2023-06-012024-05-312024-05-31false09039616Armstrong Lloyd Limited2025-01-29falseiso4217:GBPxbrli:pure090396162023-06-01090396162024-05-31090396162023-06-012024-05-31090396162022-06-01090396162023-05-31090396162022-06-012023-05-3109039616bus:SmallEntities2023-06-012024-05-3109039616bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3109039616bus:FullAccounts2023-06-012024-05-3109039616bus:PrivateLimitedCompanyLtd2023-06-012024-05-3109039616core:WithinOneYear2024-05-3109039616core:AfterOneYear2024-05-3109039616core:WithinOneYear2023-05-3109039616core:AfterOneYear2023-05-3109039616core:ShareCapital2024-05-3109039616core:SharePremium2024-05-3109039616core:RevaluationReserve2024-05-3109039616core:OtherReservesSubtotal2024-05-3109039616core:RetainedEarningsAccumulatedLosses2024-05-3109039616core:ShareCapital2023-05-3109039616core:SharePremium2023-05-3109039616core:RevaluationReserve2023-05-3109039616core:OtherReservesSubtotal2023-05-3109039616core:RetainedEarningsAccumulatedLosses2023-05-3109039616core:LandBuildings2024-05-3109039616core:PlantMachinery2024-05-3109039616core:Vehicles2024-05-3109039616core:FurnitureFittings2024-05-3109039616core:OfficeEquipment2024-05-3109039616core:NetGoodwill2024-05-3109039616core:IntangibleAssetsOtherThanGoodwill2024-05-3109039616core:ListedExchangeTraded2024-05-3109039616core:UnlistedNon-exchangeTraded2024-05-3109039616core:LandBuildings2023-05-3109039616core:PlantMachinery2023-05-3109039616core:Vehicles2023-05-3109039616core:FurnitureFittings2023-05-3109039616core:OfficeEquipment2023-05-3109039616core:NetGoodwill2023-05-3109039616core:IntangibleAssetsOtherThanGoodwill2023-05-3109039616core:ListedExchangeTraded2023-05-3109039616core:UnlistedNon-exchangeTraded2023-05-3109039616core:LandBuildings2023-06-012024-05-3109039616core:PlantMachinery2023-06-012024-05-3109039616core:Vehicles2023-06-012024-05-3109039616core:FurnitureFittings2023-06-012024-05-3109039616core:OfficeEquipment2023-06-012024-05-3109039616core:NetGoodwill2023-06-012024-05-3109039616core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3109039616core:ListedExchangeTraded2023-06-012024-05-3109039616core:UnlistedNon-exchangeTraded2023-06-012024-05-3109039616core:MoreThanFiveYears2023-06-012024-05-3109039616core:Non-currentFinancialInstruments2024-05-3109039616core:Non-currentFinancialInstruments2023-05-3109039616dpl:CostSales2023-06-012024-05-3109039616dpl:DistributionCosts2023-06-012024-05-3109039616core:LandBuildings2023-06-012024-05-3109039616core:PlantMachinery2023-06-012024-05-3109039616core:Vehicles2023-06-012024-05-3109039616core:FurnitureFittings2023-06-012024-05-3109039616core:OfficeEquipment2023-06-012024-05-3109039616dpl:AdministrativeExpenses2023-06-012024-05-3109039616core:NetGoodwill2023-06-012024-05-3109039616core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3109039616dpl:GroupUndertakings2023-06-012024-05-3109039616dpl:ParticipatingInterests2023-06-012024-05-3109039616dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3109039616core:ListedExchangeTraded2023-06-012024-05-3109039616dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3109039616core:UnlistedNon-exchangeTraded2023-06-012024-05-3109039616dpl:CostSales2022-06-012023-05-3109039616dpl:DistributionCosts2022-06-012023-05-3109039616core:LandBuildings2022-06-012023-05-3109039616core:PlantMachinery2022-06-012023-05-3109039616core:Vehicles2022-06-012023-05-3109039616core:FurnitureFittings2022-06-012023-05-3109039616core:OfficeEquipment2022-06-012023-05-3109039616dpl:AdministrativeExpenses2022-06-012023-05-3109039616core:NetGoodwill2022-06-012023-05-3109039616core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3109039616dpl:GroupUndertakings2022-06-012023-05-3109039616dpl:ParticipatingInterests2022-06-012023-05-3109039616dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3109039616core:ListedExchangeTraded2022-06-012023-05-3109039616dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3109039616core:UnlistedNon-exchangeTraded2022-06-012023-05-3109039616core:NetGoodwill2024-05-3109039616core:IntangibleAssetsOtherThanGoodwill2024-05-3109039616core:LandBuildings2024-05-3109039616core:PlantMachinery2024-05-3109039616core:Vehicles2024-05-3109039616core:FurnitureFittings2024-05-3109039616core:OfficeEquipment2024-05-3109039616core:AfterOneYear2024-05-3109039616core:WithinOneYear2024-05-3109039616core:ListedExchangeTraded2024-05-3109039616core:UnlistedNon-exchangeTraded2024-05-3109039616core:ShareCapital2024-05-3109039616core:SharePremium2024-05-3109039616core:RevaluationReserve2024-05-3109039616core:OtherReservesSubtotal2024-05-3109039616core:RetainedEarningsAccumulatedLosses2024-05-3109039616core:NetGoodwill2023-05-3109039616core:IntangibleAssetsOtherThanGoodwill2023-05-3109039616core:LandBuildings2023-05-3109039616core:PlantMachinery2023-05-3109039616core:Vehicles2023-05-3109039616core:FurnitureFittings2023-05-3109039616core:OfficeEquipment2023-05-3109039616core:AfterOneYear2023-05-3109039616core:WithinOneYear2023-05-3109039616core:ListedExchangeTraded2023-05-3109039616core:UnlistedNon-exchangeTraded2023-05-3109039616core:ShareCapital2023-05-3109039616core:SharePremium2023-05-3109039616core:RevaluationReserve2023-05-3109039616core:OtherReservesSubtotal2023-05-3109039616core:RetainedEarningsAccumulatedLosses2023-05-3109039616core:NetGoodwill2022-06-0109039616core:IntangibleAssetsOtherThanGoodwill2022-06-0109039616core:LandBuildings2022-06-0109039616core:PlantMachinery2022-06-0109039616core:Vehicles2022-06-0109039616core:FurnitureFittings2022-06-0109039616core:OfficeEquipment2022-06-0109039616core:AfterOneYear2022-06-0109039616core:WithinOneYear2022-06-0109039616core:ListedExchangeTraded2022-06-0109039616core:UnlistedNon-exchangeTraded2022-06-0109039616core:ShareCapital2022-06-0109039616core:SharePremium2022-06-0109039616core:RevaluationReserve2022-06-0109039616core:OtherReservesSubtotal2022-06-0109039616core:RetainedEarningsAccumulatedLosses2022-06-0109039616core:AfterOneYear2023-06-012024-05-3109039616core:WithinOneYear2023-06-012024-05-3109039616core:Non-currentFinancialInstrumentscore:CostValuation2023-06-012024-05-3109039616core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-012024-05-3109039616core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-012024-05-3109039616core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-012024-05-3109039616core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-012024-05-3109039616core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-012024-05-3109039616core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3109039616core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3109039616core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3109039616core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3109039616core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3109039616core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3109039616core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3109039616core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3109039616core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3109039616core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3109039616core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3109039616core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3109039616core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3109039616core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3109039616core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3109039616core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3109039616core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3109039616core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3109039616core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3109039616core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3109039616core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3109039616bus:Director12023-06-012024-05-31

