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Registered number: 05542977
Armstrong Transaction Services Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Armstrong Transaction Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Armstrong Transaction Services Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 05542977

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,323 |  | 13,883
|  |  | 7,323 |  | 13,883
CURRENT ASSETS
Debtors | 5 | 1,052,750 |  | 1,472,912 |
Cash at bank and in hand |  | 512,437 |  | 1,159,592 |
|  | 1,565,187 |  | 2,632,504 |
Creditors: Amounts Falling Due Within One Year | 6 | (400,894 ) |  | (572,492 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,164,293 |  | 2,060,012
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,171,616 |  | 2,073,895
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,831 ) |  | (3,471 )
NET ASSETS |  |  | 1,169,785 |  | 2,070,424
CAPITAL AND RESERVES
Called up share capital | 7 |  | 7,637 |  | 7,637
Capital redemption reserve |  |  | 7,513 |  | 7,513
Profit and Loss Account |  |  | 1,154,635 |  | 2,055,274
SHAREHOLDERS' FUNDS |  |  | 1,169,785 |  | 2,070,424

Page 1
Page 2
Armstrong Transaction Services Limited
Balance Sheet (continued)
As At 31 August 2025
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 479 of the Companies Act 2006 relating to subsidiary companies.
The financial statements were approved by the board of directors on 24 February 2026 and were signed on its behalf by:

Mr Peter Cookson Director
24/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Armstrong Transaction Services Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Armstrong Transaction Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05542977 . The registered office is Unit 205, Cervantes House 5-9 Headstone Road, Harrow, HA1 1PD.
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. Turnover
Turnover comprises the fair value of the consideration received or receivable for the rendering of services in the ordinary course of the company's activities. It is presented net of Value Added Tax. Revenue is recognised when the services are rendered, using the percentage of completion method based on the actual service provided as a proportion of the total services to be performed.
2.3. 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 | over 36 months straight line

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The Company makes payments into employees' defined contribution plans. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in the Profit and loss account when they fall due. Amounts not paid are shown as a liability in the Balance Sheet.
Page 3
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Armstrong Transaction Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 16 |  | 20
| 16 |  | 20

4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 September 2024 | 55,044
Additions | 2,573
As at 31 August 2025 | 57,617
Depreciation
As at 1 September 2024 | 41,161
Provided during the period | 9,133
As at 31 August 2025 | 50,294
Net Book Value
As at 31 August 2025 | 7,323
As at 1 September 2024 | 13,883

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 190,000 |  | 784,064
Amounts owed by group undertakings | 242,995 |  | 173,462
Other debtors | 619,755 |  | 504,900
| 1,052,750 |  | 1,462,426
Due after more than one year
Other debtors | - |  | 10,486
| 1,052,750 |  | 1,472,912

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 53,177 |  | 34,728
Other creditors | 253,102 |  | 209,876
Taxation and social security | 94,615 |  | 327,888
| 400,894 |  | 572,492

Page 4
Page 5
Armstrong Transaction Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 7,637 |  | 7,637

8. Related Party Transactions
During the year, Mr Mike Callow, a former director of the company, waived an amount of £1,328 owed to him by the company in respect of his director’s loan account. This amount has been recognised as other income in the profit and loss account.
9. Ultimate Controlling Party
The company's ultimate controlling party is Armstronger Group Ltd by virtue of ownership of 100% of the issued share capital in the company.
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