REGISTERED NUMBER: 03524062 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Orion Building Engineering Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

S Heller

Secretary:

T Heller

Registered office:

5 Grovelands Business Centre

Boundary Way

Hemel Hempstead

Hertfordshire

HP2 7TE

Registered number:

03524062 (England and Wales)

Accountants:

Pinkham Blair

Chartered Accountants

87a High Street

The Old Town

Hemel Hempstead

Hertfordshire

HP1 3AH

Fixed assets

Tangible assets

4

81,662

77,814

Current assets

Stocks

1,500

1,500

Debtors

5

894,728

597,428

Cash at bank

445

37,923

896,673

636,851

Creditors

Amounts falling due within one year

6

653,913

368,790

Net current assets

242,760

268,061

Total assets less current liabilities

324,422

345,875

Creditors

Amounts falling due after more than one year

7

-

(5,463

)

Provisions for liabilities

(5,860

)

(3,316

)

Net assets

318,562

337,096

Capital and reserves

Called up share capital

9

2

2

Retained earnings

318,560

337,094

Shareholders' funds

318,562

337,096

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 September 2026 and were signed by:

S Heller - Director

1.	Statutory information

Orion Building Engineering Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Land and buildings

-

over the unexpired term of the lease

Plant and machinery etc

-

25% on reducing balance and 15% on 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rental paid under operating leases are charged to profit or loss on a straight line basis over the period of the leases.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 30 (2025 - 31 ) .

4.	Tangible fixed assets

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1 April 2025

29,347

220,840

250,187

Additions

-

22,536

22,536

At 31 March 2026

29,347

243,376

272,723

Depreciation

At 1 April 2025

11,007

161,366

172,373

Charge for year

2,935

15,753

18,688

At 31 March 2026

13,942

177,119

191,061

Net book value

At 31 March 2026

15,405

66,257

81,662

At 31 March 2025

18,340

59,474

77,814

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

560,346

303,152

Other debtors

334,382

294,276

894,728

597,428

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

15,519

10,371

Trade creditors

372,419

250,126

Taxation and social security

148,473

61,817

Other creditors

117,502

46,476

653,913

368,790

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

-

5,463

8.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

122,370

122,143

Between one and five years

45,090

30,118

167,460

152,261

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2