ACCOUNTS - Final Accounts preparation

Registered number: 15119796

OCTOBER IS ORANGE LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

OCTOBER IS ORANGE LTD

REGISTERED NUMBER: 15119796

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

		2025		2024
Note		£		£


Current assets
Stocks	3	592		1,099
Debtors: amounts falling due within one year	4	51,441		31,621
Cash at bank and in hand	5	41,807		112,452
		93,840		145,172
Creditors: amounts falling due within one year	6	(83,683)		(106,306)
Net current assets			10,157		38,866
Total assets less current liabilities			10,157		38,866

Net assets			10,157		38,866

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		10,057	38,766
		10,157	38,866

OCTOBER IS ORANGE LTD

REGISTERED NUMBER: 15119796

BALANCE SHEET (CONTINUED)

AS AT 30 SEPTEMBER 2025

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 company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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:

N P Heyward

Director

Date: 9 June 2026

The notes on pages 3 to 6 form part of these financial statements.

OCTOBER IS ORANGE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.	General information

October is Orange Ltd is a private company, limited by shares, registered in England and Wales, registration number 15119796. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company continued to be that of music touring and recording.

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 requirements 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.

2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses that relate to borrowings and cash are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in profit or loss account.

2.3

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.

Income from performances are recognised once the performances have taken place.

Merchandise income is recognised when the significant risks and rewards of ownership have been transferred to the buyer.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

OCTOBER IS ORANGE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.5

Taxation

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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.8

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.10

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors, trade and other creditors, and loans with related parties.

2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

OCTOBER IS ORANGE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3.	Stocks
		2025	2024
		£	£

	Stocks	592	1,099

Debtors

					2025	2024
					£	£


Other debtors	4,000	4,000
Prepayments and accrued income	46,091	27,621
Tax recoverable	1,350	-
	51,441	31,621

5.	Cash
		2025	2024
		£	£

	Cash at bank and in hand	41,807	112,452

6.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Trade creditors	19,440	42,656
Amounts owed to connected entity	-	20,000
Corporation tax	2,224	18,469
Other taxation and social security	10,480	6,454
Accruals	51,539	18,727
	83,683	106,306

OCTOBER IS ORANGE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

8.	Transactions with directors

As at the year end, the directors owed £4,000 (period ended 30 September 2024 - £4,000) to the company. The loan is interest free, unsecured and repayable on demand.

During the year, dividends of £36,000 (period ended 30 September 2024 - £30,000) was paid to the directors.