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# ARMACELL UK LIMITED

## Company Registration Number:
03729805 (England and Wales)

## Unaudited statutory accounts for the year ended 31 December 2024

## Period of accounts

## Start date: 1 January 2024

## End date: 31 December 2024

# ARMACELL UK LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# ARMACELL UK LIMITED

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Directors

The directors shown below have held office during the whole of the period from
1 January 2024 to 31 December 2024

Andrew Holmes
Malte Witt

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
31 July 2025

And signed on behalf of the board by:
Name: Andrew Holmes
Status: Director

# ARMACELL UK LIMITED

## Profit And Loss Account

for the Period Ended 31 December 2024

| 2024 | 2023
--- | --- | ---
| £ | £
Turnover: | 17,721 | 18,404
Cost of sales: | ( 16,418 ) | ( 14,731 )
Gross profit(or loss): | 1,303 | 3,673
Administrative expenses: | ( 1,685 ) | ( 3,075 )
Other operating income: | 5 | 29
Operating profit(or loss): | (377) | 627
Interest receivable and similar income: | 8,645 | 8,470
Interest payable and similar charges: | ( 8,778 ) | ( 8,522 )
Profit(or loss) before tax: | (510) | 575
Tax: | ( 280 ) | ( 138 )
Profit(or loss) for the financial year: | (790) | 437

# ARMACELL UK LIMITED

## Balance sheet

As at 31 December 2024

| Notes | 2024 | 2023
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 46 | 55
Tangible assets: | 4 | 3,927 | 3,635
Investments: | 5 | 33,419 | 33,419
Total fixed assets: |  | 37,392 | 37,109
Current assets
Stocks: | 6 | 1,731 | 2,415
Debtors: | 7 | 200,526 | 189,265
Cash at bank and in hand: |  | 754 | 369
Total current assets: |  | 203,011 | 192,049
Prepayments and accrued income: |  | 753 | 490
Creditors: amounts falling due within one year: | 8 | ( 192,000 ) | ( 185,936 )
Net current assets (liabilities): |  | 11,764 | 6,603
Total assets less current liabilities: |  | 49,156 | 43,712
Creditors: amounts falling due after more than one year: | 9 | ( 6,510 ) | ( 378 )
Total net assets (liabilities): |  | 42,646 | 43,334
Capital and reserves
Called up share capital: |  | 4,500 | 4,500
Share premium account: |  | 5,164 | 5,164
Other reserves: |  | 28,223 | 28,223
Profit and loss account: |  | 4,759 | 5,447
Total Shareholders' funds: |  | 42,646 | 43,334

The notes form part of these financial statements

# ARMACELL UK LIMITED

## Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 31 July 2025
and signed on behalf of the board by:

Name: Andrew Holmes
Status: Director

The notes form part of these financial statements

# ARMACELL UK LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Tangible fixed assets depreciation policy

  Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of accumulated depreciation and any impairment losses. Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives, using the straight-line method, on the following bases: Leasehold land and buildings 2.5% or over the period of the lease (whichever is higher) Leasehold improvements 2.5% or over the period of the lease (whichever is higher) Plant and equipment 5-33% Freehold land and assets in the course of construction are not depreciated. 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 recognised in the profit and loss account

  Intangible fixed assets amortisation policy

  Licences Amortisation is calculated using the straight line method Computer software development costs recognised as assets are amortised over their estimated useful lives, which does not exceed 3 years.

# ARMACELL UK LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

- ## 2. Employees

  | 2024 | 2023
  --- | --- | ---
  Average number of employees during the period | 59 | 74

# ARMACELL UK LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 1 January 2024 |  | 206 | 206
Additions |  |  |
Disposals |  | ( 61 ) | ( 61 )
Revaluations |  |  |
Transfers |  |  |
At 31 December 2024 |  | 145 | 145
Amortisation |  |  |
At 1 January 2024 |  | 151 | 151
Charge for year |  | 8 | 8
On disposals |  | ( 60 ) | ( 60 )
Other adjustments |  |  |
At 31 December 2024 |  | 99 | 99
Net book value |  |  |
At 31 December 2024 |  | 46 | 46
At 31 December 2023 |  | 55 | 55

# ARMACELL UK LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 4. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 January 2024 | 721 | 3,034 | 2,734 |  |  | 6,489
Additions | 305 | 657 |  |  |  | 962
Disposals | ( 250 ) | ( 559 ) |  |  |  | ( 809 )
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 December 2024 | 776 | 3,132 | 2,734 |  |  | 6,642
Depreciation |  |  |  |  |  |
At 1 January 2024 | 486 | 1,730 | 638 |  |  | 2,854
Charge for year | 102 | 341 | 77 |  |  | 520
On disposals | ( 250 ) | ( 409 ) |  |  |  | ( 659 )
Other adjustments |  |  |  |  |  |
At 31 December 2024 | 338 | 1,662 | 715 |  |  | 2,715
Net book value |  |  |  |  |  |
At 31 December 2024 | 438 | 1,470 | 2,019 |  |  | 3,927
At 31 December 2023 | 235 | 1,304 | 2,096 |  |  | 3,635

# ARMACELL UK LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 5. Fixed assets investments note

Investments in subsidiary undertakings are recognised and carried at cost less amounts written off. The company reviews its investments for impairment whenever events or changes in circumstances indicate that the carrying amounts may not be supported by their underlying assets. Any impairment in value is charged through profit or loss.

# ARMACELL UK LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 6. Stocks

| 2024 | 2023
--- | --- | ---
| £ | £
Stocks | 1,731 | 2,415
Total | 1,731 | 2,415

# ARMACELL UK LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 7. Debtors

| 2024 | 2023
--- | --- | ---
| £ | £
Trade debtors | 200,526 | 189,265
Total | 200,526 | 189,265
Debtors due after more than one year: |  | 314

# ARMACELL UK LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 8. Creditors: amounts falling due within one year note

| 2024 | 2023
--- | --- | ---
| £ | £
Trade creditors | 192,000 | 185,936
Total | 192,000 | 185,936

# ARMACELL UK LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2024

## 9. Creditors: amounts falling due after more than one year note

| 2024 | 2023
--- | --- | ---
| £ | £
Other creditors | 6,510 | 378
Total | 6,510 | 378