REGISTERED NUMBER: 04008746 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ARMAND LIMITED

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Statement of Financial Position

4

Notes to the Financial Statements

5

DIRECTORS:

M. I. Levy

T M Greaney

SECRETARY:

D L Burr

REGISTERED OFFICE:

1st Floor

3 Elstree Gate

Elstree Way

Borehamwood

Hertfordshire

WD6 1JD

REGISTERED NUMBER:

04008746 (England and Wales)

ACCOUNTANTS:

Accura Accountants Ltd

Langley House

53 Theobald Street

Borehamwood

WD6 4RT

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

DIRECTORS

M. I. Levy has held office during the whole of the period from 1 January 2025 to the date of this report.

Other changes in directors holding office are as follows:

T M Greaney - appointed 16 June 2025

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

M. I. Levy - Director

1 September 2026

TURNOVER

-

-

OPERATING PROFIT and

PROFIT BEFORE TAXATION

-

-

Tax on profit

-

-

PROFIT FOR THE FINANCIAL YEAR

-

-

CURRENT ASSETS

Debtors

4

2

2

TOTAL ASSETS LESS CURRENT LIABILITIES

2

2

CAPITAL AND RESERVES

Called up share capital

5

2

2

SHAREHOLDERS' FUNDS

2

2

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by:

M. I. Levy - Director

1.	STATUTORY INFORMATION

Armand 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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by group undertakings

2

2

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

2

Ordinary

£1

2

2

6.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

At the year end, Oakfield (Foods) Limited owed the company £2 (2024 : £2)

7.	ULTIMATE PARENT COMPANY

The results of the Company will be included in the consolidated financial statements of Greanco Limited, the ultimate parent company.

During the prior year in 2024, the Company’s immediate parent company, Oakfield (Foods) Limited, was acquired by Oakfield Food Group Limited, a sub-parent company within the Group. The registered office of the ultimate parent company, Greanco Limited, is 1st Floor, 3 Elstree Gate, Elstree Way, Borehamwood, England, WD6 1JD.

Greanco Limited is considered the ultimate parent company by virtue of its majority shareholding in Oakfield Food Group Limited.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is T M Greaney by virtue of his majority shareholding in Greanco Limited.