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REGISTERED NUMBER: 11267249 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

ARMATEC ENVIRONMENTAL LTD

ARMATEC ENVIRONMENTAL LTD (REGISTERED NUMBER: 11267249)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ARMATEC ENVIRONMENTAL LTD

COMPANY INFORMATION
for the Year Ended 31 May 2024







DIRECTORS: K M Holyoake
B D Holyoake
R S Pope





REGISTERED OFFICE: 15 Kennet Road
Dartford
DA1 4QN





REGISTERED NUMBER: 11267249 (England and Wales)





ACCOUNTANTS: Oury Clark Chartered Accountants
Herschel House
58 Herschel Street
Slough
Berkshire
SL1 1PG

ARMATEC ENVIRONMENTAL LTD (REGISTERED NUMBER: 11267249)

BALANCE SHEET
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,722 15,941

CURRENT ASSETS
Debtors 5 78,381 60,974
Cash at bank 1,649 29,977
80,030 90,951
CREDITORS
Amounts falling due within one year 6 149,868 156,823
NET CURRENT LIABILITIES (69,838 ) (65,872 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(57,116

)

(49,931

)

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings (57,216 ) (50,031 )
SHAREHOLDERS' FUNDS (57,116 ) (49,931 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ARMATEC ENVIRONMENTAL LTD (REGISTERED NUMBER: 11267249)

BALANCE SHEET - continued
31 May 2024


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 Board of Directors and authorised for issue on 16 September 2024 and were signed on its behalf by:





R S Pope - Director


ARMATEC ENVIRONMENTAL LTD (REGISTERED NUMBER: 11267249)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Armatec Environmental 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.

The financial statements have been prepared on a going concern basis as Armatec Environmental Ltd, the Parent Company, will continue to support the Company as required for a minimum of 12 months and 1 day from signing of the Balance Sheet.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

Turnover is recognised when the goods are transferred to the customer, or upon completion of work as agreed with the customer. This is when the risks and rewards are transferred to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 18% on cost

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

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.


ARMATEC ENVIRONMENTAL LTD (REGISTERED NUMBER: 11267249)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Financial instruments
Basic financial instruments, as covered by Section 11 of FRS 102, are measured at amortised cost. The company does not have any Other Financial Instruments, as covered by Section 12 of FRS 102.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

ARMATEC ENVIRONMENTAL LTD (REGISTERED NUMBER: 11267249)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 20,213
Additions 499
At 31 May 2024 20,712
DEPRECIATION
At 1 June 2023 4,272
Charge for year 3,718
At 31 May 2024 7,990
NET BOOK VALUE
At 31 May 2024 12,722
At 31 May 2023 15,941

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 60,558 49,209
Other debtors 17,823 11,765
78,381 60,974

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 4,967 -
Amounts owed to group undertakings 140,194 153,171
Taxation and social security 1,990 1,002
Other creditors & accruals 2,717 2,650
149,868 156,823

7. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
100 Share capital 1 £1 100 100

ARMATEC ENVIRONMENTAL LTD (REGISTERED NUMBER: 11267249)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2024

8. ULTIMATE CONTROLLING PARTY

B Holyoake is the ultimate controlling party by virtue of his ownership of 60% of the voting rights of the parent company, Armatec Environmental Ltd, a company incorporated in New Zealand.