Armour IT Ltd - Filleted accounts

Armour IT Ltd
Registered number:		06618289
Statement of Financial Position
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		329,248			329,248

Current assets
Debtors	4	358			-
Cash at bank and in hand		6,137			3,345
		6,495			3,345

Creditors: amounts falling due within one year	5	(282,604)			(295,231)

Net current liabilities			(276,109)			(291,886)

Net assets			53,139			37,362

Capital and reserves
Called up share capital			100			100
Profit and loss account			53,039			37,262

Shareholders' funds			53,139			37,362

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Kenny
Director
Approved by the board on 14 September 2026

Armour IT Ltd
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investment property
	Investment properties are included at fair value. Gains and losses are recognised in the income statement. Deferred tax is provided on these gains at the rate expected to apply when the properties are sold.

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.



2	Employees and directors	2026		2025
Number			Number

	Average number of directors and persons employed by the company	2		2


3	Tangible fixed assets
				Investment property
£
	Cost
	At 1 July 2025			329,248
	At 30 June 2026			329,248

	Depreciation
	At 30 June 2026			-

	Net book value
	At 30 June 2026			329,248
	At 30 June 2025			329,248



4	Debtors	2026		2025
£			£

	Trade debtors	358		-


5	Creditors: amounts falling due within one year	2026		2025
£			£

	Trade creditors	2,145		1,345
	Accruals	1,056		1,006
	Corporation tax	3,747		4,724
	Other creditors	275,656		288,156
		282,604		295,231


6	Other information

	Armour IT Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	269 Farnborough Road
	Farnborough
	Hampshire
	GU14 7LY