Orto Pizza Antrim Road Limited

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

Registered number: NI716356

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,182		-
Tangible Assets	5		540,621		115,425

			544,803		115,425
CURRENT ASSETS
Stocks	6	21,442		-
Debtors	7	7,265		25,892
Cash at bank and in hand		16,161		73

		44,868		25,965
Creditors: Amounts Falling Due Within One Year	8	(442,105 )		(160,574 )

NET CURRENT ASSETS (LIABILITIES)			(397,237 )		(134,609 )

TOTAL ASSETS LESS CURRENT LIABILITIES			147,566		(19,184 )

Creditors: Amounts Falling Due After More Than One Year	9		(197,857 )		-

NET LIABILITIES			(50,291 )		(19,184 )

CAPITAL AND RESERVES
Called up share capital			2		2
Profit and Loss Account			(50,293 )		(19,186 )

SHAREHOLDERS' FUNDS			(50,291)		(19,184)

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Orto Pizza Antrim Road 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 Antrim Road Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI716356 . The registered office is 32 Montgomery Road, Belfast , BT6 9HL.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Licence's. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. 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:

Leasehold	5% Straight Line
Plant & Machinery	20% Straight Line
Fixtures & Fittings	10% Straight Line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 24 (2025: NIL)

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Orto Pizza Antrim Road Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	-
Additions	4,620

As at 31 March 2026	4,620

Amortisation
As at 1 April 2025	-
Provided during the period	438

As at 31 March 2026	438

Net Book Value
As at 31 March 2026	4,182

As at 1 April 2025	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	-	-	128,250	128,250
Additions	57,763	178,392	255,717	491,872

As at 31 March 2026	57,763	178,392	383,967	620,122

Depreciation
As at 1 April 2025	-	-	12,825	12,825
Provided during the period	2,701	30,923	33,052	66,676

As at 31 March 2026	2,701	30,923	45,877	79,501

Net Book Value
As at 31 March 2026	55,062	147,469	338,090	540,621

As at 1 April 2025	-	-	115,425	115,425

6. Stocks

	31 March 2026	31 March 2025
	£	£
Finished goods	21,442	-

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Orto Pizza Antrim Road Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Amounts owed by group undertakings	750	-
Other debtors	6,515	25,892

	7,265	25,892

8. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Net obligations under finance lease and hire purchase contracts	19,776	-
Trade creditors	34,050	148,474
Bank loans and overdrafts	47,425	-
Amounts owed to group undertakings	272,913	9,750
Other creditors	23,574	2,350
Taxation and social security	44,367	-

	442,105	160,574

9. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026	31 March 2025
	£	£
Net obligations under finance lease and hire purchase contracts	74,802	-
Bank loans	123,055	-

	197,857	-

10. Obligations Under Finance Leases and Hire Purchase

	31 March 2026	31 March 2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	19,776	-
Later than one year and not later than five years	74,802	-

	94,578	-

	94,578	-

11. Related Party Transactions

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

At the end of the financial year a balance of £750 was owed to Orto Pizza Antrim Road Limited from Orto Pizza Cathedral Quarter Limited (2025 - £0).

At the end of the financial year a balance of £279,163 was owed by Orto Pizza Antrim Road Limited to Orto Pizza Holdings Ltd (2025 - £9,750).

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