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ARMSTRONG HR LTD

Registered Number
SC522834
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2023

ARMSTRONG HR LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

ARMSTRONG, Elizabeth
WALKER, Guy Harrison, Professor

Registered Address

6 Crofthead Road
Prestwick
KA9 1HW

Registered Number

SC522834 (Scotland)
ARMSTRONG HR LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets37631,391
7631,391
Current assets
Debtors5,675-
Cash at bank and on hand101,08735,678
106,76235,678
Creditors amounts falling due within one year5(102,612)(10,264)
Net current assets (liabilities)4,15025,414
Total assets less current liabilities4,91326,805
Accruals and deferred income(960)(960)
Net assets3,95325,845
Capital and reserves
Called up share capital1010
Profit and loss account3,94325,835
Shareholders' funds3,95325,845
The financial statements were approved and authorised for issue by the Board of Directors on 16 February 2024, and are signed on its behalf by:
ARMSTRONG, Elizabeth
Director
Registered Company No. SC522834
ARMSTRONG HR LTD
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 232,643
At 31 December 232,643
Depreciation and impairment
At 01 January 231,252
Charge for year628
At 31 December 231,880
Net book value
At 31 December 23763
At 31 December 221,391
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables5,400-
Other debtors275-
Total5,675-
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables60,000-
Taxation and social security11,32910,264
Other creditors31,283-
Total102,61210,264
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.