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Company registration number:
12835920
Armstrong & Flint Limited
Unaudited Filleted Financial Statements for the year ended
25 February 2025
Armstrong & Flint Limited
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Armstrong & Flint Limited
Year ended
25 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the
financial statements
of
Armstrong & Flint Limited
for the year ended
25 February 2025
which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at icaew.com/​regulations.
This report is made solely to the Board of Directors of
Armstrong & Flint Limited
, as a body. My work has been undertaken solely to prepare for your approval the
financial statements
of
Armstrong & Flint Limited
and state those matters that I have agreed to state to the Board of Directors of
Armstrong & Flint Limited
, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
Armstrong & Flint Limited
and its Board of Directors, as a body, for my work or for this report.
It is your duty to ensure that
Armstrong & Flint Limited
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and profit of
Armstrong & Flint Limited
. You consider that
Armstrong & Flint Limited
is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of Armstrong & Flint Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Clements Jones Limited
1 Picton Lane
SWANSEA
SA1 4AF
United Kingdom
Date:
15 October 2025
Armstrong & Flint Limited
Statement of Financial Position
25 February 2025
20252024
Note££
Fixed assets    
Tangible assets 5 -  
183
 
Current assets    
Debtors 6
8,925
 
7,200
 
Cash at bank and in hand
11,689
 
64,988
 
20,614
 
72,188
 
Creditors: amounts falling due within one year 7
(13,490
 )
(22,388
 )
Net current assets
7,124
 
49,800
 
Total assets less current liabilities 7,124   49,983  
Capital and reserves    
Called up share capital
10
 
10
 
Profit and loss account
7,114
 
49,973
 
Shareholders funds
7,124
 
49,983
 
For the year ending
25 February 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 financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
15 October 2025
, and are signed on behalf of the board by:
Mr Stewart Harries
Director
Company registration number:
12835920
Armstrong & Flint Limited
Notes to the Financial Statements
Year ended
25 February 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
1 Picton Lane
,
Swansea
,
SA1 4AF
, Wales.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation.
DEPRECIATION
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
25% straight line

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 the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2024:
1.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
26 February 2024
and
25 February 2025
732
 
Depreciation  
At
26 February 2024
549
 
Charge
183
 
At
25 February 2025
732
 
Carrying amount  
At
25 February 2025
 -  
At 25 February 2024
183
 

6 Debtors

20252024
££
Trade debtors
8,925
 
7,200
 

7 Creditors: amounts falling due within one year

20252024
££
Taxation and social security
1,075
 
10,050
 
Other creditors
12,415
 
12,338
 
13,490
 
22,388