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Company Registration No. 11116532 (England and Wales)
ARMA & PARTNERS LTD Unaudited accounts for the year ended 31 December 2024
ARMA & PARTNERS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ARMA & PARTNERS LTD Company Information for the year ended 31 December 2024
Director
Ali Keshmirian
Company Number
11116532 (England and Wales)
Registered Office
49 High Street Cobham KT11 3DP United Kingdom
Accountants
Yahya & Co Accountants Ltd T/A Yahya Accountancy 164 West Hendon Broadway London NW9 7AA
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ARMA & PARTNERS LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
14,439 
14,439 
Tangible assets
5
50,619 
55,515 
65,058 
69,954 
Current assets
Inventories
- 
99,155 
Debtors
6
- 
46,638 
Cash at bank and in hand
82,925 
13,183 
82,925 
158,976 
Creditors: amounts falling due within one year
7
(50,435)
(124,968)
Net current assets
32,490 
34,008 
Total assets less current liabilities
97,548 
103,962 
Creditors: amounts falling due after more than one year
8
(32,112)
(44,501)
Net assets
65,436 
59,461 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
65,336 
59,361 
Shareholders' funds
65,436 
59,461 
For the year ending 31 December 2024 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 September 2025 and were signed on its behalf by
Ali Keshmirian Director Company Registration No. 11116532
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ARMA & PARTNERS LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
ARMA & PARTNERS LTD is a private company, limited by shares, registered in England and Wales, registration number 11116532. The registered office is 49 High Street, Cobham, KT11 3DP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
18% on reducing balance method
Fixtures & fittings
18% on reducing balance method
Computer equipment
18% on reducing balance method
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
14,439 
At 31 December 2024
14,439 
Amortisation
At 1 January 2024
- 
At 31 December 2024
- 
Net book value
At 31 December 2024
14,439 
At 31 December 2023
14,439 
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ARMA & PARTNERS LTD Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
69,731 
1,510 
12,749 
83,990 
Additions
- 
- 
6,217 
6,217 
At 31 December 2024
69,731 
1,510 
18,966 
90,207 
Depreciation
At 1 January 2024
22,844 
272 
5,359 
28,475 
Charge for the year
8,440 
223 
2,450 
11,113 
At 31 December 2024
31,284 
495 
7,809 
39,588 
Net book value
At 31 December 2024
38,447 
1,015 
11,157 
50,619 
At 31 December 2023
46,887 
1,238 
7,390 
55,515 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
46,638 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,937 
8,349 
VAT
9,838 
7,850 
Obligations under finance leases and hire purchase contracts
6,452 
6,452 
Trade creditors
718 
(8,781)
Taxes and social security
7,176 
9,516 
Proposed dividends
- 
12,067 
Other creditors
20,314 
22,513 
Loans from directors
- 
67,002 
50,435 
124,968 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
5,937 
Obligations under finance leases and hire purchase contracts
32,112 
38,564 
32,112 
44,501 
9
Average number of employees
During the year the average number of employees was 2 (2023: 3).
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