Armlon Software Solutions Ltd Filleted Accounts Cover
Armlon Software Solutions Ltd
Company No. 10818218
Information for Filing with The Registrar
30 June 2023
Armlon Software Solutions Ltd Directors Report Registrar
The Directors present their report and the accounts for the year ended 30 June 2023.
Principal activities
The principal activity of the company during the year under review was software development.
Directors
The Directors who served at any time during the year were as follows:
S. Stewart
R. Zakharyan
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
R. Zakharyan
Director
19 February 2024
Armlon Software Solutions Ltd Balance Sheet Registrar
at
30 June 2023
Company No.
10818218
Notes
2023
2022
£
£
Fixed assets
Intangible assets
4
20,75523,061
Tangible assets
5
367550
21,12223,611
Current assets
Stocks
6
65,00065,000
Debtors
7
30,47730,734
Cash at bank and in hand
3,4037,098
98,880102,832
Creditors: Amount falling due within one year
8
(24,360)
(28,985)
Net current assets
74,52073,847
Total assets less current liabilities
95,64297,458
Creditors: Amounts falling due after more than one year
9
(549,000)
(501,000)
Net liabilities
(453,358)
(403,542)
Capital and reserves
Called up share capital
11
Profit and loss account
11
(453,359)
(403,543)
Total equity
(453,358)
(403,542)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 June 2023 the company was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 19 February 2024 and signed on its behalf by:
R. Zakharyan
Director
19 February 2024
Armlon Software Solutions Ltd Notes to the Accounts Registrar
for the year ended 30 June 2023
1
General information
Armlon Software Solutions Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 10818218
Its registered office is:
83 Baker Street
London
W1U 6AG
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• 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 transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
20% straight line
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
47
4
Intangible fixed assets
Other
Total
£
£
Cost
At 1 July 2022
27,67327,673
At 30 June 2023
27,67327,673
Amortisation and impairment
At 1 July 2022
4,6124,612
Charge for the year
2,3062,306
At 30 June 2023
6,9186,918
Net book values
At 30 June 2023
20,75520,755
At 30 June 2022
23,06123,061
5
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 July 2022
917917
At 30 June 2023
917917
Depreciation
At 1 July 2022
367367
Charge for the year
183183
At 30 June 2023
550550
Net book values
At 30 June 2023
367367
At 30 June 2022
550
550
6
Stocks
2023
2022
£
£
Finished goods
65,00065,000
65,00065,000
7
Debtors
2023
2022
£
£
Trade debtors
24,80025,057
Other debtors
5,6775,677
30,47730,734
8
Creditors:
amounts falling due within one year
2023
2022
£
£
Trade creditors
4224,033
Taxes and social security
2,575
2,413
Other creditors
21,36322,539
24,36028,985
9
Creditors:
amounts falling due after more than one year
2023
2022
£
£
Loans from directors
549,000501,000
549,000501,000
10
Share Capital
100 ordinary shares  of  £0.01 each
11
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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