REGISTERED NUMBER: 09508268

Financial Statements for the Year Ended 31 March 2026

for

Armerhold Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S Armer

Mrs J Ravenhill

SECRETARY:

REGISTERED OFFICE:

366 Holcombe Road

Greenmount

Bury

Lancashire

BL8 4DT

REGISTERED NUMBER:

09508268

ACCOUNTANTS:

Stephen Round Limited

Chartered Certified Accountants

366 Holcombe Road

Greenmount

Bury

Lancashire

BL8 4DT

FIXED ASSETS

Tangible assets

4

196,098

236,665

CURRENT ASSETS

Debtors

5

46,599

101,026

Cash at bank

105,658

92,171

152,257

193,197

CREDITORS

Amounts falling due within one year

6

62,813

88,499

NET CURRENT ASSETS

89,444

104,698

TOTAL ASSETS LESS CURRENT LIABILITIES

285,542

341,363

PROVISIONS FOR LIABILITIES

41,750

41,750

NET ASSETS

243,792

299,613

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

243,790

299,611

SHAREHOLDERS' FUNDS

243,792

299,613

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 28 May 2026 and were signed on its behalf by:

Mrs J Ravenhill - Director

1.	STATUTORY INFORMATION

Armerhold Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Plant and machinery etc

-

10% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

537,412

Additions

51,650

Disposals

(48,948

)

At 31 March 2026

540,114

DEPRECIATION

At 1 April 2025

300,747

Charge for year

54,011

Eliminated on disposal

(10,742

)

At 31 March 2026

344,016

NET BOOK VALUE

At 31 March 2026

196,098

At 31 March 2025

236,665

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

46,599

93,010

Other debtors

-

8,016

46,599

101,026

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

2,162

70,470

Taxation and social security

59,851

17,229

Other creditors

800

800

62,813

88,499