025 16,068 10,726 4,031 30,825
Provided during the period 6,823 1,043 284 8,150
As at 31 January 2026 22,891 11,769 4,315 38,975
Net Book Value
As at 31 January 2026 19,801 2,369 963 23,133
As at 1 February 2025 14,443 2,693 544 17,680
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 38,953 39,340
Other debtors 25,465 6,720
64,418 46,060
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 23,011 8,127
Bank loans and overdrafts 19,371 12,757
Other creditors 68 19,852
Taxation and social security 26,874 12,939
69,324 53,675
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 17,926 22,779
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Page 5
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 300 300
Page 5