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REGISTERED NUMBER: SC532755 (Scotland)

ARMOUR RISK CONSULTING LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

ARMOUR RISK CONSULTING LTD (REGISTERED NUMBER: SC532755) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| ARMOUR RISK CONSULTING LTD |

COMPANY INFORMATION

For The Year Ended 31 March 2026

| DIRECTOR: | D A Simpson

| SECRETARY: | D Mitchell

| REGISTERED OFFICE: | 22 Walker Street

| Edinburgh

| EH3 7HR

| REGISTERED NUMBER: | SC532755 (Scotland)

| ACCOUNTANTS: | Benham Conway & Co

| 16 Royal Crescent

| Glasgow

| G3 7SL

ARMOUR RISK CONSULTING LTD (REGISTERED NUMBER: SC532755) |

BALANCE SHEET

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 814 |  | 1,371 |  |

CURRENT ASSETS

Debtors | 5 | 43,891 |  | 29,982 |  |

Cash at bank | 52,428 |  | 37,031 |  |

96,319 |  | 67,013 |  |

CREDITORS

Amounts falling due within one year | 6 | 37,580 |  | 33,957 |  |

NET CURRENT ASSETS | 58,739 |  | 33,056 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 59,553 |  | 34,427 |  |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Retained earnings | 59,543 |  | 34,417 |  |

SHAREHOLDERS' FUNDS | 59,553 |  | 34,427 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 10 August 2026 and were signed by:

D A Simpson - Director

ARMOUR RISK CONSULTING LTD (REGISTERED NUMBER: SC532755) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Armour Risk Consulting Ltd is a private company, limited by shares , registered in Scotland. 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 is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 20% on cost

| Financial instruments

| Basic financial instruments, including trade and other payables, bank and other loans are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method.

| Taxation

| Taxation for the year comprises current 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 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.

| 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 year was 7 (2025 - 5 ) .

ARMOUR RISK CONSULTING LTD (REGISTERED NUMBER: SC532755) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 3,692 |  |

| DEPRECIATION

| At 1 April 2025 | 2,321 |  |

| Charge for year | 557 |  |

| At 31 March 2026 | 2,878 |  |

| NET BOOK VALUE

| At 31 March 2026 | 814 |  |

| At 31 March 2025 | 1,371 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 40,446 |  | 26,250 |  |

| Other debtors | 983 |  | 2,914 |  |

| Tax recoverable | 2,462 |  | 818 |  |

43,891 |  | 29,982 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade creditors | 5,084 |  | 3,873 |  |

| Taxation and social security | 27,568 |  | 20,537 |  |

| Other creditors | 4,928 |  | 9,547 |  |

37,580 |  | 33,957 |  |