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Registered number: 04933091
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2026
| ORION PROPERTY GROUP LTD
ORION PROPERTY GROUP LTD |  |
COMPANY INFORMATION
Directors | M P Rocks
| D S Shepherd (appointed 1 September 2025)
Registered number | 04933091
Registered office | Manor Grange
| Fifield Road
| Fifield
| Maidenhead
| Berkshire
| SL6 2PG
Accountants | Menzies LLP
| Chartered Accountants
| Victoria House
| 50-58 Victoria Road
| Farnborough
| Hampshire
| GU14 7PG
ORION PROPERTY GROUP LTD |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
ORION PROPERTY GROUP LTD REGISTERED NUMBER:04933091 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 98,637 |  | 4,547
|  |  | 98,637 |  | 4,547
Current assets |  |  |  |  |
Work in progress |  | 291,531 |  | 269,803 |
Debtors: amounts falling due within one year | 5 | 1,139,881 |  | 971,409 |
Cash at bank and in hand |  | 1,040,744 |  | 28,786 |
|  | 2,472,156 |  | 1,269,998 |
Creditors: amounts falling due within one year | 6 | (2,023,974) |  | (930,037) |
Net current assets |  |  | 448,182 |  | 339,961
Total assets less current liabilities |  |  | 546,819 |  | 344,508
Creditors: amounts falling due after more than one year | 7 |  | (25,498) |  | -
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (2,766) |  | - |
|  |  | (2,766) |  | -
Net assets |  |  | 518,555 |  | 344,508
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 518,455 |  | 344,408
|  |  | 518,555 |  | 344,508
Page 1
ORION PROPERTY GROUP LTD REGISTERED NUMBER:04933091 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ M P Rocks
Director
Date: 15 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
ORION PROPERTY GROUP LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Orion Property Group Ltd is a private company limited by shares, incorporated in the United Kingdom and registered in England and Wales. The address of its registered office, which is also the principal place of business, is disclosed on the company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 3
ORION PROPERTY GROUP LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | straight-line
|  |  |  | Motor vehicles | - | 25% | straight-line
|  |  |  | Office equipment | - | 25% | straight-line
|  |  |  | Computer equipment | - | 25% | straight-line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Stocks
Work in progress is valued at the lower of cost and net realisable value. Page 4
ORION PROPERTY GROUP LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.7 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to third parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including Directors, during the year was 9 (2025 - 9).
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 April 2025 | 6,368 | 67,879 | 653 | 17,634 | 92,534
| Additions | - | 103,989 | 3,275 | 4,017 | 111,281
| Disposals | - | (31,692) | - | (632) | (32,324)
| At 31 March 2026 | 6,368 | 140,176 | 3,928 | 21,019 | 171,491
| Depreciation |  |  |  |  |
| At 1 April 2025 | 6,368 | 67,547 | 24 | 14,048 | 87,987
| Charge for the year | - | 14,747 | 697 | 1,747 | 17,191
| Disposals | - | (31,692) | - | (632) | (32,324)
| At 31 March 2026 | 6,368 | 50,602 | 721 | 15,163 | 72,854
| Net book value |  |  |  |  |
| At 31 March 2026 | - | 89,574 | 3,207 | 5,856 | 98,637
| At 31 March 2025 | - | 332 | 629 | 3,586 | 4,547
Page 5
ORION PROPERTY GROUP LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 518,511 | 463,734
| Amounts owed by group undertakings | 580,000 | 400,000
| Other debtors | 2,450 | 59,240
| Prepayments and accrued income | 38,920 | 42,447
| Deferred taxation | - | 5,988
|  | 1,139,881 | 971,409
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 33,334 | 83,334
| Trade creditors | 1,368,091 | 444,942
| Corporation tax | 128,755 | 57,613
| Other taxation and social security | 307,507 | 228,899
| Obligations under finance lease and hire purchase contracts | 16,998 | 2,402
| Other creditors | 62,409 | 43,645
| Accruals and deferred income | 106,880 | 69,202
|  | 2,023,974 | 930,037
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 25,498 | -
Page 6