Caseware UK (AP4) 2025.0.111 2025.0.111 2026-05-31 2026-05-31 2025-06-01 1 false purchase and sale of precious metals 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13390302 2025-06-01 2026-05-31 13390302 2024-06-01 2025-05-31 13390302 2026-05-31 13390302 2025-05-31 13390302 c:Director1 2025-06-01 2026-05-31 13390302 d:ComputerEquipment 2025-06-01 2026-05-31 13390302 d:ComputerEquipment 2026-05-31 13390302 d:ComputerEquipment 2025-05-31 13390302 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-06-01 2026-05-31 13390302 d:CurrentFinancialInstruments 2026-05-31 13390302 d:CurrentFinancialInstruments 2025-05-31 13390302 d:CurrentFinancialInstruments d:WithinOneYear 2026-05-31 13390302 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 13390302 d:ShareCapital 2026-05-31 13390302 d:ShareCapital 2025-05-31 13390302 d:RetainedEarningsAccumulatedLosses 2026-05-31 13390302 d:RetainedEarningsAccumulatedLosses 2025-05-31 13390302 c:FRS102 2025-06-01 2026-05-31 13390302 c:AuditExemptWithAccountantsReport 2025-06-01 2026-05-31 13390302 c:FullAccounts 2025-06-01 2026-05-31 13390302 c:PrivateLimitedCompanyLtd 2025-06-01 2026-05-31 13390302 2 2025-06-01 2026-05-31 13390302 e:PoundSterling 2025-06-01 2026-05-31 iso4217:GBP xbrli:pure

Registered number: 13390302 AARMCO LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2026
AARMCO LTD CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OFAARMCO LTD FOR THE YEAR ENDED 31 MAY 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of AARMCO Ltd for the year ended 31 May 2026 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us. This report is made solely to the director of AARMCO Ltd in accordance with the terms of our agreement. Our work has been undertaken solely to prepare for your approval the financial statements of AARMCO Ltd and state those matters that we have agreed to state to him in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AARMCO Ltd and its director for our work or for this report. It is your duty to ensure that AARMCO Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and profit. You consider that AARMCO Ltd is exempt from the statutory audit requirement for the . We have not been instructed to carry out an audit or review of the financial statements of AARMCO Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Shipleys Tax & Accounts 19 August 2026 Page 1
AARMCO LTD REGISTERED NUMBER: 13390302 BALANCE SHEET AS AT 31 MAY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 444 |  | -
|  |  | 444 |  | -
Current assets |  |  |  |  |
Stocks |  | 670,905 |  | 453,630 |
Debtors: amounts falling due within one year |  | 6,276 |  | 135,231 |
Cash at bank and in hand |  | 10,766 |  | 379 |
|  | 687,947 |  | 589,240 |
Creditors: amounts falling due within one year |  | (365,309) |  | (389,982) |
Net current assets |  |  | 322,638 |  | 199,257
Total assets less current liabilities |  |  | 323,082 |  | 199,257
Net assets |  |  | 323,082 |  | 199,257
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 322,982 |  | 199,157
|  |  | 323,082 |  | 199,257
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 August 2026.
Aamer Ayub
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AARMCO LTD REGISTERED NUMBER: 13390302 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2026
Director
The notes on pages 4 to 7 form part of these financial statements. Page 3
AARMCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026
1. | General information
AARMCO Ltd is a company domiciled in England & Wales, registration number 13390302. The registered office is 210-212 King Cross Road, Halifax, West Yorkshire, HX1 3JP. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
AARMCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026 2.Accounting policies (continued)
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 5
AARMCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026 2.Accounting policies (continued)
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| Additions | 666
| At 31 May 2026 | 666
| Depreciation |
| Charge for the year on owned assets | 222
| At 31 May 2026 | 222
| Net book value |
| At 31 May 2026 | 444
| At 31 May 2025 | -
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AARMCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 6,276 | 135,231
|  | 6,276 | 135,231
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 10,766 | 379
|  | 10,766 | 379
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 67,717 | 62,967
| Other creditors | 296,152 | 321,255
| Accruals and deferred income | 1,440 | 5,760
|  | 365,309 | 389,982
8. | Related party transactions
| During the year the director loaned the company £50,896 (2025: £3,864). At the balance sheet date other creditors included £149,651 (2025: £98,755) as amounts owed to the director. During the year the company repaid Calderdale Health Focus Ltd (a company which the director is a shareholder in) £84,000. At the balance sheet date other creditors included £138,500 (2025: £222,500) as amounts owed to Calderdale Health Focus Ltd. During the year J Swire & Son Ltd (a company which is ultimately controlled by the director) loaned the company £8,000. At the balance sheet date other creditors included £8,000 (2025: £134,000 - other debtor) as amounts owed by J Swire & Son Ltd.
9. | Controlling party
The company is controlled by the director Aamer Ayub.
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