Company No: 03438215 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Timothy Abbott
	Sean Daniels (Appointed 02 February 2026)
	Steven Dewhurst
	George Mccallum (Resigned 07 May 2026)
	Matthew Valentine (Appointed 02 February 2026)

SECRETARY

Steven Dewhurst

REGISTERED OFFICE	Beacon House
	Croft Road
	Crowborough
	East Sussex
	TN6 1DL
	United Kingdom

COMPANY NUMBER

03438215 (England and Wales)

ACCOUNTANT	Synergee
	Pluto House
	6 Vale Avenue
	Tunbridge Wells
	TN1 1DJ

	Note	31.12.2025		31.12.2024
		£		£
Fixed assets
Tangible assets	3	42,356		39,379
		42,356		39,379
Current assets
Stocks	4	6,067		0
Debtors	5	911,834		1,421,074
Cash at bank and in hand	6	1,255,497		1,921,961
		2,173,398		3,343,035
Creditors: amounts falling due within one year	7	( 1,757,767)		( 1,829,954)
Net current assets		415,631		1,513,081
Total assets less current liabilities		457,987		1,552,460
Creditors: amounts falling due after more than one year	8	0		( 100,000)
Provision for liabilities	9	( 8,499)		( 7,622)
Net assets		449,488		1,444,838
Capital and reserves
Called-up share capital	10	100		100
Profit and loss account		449,388		1,444,738
Total shareholder's funds		449,488		1,444,838

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.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; 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 Orostream International Contracts Limited (registered number: 03438215) were approved and authorised for issue by the Board of Directors on 05 August 2026. They were signed on its behalf by:

Steven Dewhurst 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

Orostream International Contracts Limited (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 Beacon House, Croft Road, Crowborough, East Sussex, TN6 1DL, 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 £.

Turnover

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

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company, and they can be reliably measured. Turnover represents contracts from the provision of services, turnover is recognised in the period in which the services are provided, in accordance with the stage of completion and when all of the following conditions are satisfied:

- the amount of turnover can be reliably measured;
- it is probable that consideration will be receivable;
- the stage of completion of the contract can be reliably measured, and
- the costs incurred and costs to complete the contract can be reliably measured.

When the outcome of a construction contract can be reliably measured, contract costs and turnover are recognised by reference to the stage of completion at the reporting date.

When the outcome cannot be reliably measured, contract costs are recognised as an expense in the period in which they occur, and turnover is recognised to the extent that the recovery of costs incurred is probable.

When it is probable that contract costs will exceed total contract turnover, the expected loss is recognised as an expense immediately.

Retentions are recognised at the expected recoverable value at the reporting date.

Amounts recoverable on contract, included within debtors, represents the value of services provided but not yet billed.

Construction contracts

Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the Balance Sheet date. This is normally measured by the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs, except where this would not be representative of the stage of completion. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable.

Where the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs if the contract is obtained in a subsequent period.

When it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

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.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

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:

Land and buildings	not depreciated
Plant and machinery etc.	25 % reducing balance
	3 years straight line

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

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.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	31.12.2025		31.12.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	17		15

3. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 January 2025	65,152		170,350		235,502
Additions	0		16,864		16,864
At 31 December 2025	65,152		187,214		252,366
Accumulated depreciation
At 01 January 2025	65,152		130,971		196,123
Charge for the financial year	0		13,887		13,887
At 31 December 2025	65,152		144,858		210,010
Net book value
At 31 December 2025	0		42,356		42,356
At 31 December 2024	0		39,379		39,379

4. Stocks

	31.12.2025		31.12.2024
	£		£
Stocks	6,067		0

5. Debtors

	31.12.2025		31.12.2024
	£		£
Trade debtors	234,551		201,800
Other debtors	677,283		1,219,274
	911,834		1,421,074

6. Cash and cash equivalents

	31.12.2025		31.12.2024
	£		£
Cash at bank and in hand	1,255,497		1,921,961

7. Creditors: amounts falling due within one year

	31.12.2025		31.12.2024
	£		£
Bank loans (secured)	100,000		100,000
Trade creditors	773,830		1,053,554
Taxation and social security	824,995		556,609
Other creditors	58,942		119,791
	1,757,767		1,829,954

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

	31.12.2025		31.12.2024
	£		£
Bank loans (secured)	0		100,000

9. Provision for liabilities

	31.12.2025		31.12.2024
	£		£
Deferred tax	8,499		7,622

10. Called-up share capital

	31.12.2025		31.12.2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100