REGISTERED NUMBER: 12484261 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

ORBITAL PROPERTY INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs K Mercieca

REGISTERED OFFICE:

11 Warren Avenue

Green Street Green

Orpington

Kent

BR6 6HX

REGISTERED NUMBER:

12484261 (England and Wales)

ACCOUNTANTS:

Raymond Benn & Co Limited

Chartered Certified Accountants

1 Sheffield Road

Southborough

TUNBRIDGE WELLS

Kent

TN4 0PD

FIXED ASSETS

Investment property

4

210,000

210,000

CURRENT ASSETS

Debtors

5

-

490

Investments

6

17,000

17,000

Cash at bank

20,380

29,445

37,380

46,935

CREDITORS

Amounts falling due within one year

7

(79,306

)

(85,700

)

NET CURRENT LIABILITIES

(41,926

)

(38,765

)

TOTAL ASSETS LESS CURRENT LIABILITIES

168,074

171,235

CREDITORS

Amounts falling due after more than one year

8

(141,180

)

(141,162

)

PROVISIONS FOR LIABILITIES

(1,494

)

(4,904

)

NET ASSETS

25,400

25,169

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

25,300

25,069

25,400

25,169

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 July 2026 and were signed by:

Mrs K Mercieca - Director

1.	STATUTORY INFORMATION

Orbital Property Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Current asset investments

The current asset investment is recognised at cost.

Going concern

Despite the net current liabilities the financial statements have been drawn up on a going concern basis because the directors have provided confirmations that they will not seek to withdraw their current accounts, and will provide financial support to the company to enable it to meet its obligations as they fall due for a period of at least 12 months from the date of approval of these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

and 28 February 2026

210,000

NET BOOK VALUE

At 28 February 2026

210,000

At 28 February 2025

210,000

Fair value at 28 February 2026 is represented by:

£

Valuation in 2024

21,377

Valuation in 2025

(1,760

)

Cost

190,383

210,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

490

6.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Other

17,000

17,000

Current asset investments comprise a loan receivable.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

1

Other creditors

79,306

85,699

79,306

85,700

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

141,180

141,162

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Mortgage accounts

141,180

141,162

9.	CONTROLLING PARTY

The controlling party is Mrs Katrina Mercieca.