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Company Registration No. NI614490 (Northern Ireland)
Armson Management Limited Unaudited accounts for the year ended 30 September 2025
Armson Management Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
2,692
961
Investments
5
57,500
47,500
60,192
48,461
Current assets
Debtors
6
512
-
Cash at bank and in hand
200
133
712
133
Creditors: amounts falling due within one year
7
(71,458)
(55,768)
Net current liabilities
(70,746)
(55,635)
Net liabilities
(10,554)
(7,174)
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
(10,654)
(7,274)
Shareholders' funds
(10,554)
(7,174)
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by
Roger Armson Director Company Registration No. NI614490
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Armson Management Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Armson Management Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI614490. The registered office is Unit 2 Channel Wharf, 21 Old Channel Road, Belfast, BT3 9DE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
Having reviewed the resources available, the directors believe that Armson Management Limited has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, Armson Management Limited continues to adopt the going concern basis in preparation of its financial statements.
Investments
Fixed asset investments are included at cost less diminution in value.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
15% - Straight Line
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Armson Management Limited Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 October 2024
1,201
Additions
1,935
At 30 September 2025
3,136
Depreciation
At 1 October 2024
240
Charge for the year
204
At 30 September 2025
444
Net book value
At 30 September 2025
2,692
At 30 September 2024
961
5
Investments
Other investments
£
Valuation at 1 October 2024
47,500
Additions
10,000
Valuation at 30 September 2025
57,500
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
512
-
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
32
Trade creditors
543
-
Loans from directors
68,815
40,716
Accruals
2,100
15,020
71,458
55,768
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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