REGISTERED NUMBER: 15098237 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

The Armour Group Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S J Green

REGISTERED OFFICE:

3b Castle Court Warwick Road

Fairfield Industrial Estate

Louth

LN11 0YB

REGISTERED NUMBER:

15098237 (England and Wales)

ACCOUNTANTS:

GrowthBuilders Insight LLP

71-75 Shelton Street

Covent Garden

London

WC2H 9JQ

FIXED ASSETS

Investments

4

1,620

-

CURRENT ASSETS

Debtors

5

6,830

1

CREDITORS

Amounts falling due within one year

6

8,624

-

NET CURRENT (LIABILITIES)/ASSETS

(1,794

)

1

TOTAL ASSETS LESS CURRENT LIABILITIES

(174

)

1

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(175

)

-

(174

)

1

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 28 August 2026 and were signed by:

Mr S J Green - Director

1.	STATUTORY INFORMATION

The Armour Group Holdings 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.

Preparation of consolidated financial statements

The financial statements contain information about The Armour Group Holdings Limited as an individual

company and do not contain consolidated financial information as the parent of a group. The

company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements

to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding

discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including the transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

The company has no financial assets which are classified as other financial assets in these financial statements.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occuring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

The company has no financial liabilities which are classified as other financial liabilities in these financial statements.

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.

Going concern

During the year ended 30 November 2025 the company recorded a loss before tax of £175 (2024:nil, as the company was dormant during the period) and at that date its net liabilities were £174 (2024: £1, representing issued share capital only).The company is reliant upon the ongoing support of its director, external creditors and group companies in order to meet its liabilities as they fall due. This support includes not demanding the repayment of outstanding liabilities and advancing new loans when required. On the basis of his review of forecasts and available data, the director considers the going concern basis of accounting to be appropriate for the business and in these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

1,620

At 30 November 2025

1,620

NET BOOK VALUE

At 30 November 2025

1,620

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Amounts owed by group undertakings

6,830

1

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Bank loans and overdrafts

25

-

Amounts owed to group undertakings

8,599

-

8,624

-

7.	RELATED PARTY DISCLOSURES

During the year, the company advanced £8,450 to The Armour Group (Management) Limited, a fellow group undertaking. An internal group reorganisation was undertaken and the investment in subsidiary undertakings was transferred from The Armour Group (Management) Limited to The Armour Group Holdings Limited. At 30 November 2025, the amount due from The Armour Group (Management) Limited was £6,830.

During the year, Reaper Holdings Limited, the company's parent undertaking, advanced £8,600 to the company. At 30 November 2025, the amount due to Reaper Holdings Limited was £8,599 (2024: £1).

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Reaper Holdings Limited.

The ultimate controlling party is Mr S J Green.