Orto Pizza Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: NI685335

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		368,998		121,275
Investments	5		109		107

			369,107		121,382
CURRENT ASSETS
Debtors	6	381,730		156,349
Cash at bank and in hand		5,526		126,214

		387,256		282,563
Creditors: Amounts Falling Due Within One Year	7	(437,067 )		(90,201 )

NET CURRENT ASSETS (LIABILITIES)			(49,811 )		192,362

TOTAL ASSETS LESS CURRENT LIABILITIES			319,296		313,744

NET ASSETS			319,296		313,744

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			319,196		313,644

SHAREHOLDERS' FUNDS			319,296		313,744

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Orto Pizza Holdings Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Paul Catterson Director	Mr Robert Ashley French Director
03/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Orto Pizza Holdings Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI685335 . The registered office is 139a Kilrea Road, Upperlands , Maghera, BT46 5TA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% Straight Line
Plant & Machinery	20% Straight Line
Motor Vehicles	10% Straight Line
Computer Equipment	20% Straight Line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.5. Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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.

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Orto Pizza Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 5)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	96,000	2,100	29,833	-	127,933
Additions	234,423	9,728	7,850	7,264	259,265

As at 31 March 2026	330,423	11,828	37,683	7,264	387,198

Depreciation
As at 1 April 2025	652	455	5,551	-	6,658
Provided during the period	6,127	1,317	3,280	818	11,542

As at 31 March 2026	6,779	1,772	8,831	818	18,200

Net Book Value
As at 31 March 2026	323,644	10,056	28,852	6,446	368,998

As at 1 April 2025	95,348	1,645	24,282	-	121,275

5. Investments

	Other
	£
Cost or Valuation
As at 1 April 2025	107
Additions	2

As at 31 March 2026	109

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	109

As at 1 April 2025	107

6. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	371,946	153,839
Other debtors	9,784	2,510

	381,730	156,349

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Orto Pizza Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	22,555	19,994
Amounts owed to group undertakings	336,219	-
Other creditors	71,311	52,306
Taxation and social security	6,982	17,901

	437,067	90,201

8. Related Party Transactions

During the financial year, various loan accounts operated between Orto Pizza Holdings Limited and other companies, all of which wereunder common control.

At the end of the financial year a balance of £13,000 was owed to Orto Pizza Holdings Limited from Fera Bakery Ltd (2025 - £8,000).

At the end of the financial year a balance of £46,684 was owed to Orto Pizza Holdings Limited from Orto Pizza Cathedral Quarter Limited (2025 - £1,470).

At the end of the financial year a balance of £272,913 was owed to Orto Pizza Holdings Limited from Orto Pizza Antrim Road Limited (2025 - £9,750).

At the end of the financial year a balance of £37,478 was owed to Orto Pizza Holdings Limited from Orto Pizza East Limited (2025 - £0).

At the end of the financial year a balance of £871 was owed to Orto Holdings Limited from Orto Pizza Head Office Limited (2025 - £771).

At the end of the financial year a balance of £88,474 was owed by Orto Pizza Holdings Limited to Orto Pizza Bedford Street Limited (2025 - £133,848).

At the end of the financial year a balance of £37,745 was owed by Orto Pizza Holdings Limited to Enzo Pizza Limited (2025 - £0).

At the end of the financial year a balance of £70,000 was owed by Orto Pizza Holdings Limited to Burger Republic Callender Limited (2025 - £0).

At the end of the financial year a balance of £105,000 was owed by Orto Pizza Holdings Limited to French Capital Limited (2025 - £0).

At the end of the financial year a balance of £35,000 was owed by Orto Pizza Holdings Limited to Danmatt Limited (2025 - £0).

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