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ARMSTRONG INFRASTRUCTURE AND PROPERTY FINANCE LIMITED

Registered Number
10238154
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

ARMSTRONG INFRASTRUCTURE AND PROPERTY FINANCE LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Director | NEWMAN, Andrew Jonathan Charles

Registered Address | Level 4 Ldn:W
| 3 Noble Street
| London
| EC2V 7EE

Registered Number | 10238154 (England and Wales)

ARMSTRONG INFRASTRUCTURE AND PROPERTY FINANCE LIMITED
Statement of Financial Position
30 June 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | - |  |  |  | 7,627,429 |  |
Cash at bank and on hand |  | 1,055 |  |  |  | 152,315 |  |
|  | 1,055 |  |  |  | 7,779,744 |  |
Creditors amounts falling due within one year | 4 | (7,251,091) |  |  |  | (7,779,737) |  |
Net current assets (liabilities) |  |  |  | (7,250,036) |  |  |  | 7
Total assets less current liabilities |  |  |  | (7,250,036) |  |  |  | 7
Net assets |  |  |  | (7,250,036) |  |  |  | 7
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 7 |  |  |  | 7
Profit and loss account |  |  |  | (7,250,043) |  |  |  | -
Shareholders' funds |  |  |  | (7,250,036) |  |  |  | 7

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 2 October 2025, and are signed on its behalf by:
NEWMAN, Andrew Jonathan Charles Director Registered Company No. 10238154

ARMSTRONG INFRASTRUCTURE AND PROPERTY FINANCE LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 0 |  | 0

3. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | - |  | 7,627,429
| Total | - |  | 7,627,429

4. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,470 |  | -
| Other creditors | 7,249,621 |  | 7,294,922
| Accrued liabilities and deferred income | - |  | 484,815
| Total | 7,251,091 |  | 7,779,737