REGISTERED NUMBER: 09692055 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2024 TO 30 APRIL 2025

FOR

ARM COMMERCIAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A R Mander

Ms V J Mander

REGISTERED OFFICE:

Clarence Street Chambers

32 Clarence Street

Southend on Sea

Essex

SS1 1BD

BUSINESS ADDRESS:

Brookwood

Hazel Grove

Ashurst

SO40 7AJ

REGISTERED NUMBER:

09692055 (England and Wales)

ACCOUNTANTS:

A.R. Lee & Co.

Chartered Accountants

Clarence Street Chambers

32 Clarence Street

Southend-on-Sea

Essex

SS1 1BD

FIXED ASSETS

Tangible assets

4

45,747

58,913

Investment property

5

425,000

511,972

470,747

570,885

CURRENT ASSETS

Debtors

6

776

1,939

Cash at bank

9,779

4,466

10,555

6,405

CREDITORS

Amounts falling due within one year

7

42,981

64,944

NET CURRENT LIABILITIES

(32,426

)

(58,539

)

TOTAL ASSETS LESS CURRENT LIABILITIES

438,321

512,346

CREDITORS

Amounts falling due after more than one year

8

(259,170

)

(206,057

)

PROVISIONS FOR LIABILITIES

(38,492

)

(67,029

)

NET ASSETS

140,659

239,260

CAPITAL AND RESERVES

Called up share capital

10

1

1

Fair value reserve

89,399

154,628

Retained earnings

51,259

84,631

SHAREHOLDERS' FUNDS

140,659

239,260

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 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 23 September 2025 and were signed on its behalf by:

A R Mander - Director

1.	STATUTORY INFORMATION

ARM Commercial 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

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

-

25% on cost

Investment property

The company's investment properties were revalued to open market value at the period end by the company's director using his best judgement.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 August 2024

12,344

63,292

1,776

77,412

Additions

8,362

-

837

9,199

Disposals

-

(30,120

)

-

(30,120

)

At 30 April 2025

20,706

33,172

2,613

56,491

DEPRECIATION

At 1 August 2024

494

17,413

592

18,499

Charge for period

494

8,293

871

9,658

Eliminated on disposal

-

(17,413

)

-

(17,413

)

At 30 April 2025

988

8,293

1,463

10,744

NET BOOK VALUE

At 30 April 2025

19,718

24,879

1,150

45,747

At 31 July 2024

11,850

45,879

1,184

58,913

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

511,972

Revaluations

(86,972

)

At 30 April 2025

425,000

NET BOOK VALUE

At 30 April 2025

425,000

At 31 July 2024

511,972

The company's investment properties were revalued by the directors to their estimated open market value on 30 April 2025.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

31.7.24

£

£

Other debtors

776

1,939

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

31.7.24

£

£

Bank loans and overdrafts

-

2,195

Hire purchase contracts

5,382

19,653

Taxation and social security

161

7,875

Other creditors

37,438

35,221

42,981

64,944

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

31.7.24

£

£

Bank loans

209,968

153,267

Hire purchase contracts

21,202

24,790

Other creditors

28,000

28,000

259,170

206,057

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

209,968

141,815

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.25

31.7.24

£

£

Bank loans

209,968

155,462

The debt is secured by a fixed charge over all of the company's investment properties.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

31.7.24

value:

£

£

100

Ordinary

0.01

1

1