REGISTERED NUMBER: 13264077 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Armosa Tech Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

V P Samain

SECRETARY:

MYUKOFFICE LTD

REGISTERED OFFICE:

Westwood House

Annie Med Lane

South Cave

HU15 2HG

REGISTERED NUMBER:

13264077 (England and Wales)

AUDITORS:

Try Lunn & Co

Chartered Accountants

and Statutory Auditors

Roland House

Princes Dock Street

HULL HU1 2LD

FIXED ASSETS

Intangible assets

4

26,300

26,300

CURRENT ASSETS

Debtors

5

23,392

278

Cash at bank

459

18,221

23,851

18,499

CREDITORS

Amounts falling due within one year

6

7,600

12,882

NET CURRENT ASSETS

16,251

5,617

TOTAL ASSETS LESS CURRENT LIABILITIES

42,551

31,917

CAPITAL AND RESERVES

Called up share capital

7

30,000

30,000

Retained earnings

8

12,551

1,917

SHAREHOLDERS' FUNDS

42,551

31,917

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 director and authorised for issue on 2 February 2026 and were signed by:

V P Samain - Director

1.	STATUTORY INFORMATION

Armosa Tech Limited 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.

The company is dependent on the continued financial support of its parent company Armosa Tech SA. The directors of Armosa Tech SA have agreed to provide such support to ensure the company will be able to meet its debts as they fall due for the foreseeable future. The accounts are therefore prepared on a going concern basis.

Turnover

Turnover comprises of commissions received in return for services provided, the income is recognised on a yearly basis in the year the services are provided.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment.

Intangible assets are being amortised over the length of the license held.

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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

53,974

AMORTISATION

At 1 January 2025

and 31 December 2025

27,674

NET BOOK VALUE

At 31 December 2025

26,300

At 31 December 2024

26,300

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

23,195

-

Other debtors

197

278

23,392

278

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

-

8,338

Taxation and social security

3,544

752

Other creditors

4,056

3,792

7,600

12,882

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£300

30,000

30,000

8.

RESERVES

Retained

earnings

£

At 1 January 2025

1,917

Profit for the year

10,634

At 31 December 2025

12,551

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Simon Moss FCCA (Senior Statutory Auditor)

for and on behalf of Try Lunn & Co

10.	RELATED PARTY DISCLOSURES

During the year, the company made commission sales totalling £23,195 (2024: £17,219) to Armosa Tech SA, the immediate parent company of Armosa Tech Limited. During the year Armosa Tech SA paid invoices on behalf of the company totalling £NIL (2024: £26,300)

At the balance sheet date an amount of £23,195 was owed from Armosa Tech SA (2024: £8,338 was owed to Armosa Tech SA)

11.	ULTIMATE CONTROLLING PARTY

The immediate parent company is Armosa Tech SA, a company registered in Belgium, who own 100% of the issued share capital.

The ultimate controlling party is Mr V Samain.