Company Registration No. 10437262 (England and Wales)
Armstrong Partridge Limited
Unaudited accounts
for the year ended 31 October 2025
Armstrong Partridge Limited
Unaudited accounts
Contents
Armstrong Partridge Limited
Company Information
for the year ended 31 October 2025
Director
Mr James Armstrong
Company Number
10437262 (England and Wales)
Registered Office
Agriculture House
High Street
Stockbridge
Hampshire
SO20 6HF
Accountants
Cass Walsh Accountancy
13 Radnor Road
Salisbury
Wiltshire
SP1 3PL
Armstrong Partridge Limited
Statement of financial position
as at 31 October 2025
Intangible assets
20,000
40,000
Tangible assets
48,632
37,434
Investment property
582,733
582,733
Cash at bank and in hand
762,434
762,519
Creditors: amounts falling due within one year
(334,596)
(567,212)
Net current assets
477,819
294,286
Total assets less current liabilities
1,129,184
954,453
Creditors: amounts falling due after more than one year
(26,167)
-
Provisions for liabilities
Deferred tax
(12,159)
(9,359)
Net assets
1,090,858
945,094
Called up share capital
100
100
Profit and loss account
1,090,758
944,994
Shareholders' funds
1,090,858
945,094
For the year ending 31 October 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 director acknowledges his 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 and authorised for issue on 21 April 2026 and were signed on its behalf by
Mr James Armstrong
Director
Company Registration No. 10437262
Armstrong Partridge Limited
Notes to the Accounts
for the year ended 31 October 2025
Armstrong Partridge Limited is a private company, limited by shares, registered in England and Wales, registration number 10437262. The registered office is Agriculture House, High Street, Stockbridge, Hampshire, SO20 6HF.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
20% straight line
Motor vehicles
20% straight line
Fixtures & fittings
25% straight line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Armstrong Partridge Limited
Notes to the Accounts
for the year ended 31 October 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill
At 1 November 2024
200,000
At 31 October 2025
200,000
At 1 November 2024
160,000
Charge for the year
20,000
At 31 October 2025
180,000
Armstrong Partridge Limited
Notes to the Accounts
for the year ended 31 October 2025
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 November 2024
62,390
11,620
74,010
Disposals
(62,390)
-
(62,390)
At 31 October 2025
60,790
11,620
72,410
At 1 November 2024
24,956
11,620
36,576
Charge for the year
12,158
-
12,158
On disposals
(24,956)
-
(24,956)
At 31 October 2025
12,158
11,620
23,778
At 31 October 2025
48,632
-
48,632
At 31 October 2024
37,434
-
37,434
Fair value at 1 November 2024
582,733
At 31 October 2025
582,733
Investment property was purchased in May 2023 and has been valued at the purchase price.
No raw materials, work in progress or finished goods were held at the year end
Amounts falling due within one year
Trade debtors
27,846
71,359
Accrued income and prepayments
6,135
5,620
Other debtors
16,000
22,000
9
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
5,700
-
Trade creditors
6,415
5,468
Taxes and social security
99,779
88,085
Loans from directors
166,000
450,500
Armstrong Partridge Limited
Notes to the Accounts
for the year ended 31 October 2025
10
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
26,167
-
Allotted, called up and fully paid:
50 Ordinary Shares A of £1 each
50
50
50 Ordinary Shares B of £1 each
50
50
The company operates a workplace pension scheme for its employees
There are no contingent liabilities
14
Average number of employees
During the year the average number of employees was 5 (2024: 5).