Armstrong Lloyd Limited

Registered Number
09039616
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

Armstrong Lloyd Limited
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

Mrs K Lloyd

Registered Address

10 Western Road
Romford
RM1 3JT

Registered Number

09039616 (England and Wales)
Armstrong Lloyd Limited
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets311,43812,634
11,43812,634
Current assets
Debtors448,88245,726
Cash at bank and on hand382,817371,569
431,699417,295
Creditors amounts falling due within one year5(62,225)(79,462)
Net current assets (liabilities)369,474337,833
Total assets less current liabilities380,912350,467
Provisions for liabilities6(1,022)(1,117)
Net assets379,890349,350
Capital and reserves
Called up share capital120120
Profit and loss account379,770349,230
Shareholders' funds379,890349,350
The financial statements were approved and authorised for issue by the Director on 29 January 2025, and are signed on its behalf by:
Mrs K Lloyd
Director
Registered Company No. 09039616
Armstrong Lloyd Limited
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. 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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:

Reducing balance (%)Straight line (years)
Land and buildings-15
Office Equipment25-
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
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.
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 June 2312,2508,89021,140
Additions-983983
At 31 May 2412,2509,87322,123
Depreciation and impairment
At 01 June 234,0834,4238,506
Charge for year8171,3622,179
At 31 May 244,9005,78510,685
Net book value
At 31 May 247,3504,08811,438
At 31 May 238,1674,46712,634
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables42,56339,960
Other debtors4,604-
Prepayments and accrued income1,7155,766
Total48,88245,726
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables88519,795
Taxation and social security41,80341,184
Other creditors13,25212,766
Accrued liabilities and deferred income6,2855,717
Total62,22579,462
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,0221,117
Total1,0221,117
7.Directors advances, credits and guarantees
At the year end the company owed the director £13,032 (2023 - £12,766) by way of her director's current account.