Company No: 13090398 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Director

A S H Lowe

Registered office	The Coach House Old Fosse Way
	Eathorpe
	Leamington Spa
	CV33 9DF
	United Kingdom

Company number

13090398 (England and Wales)

Accountant	Kreston Reeves LLP
	Projects Nile House
	Nile Street
	Brighton
	BN1 1HW

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Orion Management Solutions Ltd for the financial year ended 31 December 2025 which comprise the Balance Sheet and the related notes 1 to 10 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Director of Orion Management Solutions Ltd, as a body, in accordance with the terms of our engagement letter dated 31 March 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Orion Management Solutions Ltd and state those matters that we have agreed to state to the director of Orion Management Solutions Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Orion Management Solutions Ltd and its Director as a body for our work or for this report.

It is your duty to ensure that Orion Management Solutions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Orion Management Solutions Ltd. You consider that Orion Management Solutions Ltd is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Orion Management Solutions Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

Projects Nile House
Nile Street
Brighton
BN1 1HW

19 June 2026

	Note	2025		2024
		£		£
				Restated - note 2
Fixed assets
Tangible assets	4	41,127		48,457
Investments	5	157,634		180,831
		198,761		229,288
Current assets
Debtors	6	13,294		5,564
Cash at bank and in hand	7	13,756		26,959
		27,050		32,523
Creditors: amounts falling due within one year	8	( 12,270)		( 50,629)
Net current assets/(liabilities)		14,780		(18,106)
Total assets less current liabilities		213,541		211,182
Net assets		213,541		211,182
Capital and reserves
Called-up share capital	9	250		250
Profit and loss account		213,291		210,932
Total shareholders' funds		213,541		211,182

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 members have 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 Profit and Loss Account has not been delivered.

The financial statements of Orion Management Solutions Ltd (registered number: 13090398) were approved and authorised for issue by the Director on 19 June 2026. They were signed on its behalf by:

A S H Lowe 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

Orion Management Solutions 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 The Coach House Old Fosse Way, Eathorpe, Leamington Spa, CV33 9DF, United Kingdom.

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 £.

Prior year adjustment

A prior period adjustment has been made as a result of a prior period presentation error to correct the classification of the investments previously reported as Current assets.

The prior year figures have been restated to reflect this correction. The impact of the adjustment is summarised as follows:

Current assets decreased by £180,831 (prior year)
Fixed asset investments increased by £180,831 (prior year)

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Finance costs

Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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 Balance Sheet date.

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:

Vehicles	14.29 % reducing balance
Computer equipment	3 years straight line

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

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 creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either 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.

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 payments 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. Amounts 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.

2. Prior year adjustment

A prior period adjustment has been made to correct the classification of fixed assets previously reported as current assets.

		As previously reported		Adjustment		As restated
Year ended 31 December 2024		£		£		£
Current assets		213,354		(180,831)		32,523
Investments		0		180,831		180,831

3. Employees

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

4. Tangible assets

	Vehicles		Computer equipment		Total
	£		£		£
Cost
At 01 January 2025	74,561		1,572		76,133
At 31 December 2025	74,561		1,572		76,133
Accumulated depreciation
At 01 January 2025	26,935		741		27,676
Charge for the financial year	6,806		524		7,330
At 31 December 2025	33,741		1,265		35,006
Net book value
At 31 December 2025	40,820		307		41,127
At 31 December 2024	47,626		831		48,457

5. Fixed asset investments

	Listed investments		Total
	£		£
Cost or valuation before impairment
At 01 January 2025	180,831		180,831
Additions	193,723		193,723
Disposals	( 227,913)		( 227,913)
Movement in fair value	10,993		10,993
At 31 December 2025	157,634		157,634
Carrying value at 31 December 2025	157,634		157,634
Carrying value at 31 December 2024	180,831		180,831

6. Debtors

	2025		2024
	£		£
Trade debtors	8,884		4,910
Amounts owed by director	4,179		0
Prepayments	231		654
	13,294		5,564

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	13,756		26,959

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to director	0		27,500
Accruals	2,000		1,925
Taxation and social security	9,406		6,371
Obligations under finance leases and hire purchase contracts	0		11,799
Other creditors	864		3,034
	12,270		50,629

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary A shares of £ 1.00 each	100		100
100 Ordinary B shares of £ 1.00 each	100		100
50 Ordinary C shares of £ 1.00 each	50		50
	250		250

10. Related party transactions

Transactions with the entity's director

An advance was made to the director during the period for £4,179 (2024: £Nil), the conditions are interest free and repayable on demand. £0 has been repaid, £0 has been written off, and £0 has been waived. The balance due to the company at the end of the year was £4,179 (2024: £Nil).