REGISTERED NUMBER: 05340053 (England and Wales)

ARMA CONNECT LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2025 TO 31 DECEMBER 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G E Walker-Brown

T E Parker

B D Schuurs

R C Muller

REGISTERED OFFICE:

Hilden Park House

79 Tonbridge Road

Hildenborough

Tonbridge

Kent

TN11 9BH

REGISTERED NUMBER:

05340053 (England and Wales)

AUDITORS:

Azets Audit Services, Statutory Auditor

Chartered Accountants

7-8 Britannia Business Park

Comet Way

Southend-on-Sea

Essex

SS2 6GE

FIXED ASSETS

Tangible assets

4

11,316

43,636

CURRENT ASSETS

Stocks

4,080

4,254

Debtors

5,963,733

4,919,870

Cash at bank and in hand

133,932

53,776

6,101,745

4,977,900

CREDITORS

Amounts falling due within one year

1,544,969

1,529,865

NET CURRENT ASSETS

4,556,776

3,448,035

TOTAL ASSETS LESS CURRENT LIABILITIES

4,568,092

3,491,671

CAPITAL AND RESERVES

Called up share capital

55

55

Capital redemption reserve

45

45

Retained earnings

4,567,992

3,491,571

SHAREHOLDERS' FUNDS

4,568,092

3,491,671

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 19 August 2026 and were signed on its behalf by:

G E Walker-Brown - Director

1.	STATUTORY INFORMATION

ARMA Connect 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.

Going concern

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

Turnover

Turnover represents revenue earned under contracts to provide services. Revenue is recognised as earned when, and to the extent that, the company obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, excluding value added tax.

Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors under 'amounts recoverable on contracts'.

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

-

25% on reducing balance

Fixtures & fittings

-

33% straight line

Motor vehicles

-

20% on reducing balance

Stocks

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

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 25 (2025 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

122,970

Additions

9,809

Disposals

(86,895

)

At 31 December 2025

45,884

DEPRECIATION

At 1 April 2025

79,334

Charge for period

1,955

Eliminated on disposal

(46,721

)

At 31 December 2025

34,568

NET BOOK VALUE

At 31 December 2025

11,316

At 31 March 2025

43,636

5.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/12/25

31/3/25

£

£

Within one year

65,247

12,686

Between one and five years

124,556

6,137

189,803

18,823

6.	SECURED DEBTS

The company's bankers hold a debenture over the company's assets.

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Julian Golding (Senior Statutory Auditor)

for and on behalf of Azets Audit Services, Statutory Auditor

8.	POST BALANCE SHEET EVENTS

On the 15th May 2026, the company completed an asset purchase agreement to acquire the assets of Novus Compliance Services Limited, a company under common ownership.

9.	CONTROLLING PARTY

Greyhound Dutch Bidco B.V. is the ultimate parent company.

Normec Holding UK Limited is the immediate parent company.

The parent undertaking of the smallest group (Normec 1 B.V.) and the largest group (Greyhound Dutch Bidco B.V.) which includes the company and for which group accounts are prepared is Greyhound Dutch Bidco B.V.. Copies of the group financial statements are available from Honthorststraat 3, 1071 DC Amsterdam, Netherlands.