Registered number
06842513
Architectural Armour Limited
Filleted Accounts
30 September 2024
Architectural Armour Limited
Registered number: 06842513
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 13,890 27,201
Investments 5 750,000 750,000
763,890 777,201
Current assets
Stocks 60,454 181,200
Debtors 6 60,645 41,904
Cash at bank and in hand 1,255,080 1,071,179
1,376,179 1,294,283
Creditors: amounts falling due within one year 7 (133,450) (212,544)
Net current assets 1,242,729 1,081,739
Net assets 2,006,619 1,858,940
Capital and reserves
Called up share capital 2 2
Profit and loss account 2,006,617 1,858,938
Shareholders' funds 2,006,619 1,858,940
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Silvia Milner
Director
Approved by the board on 31 October 2024
Architectural Armour Limited
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
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. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer equipment 33.33% straight line
Plant and machinery 25.00% straight line
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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.
Research and development
Research and development costs have been charged to the profit and loss account as incurred.
Work in progress
Work in progress is valued on the basis of long-term contracts. The company classifies as long term those contracts where the activity extends over more than one accounting period. The amount recognised as turnover represents the amount of work carried out in the period. Where the outcome of a contract can be assessed with reasonable certainty, attributable profit is recognised in proportion to the amount of turnover recognised in the accounts. Full provision is made for any foreseeable losses. Long term contract balances are included in the balance sheet at net cost, less foreseeable losses, and included in debtors amounts recoverable on contracts.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Intangible fixed assets £
Goodwill:
Cost
At 1 October 2023 34,000
At 30 September 2024 34,000
Amortisation
At 1 October 2023 34,000
At 30 September 2024 34,000
Net book value
At 30 September 2024 -
Goodwill was written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Equipment & vehicles
£
Cost
At 1 October 2023 49,749
Additions 532
Disposals (483)
At 30 September 2024 49,798
Depreciation
At 1 October 2023 22,548
Charge for the year 13,843
On disposals (483)
At 30 September 2024 35,908
Net book value
At 30 September 2024 13,890
At 30 September 2023 27,201
5 Investments Other
investments
£
Cost
At 1 October 2023 750,000
At 30 September 2024 750,000
6 Debtors 2024 2023
£ £
Trade debtors 41,194 24,723
Amounts recoverable on long-term contracts 4,731 -
Accrued income 3,561 -
Other taxes and social security costs 6,660 12,233
Other debtors and prepayments 4,499 4,948
60,645 41,904
7 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 308 306
Deferred income 42,032 133,602
Corporation tax 72,010 61,999
Other taxes and social security costs 4,643 2,748
Other creditors and accruals 14,457 13,889
133,450 212,544
8 Controlling party
The controlling parties of the company are the directors John Milner and Silvia Milner by virtue of their equal 50% shareholdings.
9 Other information
Architectural Armour Limited is a private company limited by shares and incorporated in England. Its registered office is:
10 Wellington Street
Cambridge
CB1 1HW
10 Directors' benefits: advances, credits and guarantees
Other creditors includes a loan from the directors John Milner and Silvia Milner to the company of £4,984 (2023 £8,583).

During the period, rent of £1,600 (2023 £1,600) was paid by the company to the directors for use of a home office.
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