Company No: 13798886 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTOR

Andrew Orlando Tong

REGISTERED OFFICE	18 Northgate
	Sleaford
	NG34 7BJ
	United Kingdom

BUSINESS ADDRESS	Penneshaw Farm
	Sleaford Road
	Dorrington
	Lincoln
	LN4 3PU

COMPANY NUMBER

13798886 (England and Wales)

ACCOUNTANT	Duncan & Toplis Limited
	18 Northgate
	Sleaford
	Lincolnshire
	NG34 7BJ

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,327		1,981
		1,327		1,981
Current assets
Debtors	4	18,679		26,326
Cash at bank and in hand		10,623		12,855
		29,302		39,181
Creditors: amounts falling due within one year	5	( 6,262)		( 10,541)
Net current assets		23,040		28,640
Total assets less current liabilities		24,367		30,621
Provision for liabilities		( 252)		( 376)
Net assets		24,115		30,245
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		24,015		30,145
Total shareholder's funds		24,115		30,245

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Orlando Tong Entertainment Ltd (registered number: 13798886) were approved and authorised for issue by the Director on 31 May 2026. They were signed on its behalf by:

Andrew Orlando Tong Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Orlando Tong Entertainment Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 18 Northgate, Sleaford, NG34 7BJ, United Kingdom. The principal place of business is Penneshaw Farm, Sleaford Road, Dorrington, Lincoln, LN4 3PU.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

33 % reducing balance

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2025	4,136		4,136
At 31 December 2025	4,136		4,136
Accumulated depreciation
At 01 January 2025	2,155		2,155
Charge for the financial year	654		654
At 31 December 2025	2,809		2,809
Net book value
At 31 December 2025	1,327		1,327
At 31 December 2024	1,981		1,981

4. Debtors

	2025		2024
	£		£
Trade debtors	15,530		8,145
Other debtors	3,149		18,181
	18,679		26,326

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	490		2,106
Taxation and social security	2,402		3,601
Other creditors	3,370		4,834
	6,262		10,541

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

7. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Balance outstanding at start of year	10,194		598
Amounts advanced	16,003		20,040
Amounts repaid	(24,412)		(10,444)
Balance outstanding at the end of year	1,785		10,194

The loan made to the director is unsecured, interest free and repayable on demand.