REGISTERED NUMBER: 07091870 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Armillary Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

C Connell

S Clark

C Tingley

REGISTERED OFFICE:

16 Cole Street

London

SE1 4YH

REGISTERED NUMBER:

07091870 (England and Wales)

ACCOUNTANTS:

Millward, May & Co

The Overhangs

55a Peach Street

Wokingham

Berkshire

RG40 1XP

FIXED ASSETS

Tangible assets

4

17,326

21,401

CURRENT ASSETS

Debtors

5

147,642

165,211

Cash at bank

10,801

32,873

158,443

198,084

CREDITORS

Amounts falling due within one year

6

130,101

127,487

NET CURRENT ASSETS

28,342

70,597

TOTAL ASSETS LESS CURRENT LIABILITIES

45,668

91,998

PROVISIONS FOR LIABILITIES

2,800

5,158

NET ASSETS

42,868

86,840

CAPITAL AND RESERVES

Called up share capital

8

10

10

Retained earnings

42,858

86,830

SHAREHOLDERS' FUNDS

42,868

86,840

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 March 2026 and were signed on its behalf by:

C Connell - Director

1.	STATUTORY INFORMATION

Armillary Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 5 year straight line

Computer equipment - 3 year straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 or the lease term, whichever is the shorter.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

32,087

2,055

34,142

Additions

3,333

-

3,333

At 31 December 2025

35,420

2,055

37,475

DEPRECIATION

At 1 January 2025

11,919

822

12,741

Charge for year

6,723

685

7,408

At 31 December 2025

18,642

1,507

20,149

NET BOOK VALUE

At 31 December 2025

16,778

548

17,326

At 31 December 2024

20,168

1,233

21,401

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

-

578

Other debtors

147,642

164,633

147,642

165,211

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1,898

12,226

Taxation and social security

12,337

18,846

Other creditors

115,866

96,415

130,101

127,487

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

109,829

105,000

Between one and five years

326,048

369,000

In more than five years

112,500

166,500

548,377

640,500

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

4

Ordinary A

£1

4

4

4

Ordinary B

£1

4

4

2

Ordinary C

£1

2

2

10

10

9.	RELATED PARTY DISCLOSURES

During the period the directors maintained a loan account with the company. At the period end the Company owed the Directors £1,629 (2024 - £936). This loan is interest free, repayable on demand and shown within other creditors.

During the period the company had transactions with a connected company, Conjure Ltd The companies are connected through the significant interest of the directors.

At the period end the company is owed a balance of £NIL (2024 - £32,000) from Conjure Ltd.