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REGISTERED NUMBER: 04382248 (England and Wales)












Financial Statements

for the Year Ended 31 March 2025

for

RW Armer Limited

RW Armer Limited (Registered number: 04382248)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


RW Armer Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mr R W Armer
Mrs H L Armer
Mr B W Armer





SECRETARY: Miss L Armer





REGISTERED OFFICE: Springfield Barn
Bracewell
Skipton
Yorkshire
BD23 3JU





REGISTERED NUMBER: 04382248 (England and Wales)





ACCOUNTANTS: Towers + Gornall Ltd
Chartered Certified Accountants
River View
96 High Street
Garstang
Preston
Lancashire
PR3 1WZ

RW Armer Limited (Registered number: 04382248)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 860,618 862,608
860,618 862,608

CURRENT ASSETS
Debtors 6 189,460 267,693
Cash at bank 774,337 743,515
963,797 1,011,208
CREDITORS
Amounts falling due within one year 7 188,510 256,209
NET CURRENT ASSETS 775,287 754,999
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,635,905

1,617,607

PROVISIONS FOR LIABILITIES 43,230 43,727
NET ASSETS 1,592,675 1,573,880

CAPITAL AND RESERVES
Called up share capital 1,004 1,004
Retained earnings 1,591,671 1,572,876
SHAREHOLDERS' FUNDS 1,592,675 1,573,880

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:





Mrs H L Armer - Director


RW Armer Limited (Registered number: 04382248)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

RW Armer 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.

Turnover
Revenue 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 losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 15% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

RW Armer Limited (Registered number: 04382248)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 30,000
AMORTISATION
At 1 April 2024
and 31 March 2025 30,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. PROPERTY, PLANT AND EQUIPMENT
Freehold Plant and Motor Office
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 687,699 213,201 140,102 6,243 1,047,245
Additions - 7,750 37,699 - 45,449
Disposals - - (30,820 ) - (30,820 )
At 31 March 2025 687,699 220,951 146,981 6,243 1,061,874
DEPRECIATION
At 1 April 2024 - 102,442 78,352 3,843 184,637
Charge for year - 17,195 10,622 360 28,177
Eliminated on disposal - - (11,558 ) - (11,558 )
At 31 March 2025 - 119,637 77,416 4,203 201,256
NET BOOK VALUE
At 31 March 2025 687,699 101,314 69,565 2,040 860,618
At 31 March 2024 687,699 110,759 61,750 2,400 862,608

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 174,558 252,433
Directors' current accounts - 2,971
Prepayments and accrued income 14,902 12,289
189,460 267,693

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 34,628 21,656
Corporation tax 54,300 50,212
VAT 80,991 85,699
Other creditors 7,909 28,000
Directors' current accounts 7,882 -
Accruals and deferred income 2,800 70,642
188,510 256,209

RW Armer Limited (Registered number: 04382248)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
Mr R W Armer
Balance outstanding at start of year (2,971 ) (628 )
Amounts advanced (8,314 ) (68,043 )
Amounts repaid 11,285 65,700
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (2,971 )

Mr B W Armer
Balance outstanding at start of year - -
Amounts advanced (16,118 ) -
Amounts repaid 24,000 -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 7,882 -

The directors maintained a credit loan balance throughout the current accounting period.

9. RELATED PARTY DISCLOSURES

An industrial unit is rented for £12,000 per annum. This unit is owned wholly by the Director.

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mr R W Armer.