Orientrose Contracts Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04455782

Orientrose Contracts Limited

Filleted Unaudited Financial Statements

For the year ended

31 December 2025

Orientrose Contracts Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		10,820		17,545

Current assets

Debtors	6	571,034	244,512
Cash at bank and in hand		1,080,730	457,408
		------------	---------
		1,651,764	701,920

Creditors: amounts falling due within one year	7	1,315,080		449,289
		------------		---------
Net current assets			336,684		252,631
			---------		---------
Total assets less current liabilities			347,504		270,176

Creditors: amounts falling due after more than one year	8	–	11,532
		---------	---------
Net assets		347,504	258,644
		---------	---------

Capital and reserves

Called up share capital	50,702	50,702
Capital redemption reserve	49,358	49,358
Profit and loss account	247,444	158,584
	---------	---------
Shareholders funds	347,504	258,644
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Orientrose Contracts Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 23 September 2026 , and are signed on behalf of the board by:

Mr J John

Director

Company registration number: 04455782

Orientrose Contracts Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Vantage Park, Washingley Road, Huntingdon, Cambridgeshire, PE29 6SR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The turnover shown in the profit and loss account represents the value of work done during the year, exclusive of Value Added Tax. Profit is recognised on long-term contracts, if the final outcome can be assessed with reasonable certainty, by including in the profit and loss account turnover and related costs as contract activity progresses. Turnover is calculated by reference to the value of work performed to date as a proportion of the total contract value. Revenue from work done is measured by reference to the stage of completion of the contract at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Improvements to property	-	straight line over lease term
Fixtures & fittings	-	25% per annum straight line
Motor vehicles	-	25% per annum straight line

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Pensions

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2024: 9 ).

5. Tangible assets

	Land and buildings	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 January 2025	30,334	72,252	185,562	288,148
Additions	–	5,551	–	5,551
Disposals	–	–	( 63,635)	( 63,635)
	--------	--------	---------	---------
At 31 December 2025	30,334	77,803	121,927	230,064
	--------	--------	---------	---------
Depreciation
At 1 January 2025	28,839	67,969	173,795	270,603
Charge for the year	847	2,015	9,414	12,276
Disposals	–	–	( 63,635)	( 63,635)
	--------	--------	---------	---------
At 31 December 2025	29,686	69,984	119,574	219,244
	--------	--------	---------	---------
Carrying amount
At 31 December 2025	648	7,819	2,353	10,820
	--------	--------	---------	---------
At 31 December 2024	1,495	4,283	11,767	17,545
	--------	--------	---------	---------

Land and buildings comprise short leasehold property improvements.

6. Debtors

	2025	2024
	£	£
Trade debtors	491,772	157,674
Other debtors	79,262	86,838
	---------	---------
	571,034	244,512
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	310,440	271,618
Social security and other taxes	326,684	40,252
Other creditors	677,956	137,419
	------------	---------
	1,315,080	449,289
	------------	---------

Included within the liabilities disclosed above under other creditors is an amount of £Nil (2024: £6,957) for which security over the assets to which the liability relates has been given.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	–	11,532
	----	--------

Included within the liabilities disclosed above under other creditors is an amount of £Nil (2024: £11,532) for which security over the assets to which the liability relates has been given.

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases amount to £16,899 (2024: £19,296).