Company registration number 12462274 (England and Wales)
Orion Optics Holdings Limited
Unaudited Financial Statements
For the year ended 30 November 2025
Orion Optics Holdings Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
Orion Optics Holdings Limited
Statement Of Financial Position
As at 30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
2
226,560
226,560
Current assets
-
-
Creditors: amounts falling due within one year
3
(10,000)
(10,000)
Net current liabilities
(10,000)
(10,000)
Total assets less current liabilities
216,560
216,560
Creditors: amounts falling due after more than one year
5
(36,667)
(46,667)
Net assets
179,893
169,893
Capital and reserves
Called up share capital
105,000
105,000
Profit and loss reserves
74,893
64,893
Total equity
179,893
169,893

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 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.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 24 August 2026
Mr J J Pemberton
Director
Company registration number 12462274 (England and Wales)
Orion Optics Holdings Limited
Notes to the financial statements
For the year ended 30 November 2025
- 2 -
1
Accounting policies
Company information

Orion Optics Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Brymbo Road, Cross Heath, Newcastle under Lyme, Staffordshire, England, ST5 9HX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include loans to fellow group companies 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.

Classification of financial liabilities

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.

Orion Optics Holdings Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including other loans 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.5

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with other group entities where the relationship is one of being wholly owned.

2
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
226,560
226,560
3
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
10,000
10,000
4
Loans and overdrafts
2025
2024
£
£
Other loans
46,667
56,667
Payable within one year
10,000
10,000
Payable after one year
36,667
46,667

The director has personally guaranteed the loan.

Orion Optics Holdings Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
- 4 -
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
36,667
46,667
Creditors which fall due after five years are payable as follows:
Payable by instalments
-
(6,667)
2025-11-30 2024-12-01 false false false 24 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr John James Pemberton 0 12462274 2024-12-01 2025-11-30 12462274 2025-11-30 12462274 2024-11-30 12462274 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 12462274 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 12462274 core:Non-currentFinancialInstruments core:AfterOneYear 2025-11-30 12462274 core:Non-currentFinancialInstruments core:AfterOneYear 2024-11-30 12462274 core:ShareCapital 2025-11-30 12462274 core:ShareCapital 2024-11-30 12462274 core:RetainedEarningsAccumulatedLosses 2025-11-30 12462274 core:RetainedEarningsAccumulatedLosses 2024-11-30 12462274 bus:Director1 2024-12-01 2025-11-30 12462274 core:CurrentFinancialInstruments 2025-11-30 12462274 core:CurrentFinancialInstruments 2024-11-30 12462274 core:Non-currentFinancialInstruments 2025-11-30 12462274 core:Non-currentFinancialInstruments 2024-11-30 12462274 core:WithinOneYear 2025-11-30 12462274 core:WithinOneYear 2024-11-30 12462274 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 12462274 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 12462274 bus:FRS102 2024-12-01 2025-11-30 12462274 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 12462274 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP