Orange Sales and Lettings Ltd 31/10/2025 iXBRL

Company registration number: 12262029

Orange Sales and Lettings Ltd

Unaudited filleted financial statements

31 October 2025

Orange Sales and Lettings Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Orange Sales and Lettings Ltd

Directors and other information


	Directors	Mr D Lamb


	Company number	12262029


	Registered office	174 Belasis Avenue
		Billingham
		TS23 1EY


	Accountants	Censis
		Exchange Building
		66 Church Street
		Hartlepool
		TS24 7DN

Orange Sales and Lettings Ltd

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Orange Sales and Lettings Ltd

Year ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Orange Sales and Lettings Ltd for the year ended 31 October 2025 which comprise the statement of financial position and related notes 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 http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Orange Sales and Lettings Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Orange Sales and Lettings Ltd and state those matters that we have agreed to state to the board of directors of Orange Sales and Lettings 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 Orange Sales and Lettings Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Orange Sales and Lettings 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 Orange Sales and Lettings Ltd. You consider that Orange Sales and Lettings Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Orange Sales and Lettings 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.

Censis

Chartered Accountants

Exchange Building

66 Church Street

Hartlepool

TS24 7DN

30 July 2026

Orange Sales and Lettings Ltd

Statement of financial position

31 October 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	21,954		21,931
Tangible assets	6	60,544		25,082
Investments	7	128,500		128,500
		_______		_______
			210,998		175,513

Current assets
Debtors	8	218,505		32,263
Cash at bank and in hand		114,345		88,079
		_______		_______
		332,850		120,342
Creditors: amounts falling due
within one year	9	( 214,802)		( 177,717)
		_______		_______
Net current assets/(liabilities)			118,048		( 57,375)
			_______		_______
Total assets less current liabilities			329,046		118,138

Creditors: amounts falling due
after more than one year	10		( 55,493)		( 26,172)

Provisions for liabilities			( 15,136)		-

			_______		_______
Net assets			258,417		91,966
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			258,416		91,965
			_______		_______
Shareholders funds			258,417		91,966
			_______		_______

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

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 30 July 2026 , and are signed on behalf of the board by:

Mr D Lamb

Director

Company registration number: 12262029

Orange Sales and Lettings Ltd

Notes to the financial statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 174 Belasis Avenue, Billingham, TS23 1EY.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Customer book	-	10 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	20 %	reducing balance
Computer	-	33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2024: 5 ).

5. Intangible assets

	Customer book	Total
	£	£
Cost
At 1 November 2024	22,538	22,538
Additions	2,315	2,315
	_______	_______
At 31 October 2025	24,853	24,853
	_______	_______
Amortisation
At 1 November 2024	607	607
Charge for the year	2,292	2,292
	_______	_______
At 31 October 2025	2,899	2,899
	_______	_______
Carrying amount
At 31 October 2025	21,954	21,954
	_______	_______
At 31 October 2024	21,931	21,931
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Computers	Total
	£	£	£	£
Cost
At 1 November 2024	8,800	14,118	9,735	32,653
Additions	-	44,495	2,062	46,557
	_______	_______	_______	_______
At 31 October 2025	8,800	58,613	11,797	79,210
	_______	_______	_______	_______
Depreciation
At 1 November 2024	1,760	1,026	4,785	7,571
Charge for the year	1,408	7,068	2,619	11,095
	_______	_______	_______	_______
At 31 October 2025	3,168	8,094	7,404	18,666
	_______	_______	_______	_______
Carrying amount
At 31 October 2025	5,632	50,519	4,393	60,544
	_______	_______	_______	_______
At 31 October 2024	7,040	13,092	4,950	25,082
	_______	_______	_______	_______

7. Investments

		Shares in group undertakings and participating interests
		£
	Cost
	At 1 November 2024 and 31 October 2025	128,500
		_______
	Impairment
	At 1 November 2024 and 31 October 2025	-
		_______
	Carrying amount
	At 31 October 2025	128,500
		_______
	At 31 October 2024	128,500
		_______

8. Debtors

	2025	2024
	£	£
Trade debtors	6,232	1,274
Other debtors	212,273	30,989
	_______	_______
	218,505	32,263
	_______	_______

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	2,414	2,672
Trade creditors	6,736	13,523
Corporation tax	49,208	21,397
Social security and other taxes	21,984	17,611
Other creditors	134,460	122,514
	_______	_______
	214,802	177,717
	_______	_______

10. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	10,503	13,170
Other creditors	44,990	13,002
	_______	_______
	55,493	26,172
	_______	_______

11. Related party transactions

During the year the company entered into the following transactions with related parties:

	Balance owed by
	2025	2024
	£	£
DL Property Group Limited	151,345	29,104
DL Developments Limited	55,000	-
	_______	_______

At the year end the company was owed money by DL Property Group Limited and DL Developments Limited, companies that Mr D Lamb is director and majority shareholder.