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Company No: 07482801 (England and Wales)

ARMS CONSULTING LIMITED

Unaudited Financial Statements
For the financial year ended 31 January 2025
Pages for filing with the registrar

ARMS CONSULTING LIMITED

Unaudited Financial Statements

For the financial year ended 31 January 2025

Contents

ARMS CONSULTING LIMITED

COMPANY INFORMATION

For the financial year ended 31 January 2025
ARMS CONSULTING LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 January 2025
DIRECTOR Adrian Paul Rudd
REGISTERED OFFICE Hemplands Church Road
Westhorpe
Stowmarket
IP14 4SU
United Kingdom
COMPANY NUMBER 07482801 (England and Wales)
CHARTERED ACCOUNTANTS Gascoynes
Gascoyne House
Moseleys Farm Business Centre
Fornham All Saints
Bury St Edmunds
Suffolk
IP28 6JY
ARMS CONSULTING LIMITED

BALANCE SHEET

As at 31 January 2025
ARMS CONSULTING LIMITED

BALANCE SHEET (continued)

As at 31 January 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 3 1,145 169
Investment property 4 401,620 419,666
402,765 419,835
Current assets
Stocks 5 10,750 8,434
Debtors 6 1,054 28,817
Cash at bank and in hand 419,228 390,067
431,032 427,318
Creditors: amounts falling due within one year 7 ( 22,588) ( 35,022)
Net current assets 408,444 392,296
Total assets less current liabilities 811,209 812,131
Provision for liabilities 8 ( 15,537) ( 20,097)
Net assets 795,672 792,034
Capital and reserves
Called-up share capital 9 100 100
Profit and loss account 795,572 791,934
Total shareholders' funds 795,672 792,034

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of ARMS Consulting Limited (registered number: 07482801) were approved and authorised for issue by the Director on 16 April 2025. They were signed on its behalf by:

Adrian Paul Rudd
Director
ARMS CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025
ARMS CONSULTING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

ARMS Consulting Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Hemplands Church Road, Westhorpe, Stowmarket, IP14 4SU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. 5 - 6 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including the director 1 1

3. Tangible assets

Plant and machinery etc. Total
£ £
Cost
At 01 February 2024 2,732 2,732
Additions 1,374 1,374
At 31 January 2025 4,106 4,106
Accumulated depreciation
At 01 February 2024 2,563 2,563
Charge for the financial year 398 398
At 31 January 2025 2,961 2,961
Net book value
At 31 January 2025 1,145 1,145
At 31 January 2024 169 169

4. Investment property

Investment property
£
Valuation
As at 01 February 2024 419,666
Fair value movement (18,046)
As at 31 January 2025 401,620

Valuation

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure.
Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss.
Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the director, on an open market value for existing use basis.’

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

2025 2024
£ £
Historic cost 332,174 332,174

5. Stocks

2025 2024
£ £
Stocks 10,750 8,434

6. Debtors

2025 2024
£ £
Trade debtors 1 9,708
Other debtors 1,053 19,109
1,054 28,817

7. Creditors: amounts falling due within one year

2025 2024
£ £
Taxation and social security 18,489 33,019
Other creditors 4,099 2,003
22,588 35,022

8. Provision for liabilities

2025 2024
£ £
Deferred tax 15,537 20,097

9. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100