ORION ENGINEERING LIMITED - Filleted accounts

Registered number

03298855

ORION ENGINEERING LIMITED

Filleted Accounts

31 December 2025

ORION ENGINEERING LIMITED
Registered number:		03298855
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		311			389
Investments	4		12,000			12,000
			12,311			12,389

Current assets
Debtors	5	127			304
Cash at bank and in hand		195			40
		322			344

Creditors: amounts falling due within one year	6	(1,244)			(1,703)

Net current liabilities			(922)			(1,359)

Total assets less current liabilities			11,389			11,030

Creditors: amounts falling due after more than one year	7		(110,428)			(106,104)



Net liabilities			(99,039)			(95,074)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(99,139)			(95,174)

Shareholders' funds			(99,039)			(95,074)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P N Gater
Director
Approved by the board on 27 May 2026

ORION ENGINEERING LIMITED
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Office equipment	20% per annum of net book value

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.



2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Office Equipment
£
	Cost
	At 1 January 2025				12,351
	At 31 December 2025				12,351

	Depreciation
	At 1 January 2025				11,962
	Charge for the year				78
	At 31 December 2025				12,040

	Net book value
	At 31 December 2025				311
	At 31 December 2024				389


4	Investments

Other
investments
£
	Cost
	At 1 January 2025				12,000

	At 31 December 2025				12,000


5	Debtors		2025		2024
£				£

	Trade debtors		127		145
	Other debtors		-		159
			127		304


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

	Bank loans and overdrafts		220		739
	Accruals and deferred income		950		964
	Taxation and social security costs		74		-
			1,244		1,703


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Directors loans		110,428		106,104


8	Events after the reporting date

	There were no material post balance sheet events up to the 27th May 2026, being the date of approval of the financial statements by the board of directors.


9	Other information

	ORION ENGINEERING LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	101 Millstone Lane
	Nantwich
	Cheshire
	CW5 5PW