2024-01-012024-12-312024-12-31false09913262JAMES ARMSTRONG MANAGEMENT ENGINEERING SERVICES 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JAMES ARMSTRONG MANAGEMENT ENGINEERING SERVICES LIMITED

Registered Number
09913262
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

JAMES ARMSTRONG MANAGEMENT ENGINEERING SERVICES LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

ARMSTRONG, James Francis

Registered Address

9 Linnet Gardens
Cottier Grange
Prudhoe
NE42 5BS

Registered Number

09913262 (England and Wales)
JAMES ARMSTRONG MANAGEMENT ENGINEERING SERVICES LIMITED
Statement of Financial Position
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets357,07245,944
57,07245,944
Current assets
Debtors4190,86349,679
Cash at bank and on hand140,13958,808
331,002108,487
Creditors amounts falling due within one year5(121,243)(28,381)
Net current assets (liabilities)209,75980,106
Total assets less current liabilities266,831126,050
Creditors amounts falling due after one year6(51,936)(40,811)
Provisions for liabilities8(10,844)(8,729)
Net assets204,05176,510
Capital and reserves
Called up share capital22
Profit and loss account204,04976,508
Shareholders' funds204,05176,510
The financial statements were approved and authorised for issue by the Director on 1 August 2025, and are signed on its behalf by:
ARMSTRONG, James Francis
Director
Registered Company No. 09913262
JAMES ARMSTRONG MANAGEMENT ENGINEERING SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
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).
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Vehicles25
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalized in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 January 2457,0901,12958,219
Additions64,583-64,583
Disposals(57,090)-(57,090)
At 31 December 2464,5831,12965,712
Depreciation and impairment
At 01 January 2411,89438112,275
Charge for year11,83818712,025
On disposals(15,660)-(15,660)
At 31 December 248,0725688,640
Net book value
At 31 December 2456,51156157,072
At 31 December 2345,19674845,944
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables178,47348,884
Amounts owed by associates and joint ventures / participating interests-795
Prepayments and accrued income12,390-
Total190,86349,679
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables14,51360
Bank borrowings and overdrafts15,0027,759
Taxation and social security73,78320,562
Accrued liabilities and deferred income17,945-
Total121,24328,381
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts51,93640,811
Total51,93640,811
7.Obligations under finance leases
A balloon payment of £31,989.00 is due on completion of the United Trust Car Loan in June 2028.
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)10,8448,729
Total10,8448,729
9.Related party transactions
£30,943.86 was loaned to Linnet Property Management Ltd. The loan is non interest bearing and is repayable upon demand. James Armstrong is a majority shareholder of both Companies.
10.Controlling party
The ultimate controlling party is James Francis Armstrong.