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Registration number: 15388058

Arme Holdings Limited

Unaudited Financial Statements

for the Period from 4 January 2024 to 31 January 2025

 

Arme Holdings Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

Arme Holdings Limited

(Registration number: 15388058)
Balance Sheet as at 31 January 2025

Note

2025
£

Fixed assets

 

Investment property

4

550,000

Investments

5

750,001

 

1,300,001

Current assets

 

Debtors

6

19

Cash at bank and in hand

 

6,011

 

6,030

Creditors: Amounts falling due within one year

7

(366,011)

Net current liabilities

 

(359,981)

Total assets less current liabilities

 

940,020

Creditors: Amounts falling due after more than one year

7

(940,000)

Net assets

 

20

Capital and reserves

 

Called up share capital

20

Shareholders' funds

 

20

For the financial period ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 29 September 2025
 

.........................................
Mr Simon Richard Arme
Director

 

Arme Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 4 January 2024 to 31 January 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Acv Engineering Ltd Blenheim Road
Airfield Industrial Estate
Ashbourne
Derbyshire
DE6 1HA
UK

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Investment property

Investment properties are held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured are valued at fair value. Gains and losses arising from changes in the fair value of investment properties are included in the profit and loss in the period in which they arise.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

 

Arme Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 4 January 2024 to 31 January 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

4

Investment properties

2025
£

Additions

550,000

At 31 January

550,000

The fair value of the investment property was considered by the director at 31 January 2025 and was deemed to be £550,000.

5

Investments

2025
£

Investments in subsidiaries

750,001

Subsidiaries

£

Cost or valuation

Additions

750,001

Provision

Carrying amount

At 31 January 2025

750,001

 

Arme Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 4 January 2024 to 31 January 2025

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2025

Subsidiary undertakings

ACV Engineering Limited

Blenheim Road, Airfield Industrial Estate, Ashbourne, Derbyshire. DE6 1HA.

Ordinary

100%

Roston Castings Limited

Bromley Works, Mill Lane, Ellastone, Ashbourne, Derbyshire, DE6 2HF.

Ordinary

96%

6

Debtors

Current

2025
£

Other debtors

19

 

19

 

Arme Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 4 January 2024 to 31 January 2025

7

Creditors

Creditors: amounts falling due within one year

2025
£

Due within one year

Amounts owed to group undertakings

266,011

Other creditors

100,000

366,011

Creditors: amounts falling due after more than one year

2025
£

Due after one year

Other financial liabilities

940,000

8

Related party transactions

At 31 January 2025 the company owed £266,003 and £8 to its two subsidiaries. These loans are interest free and repayable on demand.