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Company Registration No. 07875888 (England and Wales)
PHILIP ARMSTRONG CONSTRUCTION LIMITED Unaudited accounts for the year ended 31 December 2025
PHILIP ARMSTRONG CONSTRUCTION LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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PHILIP ARMSTRONG CONSTRUCTION LIMITED Company Information for the year ended 31 December 2025
Director
Philip Armstrong
Company Number
07875888 (England and Wales)
Registered Office
10 HEIGHINGTON STREET AYCLIFFE VILLAGE NEWTON AYCLIFFE COUNTY DURHAM DL5 6JZ
Accountants
Fortis Accountancy Services Limited 13T Queensway House Queensway Middlesbrough TS3 8TF
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PHILIP ARMSTRONG CONSTRUCTION LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
2,550 
6,750 
Current assets
Inventories
63,089 
63,089 
Debtors
5
9,276 
2,179 
Cash at bank and in hand
10,956 
(2,605)
83,321 
62,663 
Creditors: amounts falling due within one year
6
(6,653)
(10,945)
Net current assets
76,668 
51,718 
Total assets less current liabilities
79,218 
58,468 
Creditors: amounts falling due after more than one year
7
(28,782)
(19,548)
Net assets
50,436 
38,920 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
50,435 
38,919 
Shareholders' funds
50,436 
38,920 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 September 2026 and were signed on its behalf by
Philip Armstrong Director Company Registration No. 07875888
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PHILIP ARMSTRONG CONSTRUCTION LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
PHILIP ARMSTRONG CONSTRUCTION LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07875888. The registered office is 10 HEIGHINGTON STREET, AYCLIFFE VILLAGE, NEWTON AYCLIFFE, COUNTY DURHAM, DL5 6JZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 January 2025
21,450 
At 31 December 2025
21,450 
Depreciation
At 1 January 2025
14,700 
Charge for the year
4,200 
At 31 December 2025
18,900 
Net book value
At 31 December 2025
2,550 
At 31 December 2024
6,750 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,041 
2,643 
Other debtors
6,235 
(464)
9,276 
2,179 
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PHILIP ARMSTRONG CONSTRUCTION LIMITED Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
(1,656)
3,898 
Taxes and social security
688 
7,047 
Loans from directors
7,621 
- 
6,653 
10,945 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
28,782 
19,548 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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