Company registration number 01070309 (England and Wales)
ARMSTRONG LYON HYDRAULICS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
ARMSTRONG LYON HYDRAULICS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
ARMSTRONG LYON HYDRAULICS LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
18,954
25,444
Current assets
Stocks
42,417
45,883
Debtors
4
216,828
259,113
Cash at bank and in hand
80,032
53,527
339,277
358,523
Creditors: amounts falling due within one year
5
(148,877)
(187,367)
Net current assets
190,400
171,156
Total assets less current liabilities
209,354
196,600
Provisions for liabilities
(2,687)
(4,061)
Net assets
206,667
192,539
Capital and reserves
Called up share capital
6
1,000
1,000
Profit and loss reserves
205,667
191,539
Total equity
206,667
192,539

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 29 June 2026 and are signed on its behalf by:
Mr D R Thomas
Director
Company registration number 01070309 (England and Wales)
ARMSTRONG LYON HYDRAULICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

Armstrong Lyon Hydraulics Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 13 Britonwood Trading Estate, Faraday Road, Knowsley Industrial Park North, Knowsley, Merseyside, L33 7UT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods 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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Leasehold
Over length of lease
Plant and machinery
15% on cost
Motor vehicles
25% reducing balance

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.

ARMSTRONG LYON HYDRAULICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

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.

1.7
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

ARMSTRONG LYON HYDRAULICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

ARMSTRONG LYON HYDRAULICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
5
3
Tangible fixed assets
Land and buildings Leasehold
Plant and machinery
Motor vehicles
Total
£
£
£
£
Cost
At 1 November 2024 and 31 October 2025
9,541
13,005
28,055
50,601
Depreciation and impairment
At 1 November 2024
9,541
5,717
9,899
25,157
Depreciation charged in the year
-
0
1,951
4,539
6,490
At 31 October 2025
9,541
7,668
14,438
31,647
Carrying amount
At 31 October 2025
-
0
5,337
13,617
18,954
At 31 October 2024
-
0
7,288
18,156
25,444
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
205,573
250,676
Other debtors
11,255
8,437
216,828
259,113

The company offering factoring services has security over the assets of the company via fixed and floating charges.

ARMSTRONG LYON HYDRAULICS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
107,589
151,073
Taxation and social security
30,470
27,545
Other creditors
10,818
8,749
148,877
187,367
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
7
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
76,312
105,852
2025-10-31 2024-11-01 false false false 29 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr W R Thomas Mr D R Thomas Mr N I Smith Mr D R Thomas 01070309 2024-11-01 2025-10-31 01070309 2025-10-31 01070309 2024-10-31 01070309 core:LandBuildings 2025-10-31 01070309 core:PlantMachinery 2025-10-31 01070309 core:MotorVehicles 2025-10-31 01070309 core:LandBuildings 2024-10-31 01070309 core:PlantMachinery 2024-10-31 01070309 core:MotorVehicles 2024-10-31 01070309 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 01070309 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 01070309 core:CurrentFinancialInstruments 2025-10-31 01070309 core:CurrentFinancialInstruments 2024-10-31 01070309 core:ShareCapital 2025-10-31 01070309 core:ShareCapital 2024-10-31 01070309 core:RetainedEarningsAccumulatedLosses 2025-10-31 01070309 core:RetainedEarningsAccumulatedLosses 2024-10-31 01070309 core:ShareCapitalOrdinaryShareClass1 2025-10-31 01070309 core:ShareCapitalOrdinaryShareClass1 2024-10-31 01070309 bus:Director2 2024-11-01 2025-10-31 01070309 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 01070309 core:PlantMachinery 2024-11-01 2025-10-31 01070309 core:MotorVehicles 2024-11-01 2025-10-31 01070309 2023-11-01 2024-10-31 01070309 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-10-31 01070309 core:PlantMachinery 2024-10-31 01070309 core:MotorVehicles 2024-10-31 01070309 2024-10-31 01070309 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-10-31 01070309 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 01070309 bus:OrdinaryShareClass1 2025-10-31 01070309 bus:OrdinaryShareClass1 2024-10-31 01070309 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 01070309 bus:FRS102 2024-11-01 2025-10-31 01070309 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 01070309 bus:Director1 2024-11-01 2025-10-31 01070309 bus:Director3 2024-11-01 2025-10-31 01070309 bus:CompanySecretary1 2024-11-01 2025-10-31 01070309 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 01070309 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP