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ARMINIUS LIMITED

Registered Number
02232677
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

ARMINIUS LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

Geoffrey Randall

Company Secretary

Geoffrey Randall

Registered Address

9 The Clares
Caterham
CR3 6RW

Registered Number

02232677 (England and Wales)
ARMINIUS LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,3832,306
Investments4253,723253,723
255,106256,029
Current assets
Debtors5233,486217,848
Cash at bank and on hand471,214661,435
704,700879,283
Creditors amounts falling due within one year6(4,132)(4,291)
Net current assets (liabilities)700,568874,992
Total assets less current liabilities955,6741,131,021
Net assets955,6741,131,021
Capital and reserves
Called up share capital17,00917,009
Other reserves135,993135,993
Profit and loss account802,672978,019
Shareholders' funds955,6741,131,021
The financial statements were approved and authorised for issue by the Director on 19 May 2025, and are signed on its behalf by:
Geoffrey Randall
Director
Registered Company No. 02232677
ARMINIUS LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
Tangible fixed assets and depreciation
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Straight line (years)
Fixtures and fittings4
Office Equipment3
Investments
Investments in subsidiaries are measured at cost less any accumulated impairment losses.
Trade and other debtors
Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade and other creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 232,767
At 31 August 242,767
Depreciation and impairment
At 01 September 23461
Charge for year923
At 31 August 241,383
Net book value
At 31 August 241,383
At 31 August 232,306
4.Fixed asset investments

Total

£
Cost or valuation
At 01 September 23253,723
At 31 August 24253,723
Net book value
At 31 August 24253,723
At 31 August 23253,723
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,2311,300
Amounts owed by group undertakings230,081215,592
Prepayments and accrued income174956
Total233,486217,848
6.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts91,131
Taxation and social security2,37993
Other creditors7442,067
Accrued liabilities and deferred income1,0001,000
Total4,1324,291
7.Share capital
The company has issued share capital of 17,000 ordinary shares of £1 each and 9 preference shares of £1 each. There have been no changes in the year.
8.Parent-subsidiary relationships
Arminius Ltd holds 22% of the share capital in Portman Square Holdings Ltd. The principal activity of Portman Square Holdings Ltd is property investment.