1 March 2024 false Taxfiler 2024.6 14661655business:PrivateLimitedCompanyLtd2024-03-012025-02-28 146616552024-02-29 146616552024-03-012025-02-28 14661655business:AuditExemptWithAccountantsReport2024-03-012025-02-28 14661655business:FilletedAccounts2024-03-012025-02-28 146616552025-02-28 14661655business:Director12024-03-012025-02-28 14661655business:RegisteredOffice2024-03-012025-02-28 146616552024-02-29 14661655core:WithinOneYear2025-02-28 14661655core:WithinOneYear2024-02-29 14661655core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 14661655core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 14661655core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 14661655core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 14661655core:PreviouslyStatedAmount2025-02-28 14661655core:PreviouslyStatedAmount2024-02-29 14661655business:SmallEntities2024-03-012025-02-28 14661655countries:EnglandWales2024-03-012025-02-28 14661655core:PlantMachinery2024-03-012025-02-28 14661655core:ComputerEquipment2024-03-012025-02-28 14661655core:PlantMachinery2024-02-29 14661655core:ComputerEquipment2024-02-29 14661655core:PlantMachinery2025-02-28 14661655core:ComputerEquipment2025-02-28 146616552023-02-142024-02-29 iso4217:GBP xbrli:pure
Company Registration No. 14661655 (England and Wales)
Arm Composites Ltd Unaudited accounts for the year ended 28 February 2025
Arm Composites Ltd Unaudited accounts Contents
Page
- 2 -
Arm Composites Ltd Company Information for the year ended 28 February 2025
Director
Alexander Moger
Company Number
14661655 (England and Wales)
Registered Office
71-75 Shelton Street Covent Garden London WC2H 9JQ United Kingdom
Accountants
365 Accounts Ltd 44 Brookwood Road Southampton Hampshire SO16 9AJ
- 3 -
Arm Composites Ltd Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
1,486 
Current assets
Debtors
8,826 
7,978 
Creditors: amounts falling due within one year
(8,801)
(9,422)
Net current assets/(liabilities)
25 
(1,444)
Net assets
25 
42 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
23 
40 
Shareholders' funds
25 
42 
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 April 2025 and were signed on its behalf by
Alexander Moger Director Company Registration No. 14661655
- 4 -
Arm Composites Ltd Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Arm Composites Ltd is a private company, limited by shares, registered in England and Wales, registration number 14661655. The registered office is 71-75 Shelton Street, Covent Garden , London, WC2H 9JQ, United Kingdom. The company is in the process of being wound up.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance Method
Computer equipment
33.33% Reducing Balance Method
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2024
1,707 
255 
1,962 
Disposals
(1,707)
(255)
(1,962)
At 28 February 2025
- 
- 
- 
Depreciation
At 1 March 2024
391 
85 
476 
Charge for the year
329 
57 
386 
On disposals
(720)
(142)
(862)
At 28 February 2025
- 
- 
- 
Net book value
At 28 February 2025
- 
- 
- 
At 29 February 2024
1,316 
170 
1,486 
- 5 -
Arm Composites Ltd Notes to the Accounts for the year ended 28 February 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
8,826 
7,978 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,889 
4,377 
Taxes and social security
6,912 
4,395 
Accruals
- 
650 
8,801 
9,422 
7
Loans to directors
During the year the company maintained a loan account with its director Mr. Alexander Moger. At the year end date the director owed the company an amount of £8,826 (2024 - £7,978). This amount was repaid within 9 months of the year end date.
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 6 -