P J ORR LTD

Company Registration Number:
SC457928 (Scotland)

Unaudited abridged accounts for the year ended 31 August 2025

Period of accounts

Start date: 01 September 2024

End date: 31 August 2025

P J ORR LTD

Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet
Notes

P J ORR LTD

Balance sheet

As at 31 August 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 24,992 33,322
Total fixed assets: 24,992 33,322
Current assets
Debtors:   103,679 90,770
Cash at bank and in hand: 2,718 12,355
Total current assets: 106,397 103,125
Creditors: amounts falling due within one year:   (50,055) (35,380)
Net current assets (liabilities): 56,342 67,745
Total assets less current liabilities: 81,334 101,067
Creditors: amounts falling due after more than one year:   (20,506) (38,990)
Total net assets (liabilities): 60,828 62,077
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 60,728 61,977
Shareholders funds: 60,828 62,077

The notes form part of these financial statements

P J ORR LTD

Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 May 2026
and signed on behalf of the board by:

Name: P J Orr
Status: Director

The notes form part of these financial statements

P J ORR LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

Tangible fixed assets and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter. Plant and machinery etc.: Plant and machinery - 25% reducing balance

Other accounting policies

Hire purchase and leasing commitments Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Retirement benefits The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.

P J ORR LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

2. Employees

2025 2024
Average number of employees during the period 4 4

P J ORR LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Tangible Assets

Total
Cost £
At 01 September 2024 76,282
At 31 August 2025 76,282
Depreciation
At 01 September 2024 42,960
Charge for year 8,330
At 31 August 2025 51,290
Net book value
At 31 August 2025 24,992
At 31 August 2024 33,322

P J ORR LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

4. Loans to directors

Name of director receiving advance or credit: P J Orr
Description of the loan: Loan from director
£
Balance at 01 September 2024 3,420
Advances or credits made: 998
Advances or credits repaid: 3,420
Balance at 31 August 2025 998

P J ORR LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

5. Related party transactions

Name of the related party: McGregor Orr Ltd
Relationship:
common director
Description of the Transaction: Expenses paid
£
Balance at 01 September 2024 3,898
Balance at 31 August 2025 36,842