Company No: 14234360 (England and Wales)

Contents

• Profit and Loss Account
• Balance Sheet
• Notes to the Financial Statements
• Detailed Profit and Loss Account

		2025		2024
		£		£
Income from shares in a Group undertaking		895,001		1,239,579
Profit before taxation		895,001		1,239,579
Tax on profit		0		0
Profit for the financial year		895,001		1,239,579

	Note	2025		2024
		£		£
Fixed assets
Investments	3	3,500,250		3,500,250
		3,500,250		3,500,250
Current assets
Debtors	4	1,479,081		750
		1,479,081		750
Creditors: amounts falling due within one year	5	( 875,000)		( 875,000)
Net current assets/(liabilities)		604,081		(874,250)
Total assets less current liabilities		4,104,331		2,626,000
Creditors: amounts falling due after more than one year	6	( 1,968,751)		( 1,385,421)
Net assets		2,135,580		1,240,579
Capital and reserves
Called-up share capital		1,000		1,000
Profit and loss account		2,134,580		1,239,579
Total shareholders' funds		2,135,580		1,240,579

Armour Hart Holdings Limited (registered number: 14234360) did not trade during the current financial year. There have been no movements in shareholders’ funds during the current financial year and therefore no Statement of Changes in Equity has been included. For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A – small entities.

The financial statements of Armour Hart Holdings Limited (registered number: 14234360) were approved and authorised for issue by the Board of Directors on 17 August 2026. They were signed on its behalf by:

O J Cullinane Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Armour Hart Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Laurels Court, Rock Road, Borough Green, TN15 8RD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 January 2025	3,500,250		3,500,250
At 31 December 2025	3,500,250		3,500,250
Carrying value at 31 December 2025	3,500,250		3,500,250
Carrying value at 31 December 2024	3,500,250		3,500,250

4. Debtors

	2025		2024
	£		£
Other debtors	1,479,081		750

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Other creditors	875,000		875,000

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other creditors	1,968,751		1,385,421

There are no amounts included above in respect of which any security has been given by the small entity.

7. Related party transactions

The company has taken advantage of the exemption in FRS 102 33.1A "Related Party Disclosures" from disclosing transactions with other members of the group.

	2025		2024
	£		£
Operating result	0		0
Income from shares in a Group undertaking	895,001		1,239,579
Profit before taxation	895,001		1,239,579