Company Registration No. NI046496 (Northern Ireland)
ORIANNA INVESTMENTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
ORIANNA INVESTMENTS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ORIANNA INVESTMENTS LTD
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
2,057
2,057
Current assets
Stocks
2,904,805
2,904,805
Debtors
1,000
1,000
2,905,805
2,905,805
Creditors: amounts falling due within one year
(3,497,152)
(3,497,152)
Net current liabilities
(591,347)
(591,347)
Net liabilities
(589,290)
(589,290)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(589,390)
(589,390)
Total equity
(589,290)
(589,290)

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 25 May 2026
Mr C J Gordon
Director
Company registration number NI046496 (Northern Ireland)
ORIANNA INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Orianna Investments Ltd is a private company limited by shares incorporated in Northern Ireland. The registered office is 4 Ramore Avenue, PORTRUSH, Co Antrim, BT56 8BB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The director files these accounts for the purposes of making sure a detailed account is entered into companies house. In the last accounts filed it was stated that the director was trying to establish the correct reason for a mass transfer of Northern Ireland businesses to GRG in 2010 despite the denial of same by the Financial Conduct Authority in 2016, 2017, 2018 and 2019. The director has now found through access to non-confidential versions of EU agreements No N 422/2009 and N 621/2009 that as RBS failed on the 7 th to 10 th October 2008 (source FSA report into the failure of Royal bank of Scotland dated in 2011) a covert plan was put in place to transfer our (Irish businesses) economic rights to the Asset Protection agency dated 13 th October 2008. Alongside this the director has found an EU agreement was made to recapitalise the insolvent Banks balance sheet with “collateral swaps” from the Bank of England’s Special Liquidity Scheme. The companies and all businesses in Northern Ireland and Southern Ireland that banked with Ulster Bank were to be put out of business on the direction of the UK public authorities (HMT, FSA and Bank of England) by Dec 31 st, 2012. It was a condition of their continued funding that the plan was enacted. The director now understands this is why Project Emerald was launched in Sept 2012 in case it had to be admitted. As such the director has found collateral swaps, ISDA transactions, margin accounts were opened by the bank illegally and unbeknown to the director until Dec 2023 with Data received from the Central Bank of Ireland. The director now understands the reasons fully for the 6-week outage in the Ulster Bank computer platform in 2012 when he complained in the form of a complaint file and will continue to try to achieve some form of justice for all affected. This is why the Ulster Bank applied to be regulated by the Bank of England instead of the central bank of Ireland in July 2012. The director can now prove the bank destroyed all his original bank files during the IT outage of 2012 with Data recently received from A and L Goodbody solicitors and he was given the codename “Project Bluebelle” from January 1 st, 2013, when new ones started to be rebuilt. In essence as the director was trying to run the company the profit from its assets had already been acquired by the Asset protection agency/UKFI. Stephen Hester and Nathan Bostock were put in charge of enacting the covert plan. The director has also established that this was not to just to be kept from him but also the managers he dealt with in the form of a confidential Blind assets document from the Asset Protection agency era (13 th Oct 2008 – 28 th Oct 2012).

On the basis of the above, the director considers it appropriate to prepare financial statements on the going concern basis.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

ORIANNA INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% reducing balance
Computer equipment
33% striaght line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

ORIANNA INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

ORIANNA INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
3
Employees

There were no employees in the company during the year apart from the directors.

4
Tangible fixed assets
Total
£
Cost
At 1 April 2025 and 31 March 2026
17,287
Depreciation and impairment
At 1 April 2025 and 31 March 2026
15,230
Carrying amount
At 31 March 2026
2,057
At 31 March 2025
2,057
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