Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2025-01-01 No description of principal activity false 22 25 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09322680 2025-01-01 2025-12-31 09322680 2024-01-01 2024-12-31 09322680 2025-12-31 09322680 2024-12-31 09322680 c:Director1 2025-01-01 2025-12-31 09322680 d:FurnitureFittings 2025-01-01 2025-12-31 09322680 d:FurnitureFittings 2025-12-31 09322680 d:FurnitureFittings 2024-12-31 09322680 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09322680 d:OfficeEquipment 2025-01-01 2025-12-31 09322680 d:OfficeEquipment 2025-12-31 09322680 d:OfficeEquipment 2024-12-31 09322680 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09322680 d:ComputerEquipment 2025-01-01 2025-12-31 09322680 d:ComputerEquipment 2025-12-31 09322680 d:ComputerEquipment 2024-12-31 09322680 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09322680 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09322680 d:CurrentFinancialInstruments 2025-12-31 09322680 d:CurrentFinancialInstruments 2024-12-31 09322680 d:Non-currentFinancialInstruments 2025-12-31 09322680 d:Non-currentFinancialInstruments 2024-12-31 09322680 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 09322680 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09322680 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 09322680 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 09322680 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-12-31 09322680 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-12-31 09322680 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-12-31 09322680 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-12-31 09322680 d:ShareCapital 2025-12-31 09322680 d:ShareCapital 2024-12-31 09322680 d:RetainedEarningsAccumulatedLosses 2025-12-31 09322680 d:RetainedEarningsAccumulatedLosses 2024-12-31 09322680 c:FRS102 2025-01-01 2025-12-31 09322680 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09322680 c:FullAccounts 2025-01-01 2025-12-31 09322680 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09322680 d:HirePurchaseContracts d:WithinOneYear 2025-12-31 09322680 d:HirePurchaseContracts d:WithinOneYear 2024-12-31 09322680 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-12-31 09322680 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-12-31 09322680 2 2025-01-01 2025-12-31 09322680 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 09322680 ARMOUR COMMUNICATIONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
ARMOUR COMMUNICATIONS LIMITED REGISTERED NUMBER: 09322680 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 26,219 |  | 48,535
|  |  | 26,219 |  | 48,535
Current assets |  |  |  |  |
Stocks |  | 109,615 |  | 91,000 |
Debtors: amounts falling due within one year | 5 | 300,305 |  | 101,086 |
Cash at bank and in hand | 6 | 53,493 |  | 165 |
|  | 463,413 |  | 192,251 |
Creditors: amounts falling due within one year | 7 | (2,786,704) |  | (2,265,905) |
Net current liabilities |  |  | (2,323,291) |  | (2,073,654)
Total assets less current liabilities |  |  | (2,297,072) |  | (2,025,119)
Creditors: amounts falling due after more than one year | 8 |  | (15,326) |  | (454,926)
Net liabilities |  |  | (2,312,398) |  | (2,480,045)
Page 1
ARMOUR COMMUNICATIONS LIMITED REGISTERED NUMBER: 09322680 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (2,312,400) |  | (2,480,047)
|  |  | (2,312,398) |  | (2,480,045)
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 profit and loss account 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 by:
................................................ D Holman
Director
Date: 4 March 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
ARMOUR COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Armour Communications Limited (the Company) is a company incorporated in the United Kingdom under the Companies Act. The Company is a private company limited by shares and is registered in England and Wales. The address of the Company’s registered office is Portsoken House, 155-157 Minories, London, England, EC3N 1LJ. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 | Going concern
After making enquiries, at the time of approving the financial statements, the Directors expect that Armour Communications Limited will continue in operational existence for the foreseeable future, and for a period of not less than 12 months from the date of signing of the financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP and the financial statements are rounded to the nearest £. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Page 3
ARMOUR COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.8 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.9 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
ARMOUR COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.11 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The estimated useful lives range as follows:
|  |  |  | Fixtures and fittings | - | 3 | years
|  |  |  | Office equipment | - | 3 | years
|  |  |  | Computer equipment | - | 3 | years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.12 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.13 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 5
ARMOUR COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.14 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.15 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 22 (2024 - 25).
4. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2025 | 19,289 | 2,886 | 107,243 | 129,418
| Additions | - | - | 3,333 | 3,333
| Disposals | (19,289) | - | - | (19,289)
| At 31 December 2025 | - | 2,886 | 110,576 | 113,462
| Depreciation |  |  |  |
| At 1 January 2025 | 19,289 | 2,886 | 58,708 | 80,883
| Charge for the year on owned assets | - | - | 25,649 | 25,649
| Disposals | (19,289) | - | - | (19,289)
| At 31 December 2025 | - | 2,886 | 84,357 | 87,243
| Net book value |  |  |  |
| At 31 December 2025 | - | - | 26,219 | 26,219
| At 31 December 2024 | - | - | 48,535 | 48,535
Page 6
ARMOUR COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 4.Tangible fixed assets (continued)
| The net book value of assets held under finance leases or hire purchase contracts are £21,981 (2024 : £43,961).
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 285,646 | 22,210
| Other debtors | 540 | 30,013
| Prepayments and accrued income | 14,119 | 48,863
|  | 300,305 | 101,086
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 53,493 | 165
| Less: bank overdrafts | - | (28,385)
|  | 53,493 | (28,220)
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 28,385
| Other loans | 586,394 | 191,667
| Trade creditors | 16,872 | 83,731
| Other taxation and social security | 82,132 | 190,487
| Obligations under finance lease and hire purchase contracts | 21,981 | 21,981
| Other creditors | 376,094 | 262,913
| Accruals and deferred income | 1,703,231 | 1,486,741
|  | 2,786,704 | 2,265,905
Page 7
ARMOUR COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 15,326 | 432,946
| Net obligations under finance leases and hire purchase contracts | - | 21,980
|  | 15,326 | 454,926
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans | 586,394 | 191,667
| Amounts falling due 1-2 years |  |
| Other loans | 15,326 | 48,571
| Amounts falling due 2-5 years |  |
| Other loans | - | 384,375
|  | 601,720 | 624,613
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 21,981 | 21,981
| Between 1-5 years | - | 21,980
|  | 21,981 | 43,961
Page 8
ARMOUR COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
11. | Pension commitments
The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £62,501 (2024: £63,876). Contributions totalling £15,190 (2024: £10,724) were payable to the fund at the balance sheet date and are included in other creditors.
Page 9