Company registration number 07430042 (England and Wales)
ORR MEDICAL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ORR MEDICAL LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ORR MEDICAL LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
9,652
10,174
Tangible assets
5
19,271
29,580
28,923
39,754
Current assets
Debtors
6
134,509
119,487
Cash at bank and in hand
268,002
300,659
402,511
420,146
Creditors: amounts falling due within one year
7
(92,353)
(83,988)
Net current assets
310,158
336,158
Total assets less current liabilities
339,081
375,912
Provisions for liabilities
8
(4,863)
(7,061)
Net assets
334,218
368,851
Capital and reserves
Called up share capital
9
101
101
Profit and loss reserves
334,117
368,750
Total equity
334,218
368,851
ORR MEDICAL LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -

For the financial year ended 30 November 2025 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 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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 28 May 2026 and are signed on its behalf by:
Dr M C Orr
Director
Company registration number 07430042 (England and Wales)
ORR MEDICAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

Orr Medical Limited is a private company limited by shares incorporated in England and Wales. The registered office is 48 Cross Keys Drive, Whittle Le Woods, Chorley, Lancashire, England, PR6 7TF.

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 amounts 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
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Other intangible assets
5% on cost
1.4
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.

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:

Fixtures and fittings
25% on reducing balance
Computer equipment
25% on reducing balance
Motor vehicles
25% on cost

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.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

ORR MEDICAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
1
3
Dividends
2025
2024
2025
2024
Per share
Per share
Total
Total
£
£
£
£
A Ordinary shares
Final paid
4,783.00
2,978.00
220,000
137,900
ORR MEDICAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
4
Intangible fixed assets
Other intangible assets
£
Cost
At 1 December 2024 and 30 November 2025
11,218
Amortisation and impairment
At 1 December 2024
1,044
Amortisation charged for the year
522
At 30 November 2025
1,566
Carrying amount
At 30 November 2025
9,652
At 30 November 2024
10,174
5
Tangible fixed assets
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 December 2024
6,081
9,810
57,035
72,926
Additions
508
5,664
-
0
6,172
Disposals
(19)
(1,795)
-
0
(1,814)
At 30 November 2025
6,570
13,679
57,035
77,284
Depreciation and impairment
At 1 December 2024
4,572
6,692
32,082
43,346
Depreciation charged in the year
434
1,606
14,259
16,299
Eliminated in respect of disposals
(16)
(1,616)
-
0
(1,632)
At 30 November 2025
4,990
6,682
46,341
58,013
Carrying amount
At 30 November 2025
1,580
6,997
10,694
19,271
At 30 November 2024
1,509
3,118
24,953
29,580
ORR MEDICAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
56,885
41,438
Other debtors
70,550
72,110
Prepayments and accrued income
7,074
5,939
134,509
119,487
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
1,991
1,216
Corporation tax
64,780
60,045
Other taxation and social security
19,506
12,687
Other creditors
3,827
7,439
Accruals and deferred income
2,249
2,601
92,353
83,988
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
4,863
7,061
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
46
46
46
46
B Ordinary shares of £1 each
45
45
45
45
C Ordinary shares of £1 each
5
5
5
5
D Ordinary shares of £1 each
5
5
5
5
101
101
101
101
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