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REGISTERED NUMBER: 13264077 (England and Wales)












Financial Statements

for the Year Ended 31 December 2024

for

Armosa Tech Limited

Armosa Tech Limited (Registered number: 13264077)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Armosa Tech Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: V P Samain





SECRETARY: MYUKOFFICE LTD





REGISTERED OFFICE: Westwood House
Annie Med Lane
South Cave
HU15 2HG





REGISTERED NUMBER: 13264077 (England and Wales)





AUDITORS: Try Lunn & Co
Chartered Accountants
and Statutory Auditors
Roland House
Princes Dock Street
HULL HU1 2LD

Armosa Tech Limited (Registered number: 13264077)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 26,300 2,634

CURRENT ASSETS
Debtors 5 278 14,962
Cash at bank 18,221 11,423
18,499 26,385
CREDITORS
Amounts falling due within one year 6 12,882 3,540
NET CURRENT ASSETS 5,617 22,845
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,917

25,479

CAPITAL AND RESERVES
Called up share capital 7 30,000 30,000
Retained earnings 8 1,917 (4,521 )
SHAREHOLDERS' FUNDS 31,917 25,479

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 May 2025 and were signed by:





V P Samain - Director


Armosa Tech Limited (Registered number: 13264077)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Armosa Tech 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.

The company is dependent on the continued financial support of its parent company Armosa Tech SA. The directors of Armosa Tech SA have agreed to provide such support to ensure the company will be able to meet its debts as they fall due for the foreseeable future. The accounts are therefore prepared on a going concern basis.

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.

Intangible assets are being amortised over the length of the license held.

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

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Armosa Tech Limited (Registered number: 13264077)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2024 27,674
Additions 26,300
At 31 December 2024 53,974
AMORTISATION
At 1 January 2024 25,040
Charge for year 2,634
At 31 December 2024 27,674
NET BOOK VALUE
At 31 December 2024 26,300
At 31 December 2023 2,634

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings - 14,361
Other debtors 278 601
278 14,962

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 8,338 -
Taxation and social security 752 -
Other creditors 3,792 3,540
12,882 3,540

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £300 30,000 30,000

Armosa Tech Limited (Registered number: 13264077)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

8. RESERVES
Retained
earnings
£   

At 1 January 2024 (4,521 )
Profit for the year 6,438
At 31 December 2024 1,917

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Simon Moss FCCA (Senior Statutory Auditor)
for and on behalf of Try Lunn & Co

10. RELATED PARTY DISCLOSURES

During the year, the company made commission sales totalling £17,219 (2023: £14,361) to Armosa Tech SA, the immediate parent company of Armosa Tech Limited. During the year Armosa Tech SA paid invoices on behalf of the company totalling £26,300 (2023: £nil)

At the balance sheet date an amount of £8,338 was owed to Armosa Tech SA (2023: £14,361 was owed from Armosa Tech SA)

11. ULTIMATE CONTROLLING PARTY

The immediate parent company is Armosa Tech SA, a company registered in Belgium, who own 100% of the issued share capital.

The ultimate controlling party is Mr V Samain.