Armazing Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: SC741678

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,420		-

			2,420		-
CURRENT ASSETS
Stocks	5	1,400		1,400
Cash at bank and in hand		2,815		2,515

		4,215		3,915
Creditors: Amounts Falling Due Within One Year	6	(5,808 )		(5,809 )

NET CURRENT ASSETS (LIABILITIES)			(1,593 )		(1,894 )

TOTAL ASSETS LESS CURRENT LIABILITIES			827		(1,894 )

NET ASSETS/(LIABILITIES)			827		(1,894 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			727		(1,994 )

SHAREHOLDERS' FUNDS			827		(1,894)

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

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Dilshad Latif

Director

30th October 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Armazing Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC741678 . The registered office is 21 Craigmount View, Edinburgh, EH12 8BS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. The validity of this assumption is based upon the continued financial support of the director who has indicated his willingness to continue to provide ongoing financial support. Accordingly, the director is of the opinion that the company is a going concern for the foreseeable future.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25%

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Armazing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 September 2024	-
Additions	3,227

As at 31 August 2025	3,227

Depreciation
As at 1 September 2024	-
Provided during the period	807

As at 31 August 2025	807

Net Book Value
As at 31 August 2025	2,420

As at 1 September 2024	-

5. Stocks

	2025	2024
	£	£
Stock	1,400	1,400

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1
Director's loan account	5,808	5,808

	5,808	5,809

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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