Staines and Son Orrery Makers Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14715391

Staines and Son Orrery Makers Limited

Unaudited financial statements

31 March 2026

Staines and Son Orrery Makers Limited

Statement of financial position

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Intangible assets	5	–	3,334
Tangible assets	6	1,440	1,800
		------	------
		1,440	5,134

Current assets

Stocks		2,497	7,500
Debtors	7	33,509	24,965
Cash at bank and in hand		14,291	19,080
		-------	-------
		50,297	51,545

Creditors: Amounts falling due within one year	8	( 20,708)		( 16,644)
		-------		-------
Net current assets			29,589		34,901
			-------		-------
Total assets less current liabilities			31,029		40,035

Provisions

Taxation including deferred tax	( 279)	( 349)
	-------	-------
Net assets	30,750	39,686
	-------	-------

Capital and reserves

Called up share capital	100	100
Profit and loss account	30,650	39,586
	-------	-------
Shareholders funds	30,750	39,686
	-------	-------

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 March 2026 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Staines and Son Orrery Makers Limited

Statement of financial position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 16 October 2026 , and are signed on behalf of the board by:

Mr T Staines
Director

Company registration number: 14715391

Staines and Son Orrery Makers Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is First Floor Suite, 2 Hillside Business Park, Bury St Edmunds, Suffolk, IP32 7EA. The trading address is Bramwoods House, The Street, North Pickenham, Swaffham, Norfolk, PE37 8JR

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, as modified by the revaluation of certain financial assets and liabilities. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

Estimates and judgements used in preparing the financial statements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The resulting accounting estimates will, by definition seldom equal the related actual results. Any subsequent changes are accounted for with an effect on income at the time such updated information is available.

Revenue recognition

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

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.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	33% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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:

	Plant and machinery	-	20% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

4. Employee numbers

The average number of employees during the year was 1 (2025: 1 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 April 2025 and 31 March 2026	10,000
	-------
Amortisation
At 1 April 2025	6,666
Charge for the year	3,334
	-------
At 31 March 2026	10,000
	-------
Carrying amount
At 31 March 2026	–
	-------
At 31 March 2025	3,334
	-------

6. Tangible assets

	Plant and machinery
	£
Cost
At 1 April 2025 and 31 March 2026	2,500
	------
Depreciation
At 1 April 2025	700
Charge for the year	360
	------
At 31 March 2026	1,060
	------
Carrying amount
At 31 March 2026	1,440
	------
At 31 March 2025	1,800
	------

7. Debtors

	2026	2025
	£	£
Other debtors	33,509	24,965
	-------	-------

8. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Trade creditors	312	288
Social security and other taxes	4,618	4,068
Other creditors	15,778	12,288
	-------	-------
	20,708	16,644
	-------	-------

9. Director's advances, credits and guarantees

Included within debtors is an amount owed to the company by the director of £32,707 (2025 £24,928). Interest of £1061 (2025 £380) has been charged.