Computer Orbit Limited

Computer Orbit Limited
Contents Page
For the year ended 31 December 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Computer Orbit Limited Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Halfpenny Accountancy Limited 31 December 2025 .................................................... Halfpenny Accountancy Limited Origin Hub 9 Evolution House Wynyard Business Park TS22 5TB 07 September 2026 1

Computer Orbit Limited
Accountants' Report
For the year ended 31 December 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Halfpenny Accountancy Limited
31 December 2025

....................................................

Halfpenny Accountancy Limited
Origin Hub
9 Evolution House
Wynyard Business Park
TS22 5TB
07 September 2026

1

Computer Orbit Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	78,596	78,596
Tangible fixed assets	4	612,524	592,411
		691,120	671,007
Current assets
Stocks		359,869	342,869
Debtors		41,646	94,643
Cash at bank and in hand		650,253	749,377
		1,051,768	1,186,889
Creditors: amount falling due within one year		(612,016)	(655,785)
Net current assets		439,752	531,104

Total assets less current liabilities		1,130,872	1,202,111
Provisions for liabilities		(1,053)	(815)
Net assets		1,129,819	1,201,296

Capital and reserves
Called up share capital		196,000	196,000
Profit and loss account		933,819	1,005,296
Shareholders' funds		1,129,819	1,201,296

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 07 September 2026 and were signed by:

-------------------------------
Qasim MALIK
Director

2

Computer Orbit Limited
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

Computer Orbit Limited is a private company, limited by shares, registered in , registration number 01537885, registration address 400-408 Old Durham Road, Gateshead, Tyne & Wear, NE9 5DQ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	10% Reducing Balance
Computer Equipment	15% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 9 (2024 : 9).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 January 2025	78,596	78,596
Additions	-	-
Disposals	-	-
At 31 December 2025	78,596	78,596
Net book values
At 31 December 2025	78,596	78,596
At 31 December 2024	78,596	78,596

4.

Tangible fixed assets

Cost or valuation	Land and Buildings	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 January 2025	428,510	100,532	283,982	123,878	936,902
Additions	-	52,184	6,833	-	59,017
Disposals	-	-	-	-	-
At 31 December 2025	428,510	152,716	290,815	123,878	995,919
Depreciation
At 01 January 2025	18,797	26,480	218,026	81,683	344,986
Charge for year	-	25,247	6,833	6,329	38,409
On disposals	-	-	-	-	-
At 31 December 2025	18,797	51,727	224,859	88,012	383,395
Net book values
Closing balance as at 31 December 2025	409,713	100,989	65,956	35,866	612,524
Opening balance as at 01 January 2025	409,713	74,052	66,451	42,195	592,411

3

Registered Number: 01537885

COMPUTER ORBIT LIMITED

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025