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REGISTERED NUMBER: 04043434 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2023 TO 31 JULY 2024

FOR

ARMONIA LIMITED

ARMONIA LIMITED (REGISTERED NUMBER: 04043434)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Period 1 October 2023 to 31 July 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ARMONIA LIMITED

COMPANY INFORMATION
For The Period 1 October 2023 to 31 July 2024







DIRECTOR: Mrs D Lawrie Hey





SECRETARY: Mrs D Lawrie Hey





REGISTERED OFFICE: Equinox House
Clifton Park
Shipton Road
York
YO30 5PA





REGISTERED NUMBER: 04043434 (England and Wales)





ACCOUNTANTS: Fortus Limited
Business Advisors & Accountants
Equinox House
Clifton Park, Shipton Road
York
Yorkshire
YO30 5PA

ARMONIA LIMITED (REGISTERED NUMBER: 04043434)

BALANCE SHEET
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 12,141 14,100
Tangible assets 5 29,960 32,604
42,101 46,704

CURRENT ASSETS
Stocks 6 10,968 28,930
Debtors 7 99,507 73,057
Cash at bank and in hand 9,819 29,796
120,294 131,783
CREDITORS
Amounts falling due within one year 8 58,708 87,896
NET CURRENT ASSETS 61,586 43,887
TOTAL ASSETS LESS CURRENT LIABILITIES 103,687 90,591

CREDITORS
Amounts falling due after more than
one year

9

212,750

222,290
NET LIABILITIES (109,063 ) (131,699 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (109,163 ) (131,799 )
(109,063 ) (131,699 )

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

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

The director acknowledges her 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.

ARMONIA LIMITED (REGISTERED NUMBER: 04043434)

BALANCE SHEET - continued
31 July 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 February 2025 and were signed by:





Mrs D Lawrie Hey - Director


ARMONIA LIMITED (REGISTERED NUMBER: 04043434)

NOTES TO THE FINANCIAL STATEMENTS
For The Period 1 October 2023 to 31 July 2024


1. STATUTORY INFORMATION

Armonia Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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

Goodwill
Goodwill is recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 10% on cost
Plant and machinery etc - 25% on cost and 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Going concern
Although the company balance sheet has net liabilities at the year end, the director considers that it is still appropriate to conclude the company is a going concern. This is due to the continued support of the parent company Hey Farming Limited and by the director. The director has reasonable expectation that the company will continue in operational existence for the foreseeable future.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 10 (2023 - 8 ) .

ARMONIA LIMITED (REGISTERED NUMBER: 04043434)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 October 2023 to 31 July 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 31 July 2024 23,500
AMORTISATION
At 1 October 2023 9,400
Amortisation for period 1,959
At 31 July 2024 11,359
NET BOOK VALUE
At 31 July 2024 12,141
At 30 September 2023 14,100

5. TANGIBLE FIXED ASSETS
Fixtures
Long and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 October 2023 70,503 134,444 8,267 213,214
Additions - 405 - 405
At 31 July 2024 70,503 134,849 8,267 213,619
DEPRECIATION
At 1 October 2023 70,503 104,258 5,849 180,610
Charge for period - 2,546 503 3,049
At 31 July 2024 70,503 106,804 6,352 183,659
NET BOOK VALUE
At 31 July 2024 - 28,045 1,915 29,960
At 30 September 2023 - 30,186 2,418 32,604

6. STOCKS
2024 2023
£    £   
Stocks 10,968 28,930

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 65,068 5,436
Other debtors 30,347 62,709
VAT - 1,460
Prepayments 4,092 3,452
99,507 73,057

ARMONIA LIMITED (REGISTERED NUMBER: 04043434)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 October 2023 to 31 July 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 16,707 16,948
Trade creditors 27,032 53,084
Social security and other taxes 2,390 2,370
Net wages 2,582 14,962
Pension 387 532
VAT 9,610 -
58,708 87,896

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 9,423 23,141
Directors' loan accounts 203,327 199,149
212,750 222,290

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 July 2024 and the year ended 30 September 2023:

2024 2023
£    £   
Mrs D Lawrie Hey
Balance outstanding at start of period (199,149 ) (199,561 )
Amounts advanced 10,312 19,518
Amounts repaid (14,490 ) (19,106 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period (203,327 ) (199,149 )

11. RELATED PARTY DISCLOSURES

The parent company of Armonia Limited is Hey Holdings Limited and it's registered office is Equinox House, Clifton Park Avenue, York, YO30 5PA.

As at the reporting date, £60,000 was due from associated company; Hey Farming Limited.