REGISTERED NUMBER: 03187368 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Armstrong Industries Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J D Armstrong

A R A Richards

L M Benn

SECRETARY:

LCC Associates Limited

REGISTERED OFFICE:

Leofric House

Binley Road

Coventry

West Midlands

CV3 1JN

REGISTERED NUMBER:

03187368 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Tangible assets

4

354,961

165,481

CURRENT ASSETS

Stocks

290,000

215,000

Debtors

5

437,685

398,121

Cash at bank and in hand

320,629

893,600

1,048,314

1,506,721

CREDITORS

Amounts falling due within one year

6

387,128

551,185

NET CURRENT ASSETS

661,186

955,536

TOTAL ASSETS LESS CURRENT LIABILITIES

1,016,147

1,121,017

PROVISIONS FOR LIABILITIES

83,637

35,310

NET ASSETS

932,510

1,085,707

CAPITAL AND RESERVES

Called up share capital

8

3

3

Retained earnings

932,507

1,085,704

SHAREHOLDERS' FUNDS

932,510

1,085,707

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 January 2026 and were signed on its behalf by:

J D Armstrong - Director

1.	STATUTORY INFORMATION

Armstrong Industries Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

Straight line over 10 years

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Deferred taxation

Deferred taxation arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred taxation is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based upon current tax rates and laws.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 34 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 May 2024

49,595

1,227,480

45,324

Additions

-

244,200

-

At 30 April 2025

49,595

1,471,680

45,324

DEPRECIATION

At 1 May 2024

28,326

1,128,781

27,493

Charge for year

3,583

41,263

3,566

At 30 April 2025

31,909

1,170,044

31,059

NET BOOK VALUE

At 30 April 2025

17,686

301,636

14,265

At 30 April 2024

21,269

98,699

17,831

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2024

53,540

93,959

1,469,898

Additions

-

1,903

246,103

At 30 April 2025

53,540

95,862

1,716,001

DEPRECIATION

At 1 May 2024

28,827

90,990

1,304,417

Charge for year

6,178

2,033

56,623

At 30 April 2025

35,005

93,023

1,361,040

NET BOOK VALUE

At 30 April 2025

18,535

2,839

354,961

At 30 April 2024

24,713

2,969

165,481

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 May 2024

182,241

9,500

191,741

Reclassification/transfer

(182,241

)

(9,500

)

(191,741

)

At 30 April 2025

-

-

-

DEPRECIATION

At 1 May 2024

138,476

5,122

143,598

Charge for year

3,568

-

3,568

Reclassification/transfer

(142,044

)

(5,122

)

(147,166

)

At 30 April 2025

-

-

-

NET BOOK VALUE

At 30 April 2025

-

-

-

At 30 April 2024

43,765

4,378

48,143

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

423,945

385,979

Prepayments

13,740

12,142

437,685

398,121

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

-

4,793

Trade creditors

232,095

201,548

Amounts owed to group undertakings

-

81,105

Taxation

9,625

118,961

VAT

52,003

56,161

Other creditors

952

104

Social security and other taxes

16,345

7,530

Deposits

17,484

35,665

Accrued expenses

58,624

45,318

387,128

551,185

7.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.25

30.4.24

£

£

Hire purchase contracts

-

4,793

The hire purchase creditors are secured upon the asset purchased under each individual agreement.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

3

Ordinary

£1

3

3

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10.	ULTIMATE CONTROLLING PARTY

The immediate controlling party is Westrow Properties Limited by virtue of their 100% shareholding in the company.

Armstrong Industries Trustees Limited hold 100% of the share capital in Westrow Properties Limited. Accordingly, the Trustees of the Armstrong Industries Employee Ownership Trust now control the company by virtue of their shareholding.