REGISTERED NUMBER: 10538673 (England and Wales)

ARMCO DIRECT (HOLDINGS) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

to

3

Chartered Certified Accountants' Report

4

DIRECTORS:

D C Lallo

Mrs A L Lallo

SECRETARY:

Mrs A L Lallo

REGISTERED OFFICE:

4 Bank Court

Weldon Road

Loughborough

Leicestershire

LE11 5RF

REGISTERED NUMBER:

10538673 (England and Wales)

ACCOUNTANTS:

Essex Abel Ltd

4 Bank Court

Weldon Road

Loughborough

Leicestershire

LE11 5RF

FIXED ASSETS

2,582,360

851,481

CURRENT ASSETS

1,249,102

2,107,872

CREDITORS

Amounts falling due within one year

(187,047

)

(10,162

)

NET CURRENT ASSETS

1,062,055

2,097,710

TOTAL ASSETS LESS CURRENT LIABILITIES

3,644,415

2,949,191

CAPITAL AND RESERVES

3,644,415

2,949,191

NOTES TO THE FINANCIAL STATEMENTS

1.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was NIL (2025 - NIL).

2.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

D C Lallo and Mrs A L Lallo

Balance outstanding at start of year

92,984

106,284

Amounts advanced

185,000

149,300

Amounts repaid

(158,600

)

(162,600

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

119,384

92,984

Interest has been charged at a rate of 2.25% on the outstanding balance and the amounts are repayable on demand.

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

D C Lallo - Director

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Armco Direct (Holdings) Ltd for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Armco Direct (Holdings) Ltd, as a body, in accordance with the terms of our engagement letter dated 10 January 2017. Our work has been undertaken solely to prepare for your approval the financial statements of Armco Direct (Holdings) Ltd and state those matters that we have agreed to state to the Board of Directors of Armco Direct (Holdings) Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Armco Direct (Holdings) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Armco Direct (Holdings) Ltd. You consider that Armco Direct (Holdings) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Armco Direct (Holdings) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Essex Abel Ltd

4 Bank Court

Weldon Road

Loughborough

Leicestershire

LE11 5RF

21 August 2026