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REGISTERED NUMBER: 06317253 (England and Wales)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ARMSTRONG ENVIRONMENTAL LIMITED

ARMSTRONG ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 06317253)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ARMSTRONG ENVIRONMENTAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: J Armstrong
Mrs J Armstrong
M A Armstrong





SECRETARY: D Harnett





REGISTERED OFFICE: Quarryburn House
Quarryburn Lane
Hunwick
Durham
DL15 0RE





REGISTERED NUMBER: 06317253 (England and Wales)





ACCOUNTANTS: RMT Ribchesters
Accountants and Business Advisors
Finchale House
Belmont Business Park
Durham
DH1 1TW

ARMSTRONG ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 06317253)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 482,898 381,460
482,898 381,460

CURRENT ASSETS
Debtors 6 240,273 179,359
Investments 7 4,316 -
Prepayments and accrued income 11,195 9,084
Cash at bank and in hand 196,668 94,567
452,452 283,010
CREDITORS
Amounts falling due within one year 8 375,081 273,051
NET CURRENT ASSETS 77,371 9,959
TOTAL ASSETS LESS CURRENT
LIABILITIES

560,269

391,419

CREDITORS
Amounts falling due after more than one
year

9

117,744

67,787

PROVISIONS FOR LIABILITIES 64,536 15,662

CAPITAL AND RESERVES
Called up share capital 12 200 200
Retained earnings 377,789 307,770
SHAREHOLDERS' FUNDS 377,989 307,970
560,269 391,419

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

ARMSTRONG ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 06317253)

BALANCE SHEET - continued
31 DECEMBER 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 February 2025 and were signed on its behalf by:





M A Armstrong - Director


ARMSTRONG ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 06317253)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Armstrong Environmental 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.

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.

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.

Development costs are being amortised evenly over their estimated useful life of two years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 25% on reducing balance, 20% on reducing balance and 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

ARMSTRONG ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 06317253)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2024
and 31 December 2024 4,125
AMORTISATION
At 1 January 2024
and 31 December 2024 4,125
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

ARMSTRONG ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 06317253)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 640,002
Additions 285,495
Disposals (127,165 )
At 31 December 2024 798,332
DEPRECIATION
At 1 January 2024 258,542
Charge for year 104,902
Eliminated on disposal (48,010 )
At 31 December 2024 315,434
NET BOOK VALUE
At 31 December 2024 482,898
At 31 December 2023 381,460

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 January 2024 160,303
Additions 146,379
Disposals (51,946 )
Transfer to ownership (23,082 )
At 31 December 2024 231,654
DEPRECIATION
At 1 January 2024 41,491
Charge for year 29,779
Eliminated on disposal (5,673 )
Transfer to ownership (10,374 )
At 31 December 2024 55,223
NET BOOK VALUE
At 31 December 2024 176,431
At 31 December 2023 118,812

ARMSTRONG ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 06317253)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 237,288 179,359
Other debtors 2,985 -
240,273 179,359

7. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Other investments 4,316 -

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 10) 52,098 35,984
Trade creditors 67,797 53,283
Taxation and social security 168,286 112,450
Other creditors 86,900 71,334
375,081 273,051

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts (see note 10) 113,711 59,354
Other creditors 4,033 8,433
117,744 67,787

10. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 52,098 35,984
Between one and five years 113,711 59,354
165,809 95,338

Non-cancellable operating leases
2024 2023
£    £   
Within one year 19,642 -
Between one and five years 9,375 -
29,017 -

ARMSTRONG ENVIRONMENTAL LIMITED (REGISTERED NUMBER: 06317253)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

11. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 165,809 95,338

Hire purchases are secured on the assets to which they relate.

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 A Ordinary £1 100 100
100 B Ordinary £1 100 100
200 200

13. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 2023
£    £   
M A Armstrong
Balance outstanding at start of year - 3,829
Amounts advanced - 53,333
Amounts repaid - (57,162 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

J Armstrong
Balance outstanding at start of year - 4,766
Amounts advanced - 53,333
Amounts repaid - (58,099 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

14. RELATED PARTY DISCLOSURES

During the year directors made interest free loans to the company. The balances on the loans at 31 December 2024 were £44,386 (2023:£2,572).

15. GRANTS

Grants, where entitlement is not conditional on the delivery of a specific performance by the company, are recognised when the company becomes unconditionally entitled to the grant.