| Architectural Armour Limited |
| Registered number: |
06842513 |
| Balance Sheet |
| as at 30 September 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
4 |
|
|
3,280 |
|
|
13,890 |
| Investments |
5 |
|
|
- |
|
|
750,000 |
|
|
|
|
3,280 |
|
|
763,890 |
|
| Current assets |
| Stocks |
|
|
104,476 |
|
|
60,454 |
| Debtors |
6 |
|
117,981 |
|
|
60,645 |
| Cash at bank and in hand |
|
|
2,462,179 |
|
|
1,255,080 |
|
|
|
2,684,636 |
|
|
1,376,179 |
|
| Creditors: amounts falling due within one year |
7 |
|
(282,292) |
|
|
(133,450) |
|
| Net current assets |
|
|
|
2,402,344 |
|
|
1,242,729 |
|
| Net assets |
|
|
|
2,405,624 |
|
|
2,006,619 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
2 |
|
|
2 |
| Profit and loss account |
|
|
|
2,405,622 |
|
|
2,006,617 |
|
| Shareholders' funds |
|
|
|
2,405,624 |
|
|
2,006,619 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Silvia Milner |
| Director |
| Approved by the board on 4 December 2025 |
|
| Architectural Armour Limited |
| Notes to the Accounts |
| for the year ended 30 September 2025 |
|
| 1 |
Accounting policies |
|
|
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). |
|
|
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Computer equipment |
33.33% straight line |
|
Plant and machinery |
25.00% straight line |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
|
|
Work in progress |
|
Work in progress is valued on the basis of long-term contracts. The company classifies as long term those contracts where the activity extends over more than one accounting period. The amount recognised as turnover represents the amount of work carried out in the period. Where the outcome of a contract can be assessed with reasonable certainty, attributable profit is recognised in proportion to the amount of turnover recognised in the accounts. Full provision is made for any foreseeable losses. Long term contract balances are included in the balance sheet at net cost, less foreseeable losses, and included in debtors amounts recoverable on contracts. |
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 October 2024 |
34,000 |
|
At 30 September 2025 |
34,000 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 October 2024 |
34,000 |
|
At 30 September 2025 |
34,000 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Goodwill was written off in equal annual instalments over its estimated economic life of 5 years. |
|
| 4 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Equipment & vehicles |
| £ |
|
Cost |
|
At 1 October 2024 |
49,798 |
|
Additions |
4,742 |
|
Disposals |
(1,192) |
|
At 30 September 2025 |
53,348 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 October 2024 |
35,908 |
|
Charge for the year |
15,236 |
|
On disposals |
(1,076) |
|
At 30 September 2025 |
50,068 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
3,280 |
|
At 30 September 2024 |
13,890 |
|
| 5 |
Investments |
Other |
| investments |
| £ |
|
Cost |
|
At 1 October 2024 |
750,000 |
|
Disposals |
(750,000) |
|
|
At 30 September 2025 |
- |
|
| 6 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
71,971 |
|
41,194 |
|
Amounts recoverable on long-term contracts |
- |
|
4,731 |
|
Accrued income |
4,781 |
|
3,561 |
|
Other taxes and social security costs |
38,794 |
|
6,660 |
|
Other debtors and prepayments |
2,435 |
|
4,499 |
|
|
|
|
|
|
117,981 |
|
60,645 |
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
2,079 |
|
308 |
|
Deferred income |
|
|
|
|
87,395 |
|
42,032 |
|
Corporation tax |
178,853 |
|
72,010 |
|
Other taxes and social security costs |
2,347 |
|
4,643 |
|
Other creditors and accruals |
11,618 |
|
14,457 |
|
|
|
|
|
|
282,292 |
|
133,450 |
|
|
|
|
|
|
|
|
|
| 8 |
Controlling party |
|
|
The controlling parties of the company are the directors John Milner and Silvia Milner by virtue of their equal 50% shareholdings. |
|
| 9 |
Other information |
|
|
Architectural Armour Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
10 Wellington Street |
|
Cambridge |
|
CB1 1HW |
|
| 10 |
Directors' benefits: advances, credits and guarantees |
|
|
Other creditors includes a loan from the directors John Milner and Silvia Milner to the company of £8,319 (2024 £4,984).
During the period, rent of £1,600 (2024 £1,600) was paid by the company to the directors for use of a home office. |