1 October 2023 false No description of principal activity Taxfiler 2024.6 true NI614490business:PrivateLimitedCompanyLtd2023-10-012024-09-30 NI6144902023-09-30 NI6144902023-10-012024-09-30 NI614490business:AuditExemptWithAccountantsReport2023-10-012024-09-30 NI614490business:FilletedAccounts2023-10-012024-09-30 NI6144902024-09-30 NI6144902023-09-30 NI614490core:WithinOneYear2024-09-30 NI614490core:WithinOneYear2023-09-30 NI614490core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 NI614490core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 NI614490core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 NI614490core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 NI614490core:PreviouslyStatedAmount2024-09-30 NI614490core:PreviouslyStatedAmount2023-09-30 NI614490business:SmallEntities2023-10-012024-09-30 NI614490business:Director12023-10-012024-09-30 NI614490countries:NorthernIreland2023-10-012024-09-30 NI614490business:RegisteredOffice2023-10-012024-09-30 NI614490core:ComputerEquipment2023-10-012024-09-30 NI614490core:ComputerEquipment2023-09-30 NI614490core:ComputerEquipment2024-09-30 NI614490core:AdditionsToInvestments2024-09-30 NI614490business:OrdinaryShareClass12023-10-012024-09-30 NI614490business:OrdinaryShareClass12022-10-012023-09-30 NI6144902022-10-012023-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. NI614490 (Northern Ireland)
Armson Management Limited Unaudited accounts for the year ended 30 September 2024
Armson Management Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
961 
1,141 
Investments
47,500 
45,000 
48,461 
46,141 
Current assets
Debtors
- 
36,239 
Cash at bank and in hand
133 
7,514 
133 
43,753 
Creditors: amounts falling due within one year
(55,768)
(86,502)
Net current liabilities
(55,635)
(42,749)
Net (liabilities)/assets
(7,174)
3,392 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(7,274)
3,292 
Shareholders' funds
(7,174)
3,392 
For the year ending 30 September 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 27 March 2025 and were signed on its behalf by
Roger Armson Director Company Registration No. NI614490
- 2 -
Armson Management Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Armson Management Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI614490. The registered office is Unit 2 Channel Wharf, 21 Old Channel Road, Belfast, BT3 9DE.
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.
Going concern
Having reviewed the resources available, the directors believe that Armson Management Limited has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, Armson Management Limited continues to adopt the going concern basis in preparation of its financial statements.
Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and revenue can be measured reliably. Turnover from the provision of management 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.
Investments
Fixed asset investments are included at cost less diminution in value.
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:
Computer equipment
15% - Straight Line
- 3 -
Armson Management Limited Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 October 2023
1,201 
At 30 September 2024
1,201 
Depreciation
At 1 October 2023
60 
Charge for the year
180 
At 30 September 2024
240 
Net book value
At 30 September 2024
961 
At 30 September 2023
1,141 
5
Investments
Other investments 
£ 
Valuation at 1 October 2023
45,000 
Additions
2,500 
Valuation at 30 September 2024
47,500 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
36,239 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
32 
1,044 
Trade creditors
- 
1,655 
Taxes and social security
- 
8,955 
Loans from directors
40,716 
59,348 
Accruals
15,020 
15,500 
55,768 
86,502 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 0 (2023: 1).
- 4 -