Armorpax Limited - Filleted accounts

Registered number

13358523

Armorpax Limited

Filleted Accounts

30 April 2026

Armorpax Limited
Registered number: 13358523
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		-			75
Tangible assets	4		1,326			844
			1,326			919

Current assets
Stocks		1,713			2,253
Cash at bank and in hand		1,556			620
		3,269			2,873
Creditors: amounts falling due within one year	5	(3,271)			(1,919)

Net current (liabilities)/assets			(2)			954

Total assets less current liabilities			1,324			1,873

Provisions for liabilities			(123)			(176)

Net assets			1,201			1,697

Capital and reserves
Called up share capital			200			200
Profit and loss account			1,001			1,497

Shareholders' funds			1,201			1,697

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 and delivered in accordance with the special provisions applicable to companies subject to the small companies' regime. The statement of income and retained earnings has not been delivered to the Registrar of Companies.



……………………………………
Mr D M Dibb
Director
Approved by the board on 11 September 2026

Armorpax Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	The principal accounting policies adopted in the preparation of the accounts are set out below; they have remained unchanged from the previous period and have been consistently applied:

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland, Section 1A (small entities). There have been no material departures from that standard.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and VAT. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulated amortisation and impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulated depreciation and impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	10% on reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the 'first in first out' method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice 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 (which is usually the invoice 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		2026		2025
Number				Number

	Average number of persons employed by the company		-		-


3	Intangible fixed assets				£
	Patents and licences:

	Cost
	At 1 May 2025				375
	At 30 April 2026				375

	Amortisation
	At 1 May 2025				300
	Provided during the year				75
	At 30 April 2026				375

	Net book value
	At 30 April 2026				-
	At 30 April 2025				75

	Intangible fixed assets have been written off in equal annual instalments over their estimated economic life of 5 years.


4	Tangible fixed assets
					Plant and machinery
£
	Cost
	At 1 May 2025				1,941
	Additions				906
	At 30 April 2026				2,847

	Depreciation
	At 1 May 2025				1,097
	Charge for the year				424
	At 30 April 2026				1,521

	Net book value
	At 30 April 2026				1,326
	At 30 April 2025				844


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

	Taxation and social security costs		245		214
	Other creditors		3,026		1,705
			3,271		1,919


6	Other information

	Armorpax Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Ralls House, Parklands Business Park, Forest Road, Denmead, Waterlooville, Hants, PO7 6XP.