Company No: 07482801 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Adrian Paul Rudd

REGISTERED OFFICE	Hemplands Church Road
	Westhorpe
	Stowmarket
	IP14 4SU
	United Kingdom

COMPANY NUMBER

07482801 (England and Wales)

CHARTERED ACCOUNTANTS	Gascoynes
	Gascoyne House
	Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	Suffolk
	IP28 6JY

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	870		1,145
Investment property	4	428,930		401,620
		429,800		402,765
Current assets
Stocks	5	12,794		10,750
Debtors	6	1,832		1,053
Cash at bank and in hand		394,462		419,229
		409,088		431,032
Creditors: amounts falling due within one year	7	( 10,437)		( 22,588)
Net current assets		398,651		408,444
Total assets less current liabilities		828,451		811,209
Provision for liabilities	8	( 21,488)		( 15,537)
Net assets		806,963		795,672
Capital and reserves
Called-up share capital	9	1,000		100
Profit and loss account		805,963		795,572
Total shareholders' funds		806,963		795,672

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of ARMS Consulting Limited (registered number: 07482801) were approved and authorised for issue by the Director on 20 April 2026. They were signed on its behalf by:

Adrian Paul Rudd Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

ARMS Consulting Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Hemplands Church Road, Westhorpe, Stowmarket, IP14 4SU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

5 - 6 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 February 2025	4,106		4,106
At 31 January 2026	4,106		4,106
Accumulated depreciation
At 01 February 2025	2,961		2,961
Charge for the financial year	275		275
At 31 January 2026	3,236		3,236
Net book value
At 31 January 2026	870		870
At 31 January 2025	1,145		1,145

4. Investment property

	Investment property
	£
Valuation
As at 01 February 2025	401,620
Fair value movement	27,310
As at 31 January 2026	428,930

Valuation

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure.
Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss.
Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the director, on an open market value for existing use basis.’

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2026		2025
	£		£
Historic cost	332,174		332,174

5. Stocks

	2026		2025
	£		£
Stocks	12,794		10,750

6. Debtors

	2026		2025
	£		£
Trade debtors	840		0
Other debtors	992		1,053
	1,832		1,053

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	150		0
Taxation and social security	6,642		18,489
Other creditors	3,645		4,099
	10,437		22,588

8. Provision for liabilities

	2026		2025
	£		£
Deferred tax	21,488		15,537

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
700 Ordinary shares of £ 1.00 each (2025: 100 shares of £ 1.00 each)	700		100
100 Ordinary B shares of £ 1.00 each (2025: nil shares)	100		0
100 Ordinary C shares of £ 1.00 each (2025: nil shares)	100		0
100 Ordinary D shares of £ 1.00 each (2025: nil shares)	100		0
	1,000		100