REGISTERED NUMBER: 00882809 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Armitage Clegg & Co Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Clegg

R A Clegg

SECRETARY:

Mrs J V Clegg

REGISTERED OFFICE:

2 Back Lord Street

Halifax

West Yorkshire

HX1 5AG

REGISTERED NUMBER:

00882809 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

47,784

88,941

CURRENT ASSETS

Stocks

5

10,686

35,677

Debtors

6

33,852

111,441

Cash at bank

41,672

38,831

86,210

185,949

CREDITORS

Amounts falling due within one year

7

162,627

213,874

NET CURRENT LIABILITIES

(76,417

)

(27,925

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(28,633

)

61,016

CREDITORS

Amounts falling due after more than one year

8

(18,497

)

(59,033

)

PROVISIONS FOR LIABILITIES

(7,567

)

(16,899

)

NET LIABILITIES

(54,697

)

(14,916

)

CAPITAL AND RESERVES

Called up share capital

148

148

Share premium

972

972

Retained earnings

(55,817

)

(16,036

)

SHAREHOLDERS' FUNDS

(54,697

)

(14,916

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 3 August 2026 and were signed on its behalf by:

D Clegg - Director

1.	STATUTORY INFORMATION

Armitage Clegg & Co 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.

Turnover

Turnover represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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

-

15% on reducing balance

Fixtures and Fittings

-

15% on reducing balance

Motor Vehicles

-

25% on reducing balance

Computer Equipment

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

Pensions contributions are charged to the profit and loss account in the year in which they arise.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

Machinery

Fittings

Vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 June 2025

49,364

4,156

144,789

9,812

208,121

Disposals

-

-

(60,312

)

-

(60,312

)

At 31 May 2026

49,364

4,156

84,477

9,812

147,809

DEPRECIATION

At 1 June 2025

44,899

4,069

61,132

9,080

119,180

Charge for year

670

17

14,514

361

15,562

Eliminated on disposal

-

-

(34,717

)

-

(34,717

)

At 31 May 2026

45,569

4,086

40,929

9,441

100,025

NET BOOK VALUE

At 31 May 2026

3,795

70

43,548

371

47,784

At 31 May 2025

4,465

87

83,657

732

88,941

5.

STOCKS

31.5.26

31.5.25

£

£

Stock

6,159

6,069

Work in Progress

4,527

29,608

10,686

35,677

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade Debtors

29,628

80,572

Tax

1,433

22,557

Prepayments and Accrued Income

2,791

8,312

33,852

111,441

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade Creditors

51,303

138,502

Tax

32

32

Social security and other taxes

3,081

8,626

VAT

23,804

48,415

Directors' loan accounts

83,407

15,799

Accruals

1,000

2,500

162,627

213,874

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Hire purchase contracts

18,497

59,033

9.	RELATED PARTY DISCLOSURES

The company is controlled by the company director.