ORDNANCE ROW CONSULTING LIMITED


Director	LANYON, Richard Cruddas Bennicke


Registered Address	12-13 Lansdowne Terrace
	Newcastle Upon Tyne
	NE3 1HN


Registered Number	13094304 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Called up share capital not paid			1,000		1,000
Fixed assets
Investments			-		12,100
			-		12,100
Current assets
Debtors	3	402,097		482,098
Cash at bank and on hand		35,667		178
		437,764		482,276
Creditors amounts falling due within one year	4	(340,704)		(483,991)
Net current assets (liabilities)			98,060		(715)
Total assets less current liabilities			98,060		11,385
Net assets			98,060		11,385
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			97,060		10,385
Shareholders' funds			98,060		11,385

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Director on 14 September 2026, and are signed on its behalf by:

LANYON, Richard Cruddas Bennicke
Director
Registered Company No. 13094304

ORDNANCE ROW CONSULTING LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities. The company is a parent undertaking. The company and its subsidiary undertakings comprise a small group and, accordingly, the company has taken advantage of the exemption available to small groups from the requirement to prepare consolidated financial statements under the Companies Act 2006. These financial statements therefore present information about the company as an individual undertaking and not about its group.

Statement of compliance

The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
The company is a parent undertaking. The company and its subsidiary undertakings comprise a small group and, accordingly, the company has taken advantage of the exemption available to small groups from the requirement to prepare consolidated financial statements under the Companies Act 2006. These financial statements therefore present information about the company as an individual undertaking and not about its group.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	402,097	482,098
Total	402,097	482,098

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	47,210	480,000
Amounts owed to related parties	219,770	-
Taxation and social security	5,906	2,496
Other creditors	65,000	-
Accrued liabilities and deferred income	2,818	1,495
Total	340,704	483,991

5.	Related party transactions
	The company has an outstanding loan due from its director of £402,097 (2024 - £402,097) The loan is subject to interest with effect from 1 April 2025 at 3.25%, prior to that interest was charged at 2.25%. The loan is repayable on demand.

6.	Parent-subsidiary relationships
	The following companies, all of whom have a registered address at 12-13 Lansdowne Terrace, Newcastle upon Tyne, are 100% owned subsidiaries: Oakyard (Midco) Top Limited Oakyard Developments (Midco) Limited Bodo Developemnts Limited Walbert Developments Limited