Registered number
04405312
ORI GELFER LIMITED
Filleted Accounts
31 March 2026

ORI GELFER LIMITED
Registered number: | 04405312
Balance Sheet
as at 31 March 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Tangible assets | 3 |  |  | 476 |  |  | 845
Current assets
Debtors | 4 |  | - |  |  | 2,421
Cash at bank and in hand |  |  | 84,342 |  |  | 77,624
|  |  | 84,342 |  |  | 80,045
Creditors: amounts falling due within one year | 5 |  | (16,668) |  |  | (13,765)
Net current assets |  |  |  | 67,674 |  |  | 66,280
Net assets |  |  |  | 68,150 |  |  | 67,125
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 68,050 |  |  | 67,025
Shareholders' funds |  |  |  | 68,150 |  |  | 67,125
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ori Gall
Director
Approved by the board on 11 May 2026

ORI GELFER LIMITED
Notes to the Accounts
for the year ended 31 March 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the 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.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings, tools and equipment | over 5 years
| Debtors
| Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 April 2025 | 7,634
| At 31 March 2026 | 7,634
| Depreciation
| At 1 April 2025 | 6,789
| Charge for the year | 369
| At 31 March 2026 | 7,158
| Net book value
| At 31 March 2026 | 476
| At 31 March 2025 | 845
4 | Debtors | 2026 |  | 2025
£ | £
| Trade debtors | - |  | 2,421
5 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Taxation and social security costs | 868 |  | 24
| Other creditors | 15,800 |  | 13,741
|  |  |  |  |  | 16,668 |  | 13,765
6 | Controlling party
| The company was in both the current and preceding accounting periods under the ultimate control of its director by virtue of his ownership of the company’s entire issued share capital.
7 | Other information
| ORI GELFER LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| 175 High Street
| Hadley Green
| Barnet
| EN5 5SU

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