ARMSTRONG ROSE PROPERTY COMPANY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
ARMSTRONG ROSE PROPERTY COMPANY LTD
COMPANY INFORMATION
Directors
S Birchall
(Appointed 13 April 2024)
A Birchall
(Appointed 13 April 2024)
C Ingram
(Appointed 13 April 2024)
H Ingram
(Appointed 13 April 2024)
O Nichols
(Appointed 23 September 2025)
Company number
15642542 (England and Wales)
Registered office
Cobalt House
Magnesium Way
Burnley Bridge Business Park
Hapton
Burnley
BB12 7BF
Accountants
Ashworth Moulds
11 Nicholas Street
Burnley
Lancashire
BB11 2AL
ARMSTRONG ROSE PROPERTY COMPANY LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ARMSTRONG ROSE PROPERTY COMPANY LTD
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investment property
3
125,102
Current assets
Debtors
4
211
Cash at bank and in hand
1,861
2,072
Creditors: amounts falling due within one year
5
(125,245)
Net current liabilities
(123,173)
Net assets
1,929
Capital and reserves
Called up share capital
6
120
Profit and loss reserves
1,809
Total equity
1,929

The notes on pages pages 2 to 4 form an integral part of these financial statements.

For the financial period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 15 December 2025 and are signed on its behalf by:
S Birchall
Director
Company registration number 15642542 (England and Wales)
ARMSTRONG ROSE PROPERTY COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
- 2 -
1
Accounting policies
Company information

Armstrong Rose Property Company Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Cobalt House, Magnesium Way, Burnley Bridge Business Park, Hapton, Burnley, BB12 7BF.

1.1
Reporting period

The company was incorporated on 13 April 2024 and therefore there are no comparative figures in the financial statements.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

Turnover represents rents receivable from the owned property.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting account date. Changes in fair value are recognised in profit or loss.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

A financial instrument is a contract giving rise to a financial asset (such as trade and other debtors, cash and bank balances) or a financial liability (such as trade and other creditors, bank and other loans, hire purchase and lease creditors) or an equity instrument (such as ordinary or preference shares).

Financial instruments are recognised in the company's balance sheet when the company becomes a party to the contractual provisions of the instrument.

All the company's financial instruments are basic financial instruments and are recognised at amortised cost using the effective interest method.

Amortised cost: the original transaction value, less amounts settled, less any adjustment for impairment.

Effective interest method: where a financial instrument falls due more than 12 months after the balance sheet date and is subject to a rate of interest which is below a market rate, the original transaction value is discounted using a market rate of interest to give the net present value of future cash flows.

ARMSTRONG ROSE PROPERTY COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 3 -
Derecognition of financial assets

Financial assets cease to be recognised only when the contractual rights to the cash flows expire, or when substantially all the risks and rewards of ownership are transferred to another entity.

Financial liabilities cease to be recognised when and only when the company's obligations are discharged, cancelled, or they expire.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

D eferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to reserves, in which case the deferred tax is also dealt with in reserves.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
4
3
Investment property
2025
£
Fair value
At 13 April 2024
-
0
Additions
125,102
At 30 April 2025
125,102

The value of the property is stated at cost.

ARMSTRONG ROSE PROPERTY COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 4 -
4
Debtors
2025
Amounts falling due within one year:
£
Prepayments and accrued income
211
5
Creditors: amounts falling due within one year
2025
£
Corporation tax
550
Other creditors
122,380
Accruals and deferred income
2,315
125,245
6
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of £1 each
120
120

On incorporation of the company 120 shares were issued at £1 each.

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