ACCOUNTS - Final Accounts

Registered number: 02021951

THE ARMSTRONG CENTRE COMPANY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

For the Year Ended 31 March 2025

THE ARMSTRONG CENTRE COMPANY LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE ARMSTRONG CENTRE COMPANY LIMITED
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Armstrong Centre Company Limited for the year ended 31 March 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of The Armstrong Centre Company Limited, as a body, in accordance with the terms of our engagement letter dated 30 May 2022. Our work has been undertaken solely to prepare for your approval the financial statements of The Armstrong Centre Company Limited and state those matters that we have agreed to state to the Board of directors of The Armstrong Centre Company Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Armstrong Centre Company Limited and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that The Armstrong Centre Company 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 The Armstrong Centre Company Limited. You consider that The Armstrong Centre Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of The Armstrong Centre Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kinnair Associates Limited

Chartered Accountants

Aston House

Redburn Road

Newcastle upon Tyne

NE5 1NB

2 December 2025

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THE ARMSTRONG CENTRE COMPANY LIMITED

Registered number: 02021951

BALANCE SHEET

As at 31 March 2025

	2025	2024
Note	£	£

Fixed assets
Investments	4	50	50
		50	50

Total assets less current liabilities		50	50

Net assets		50	50

Capital and reserves
Called up share capital	17	17
Profit and loss account	33	33
	50	50

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 December 2025.

P Frew

Director

The notes on pages 3 to 4 form part of these financial statements.

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THE ARMSTRONG CENTRE COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the Year Ended 31 March 2025

1.	General information

The Armstrong Centre Company Limited is a company with limited liability by shares incorporated in England and Wales company number 02021951.
The address of its registered office is Democratic Services Division, Newcastle City Council, Newcastle upon Tyne, Tyne and Wear, NE99 2BN.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Going concern

The company has been financed through the capital introduced by its shareholders and by profits generated by its subsidiary. The company's only activity is to act as a conduit passing dividends from the subsidiary to the ultimate shareholders. The subsidiary's forecasts show that it will continue to generate profits and the directors consider it appropriate to prepare the financial statements of this company on the going concern basis.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).

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THE ARMSTRONG CENTRE COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the Year Ended 31 March 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 April 2024	50
	At 31 March 2025	50

Subsidiary undertakings
The following were subsidiary undertakings of the Company:
Name	Registered office	Principal activity	Class of shares	Holding

Tynexe Limited	Democratic Services Division, Newcastle City Council, Newcastle upon Tyne, NE99 2BN	Letting of individual units on the Armstrong Centre site of Elswick, Newcastle upon Tyne	Ordinary	50%
Tynexe Residential Limited *	Ditto	Social and market housing development	Ordinary	100%
Tynexe Commercial Limited *	Ditto	Commercial property development	Ordinary	100%

The aggregate of the share capital and reserves as at 31 March 2025 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:
Name	Aggregate of share capital and reserves	Profit/(Loss)
	£	£

Tynexe Limited	8,801,134	439,765
Tynexe Residential Limited *	(3,620)	52,173
Tynexe Commercial Limited *	(1,454,734)	(177,946)

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