| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 |
| FOR |
| ARM COMMERCIAL LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026 |
| FOR |
| ARM COMMERCIAL LIMITED |
| ARM COMMERCIAL LIMITED (REGISTERED NUMBER: 09692055) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| ARM COMMERCIAL LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| BUSINESS ADDRESS: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Clarence Street Chambers |
| 32 Clarence Street |
| Southend-on-Sea |
| Essex |
| SS1 1BD |
| ARM COMMERCIAL LIMITED (REGISTERED NUMBER: 09692055) |
| BALANCE SHEET |
| 30 APRIL 2026 |
| 30.4.26 | 30.4.25 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investment property | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 8 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Fair value reserve |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| ARM COMMERCIAL LIMITED (REGISTERED NUMBER: 09692055) |
| BALANCE SHEET - continued |
| 30 APRIL 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| ARM COMMERCIAL LIMITED (REGISTERED NUMBER: 09692055) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| 1. | STATUTORY INFORMATION |
| ARM Commercial Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Tangible fixed assets |
| Plant and machinery | - |
| Investment property |
| The company's investment properties were revalued to open market value at the period end by the company's director using his best judgement. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2025 - NIL). |
| ARM COMMERCIAL LIMITED (REGISTERED NUMBER: 09692055) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and | Motor | Computer |
| machinery | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 May 2025 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 April 2026 |
| DEPRECIATION |
| At 1 May 2025 |
| Charge for year |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| 5. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 May 2025 |
| and 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| The company's investment properties were revalued by the directors to their estimated open market value on 30 April 2025. |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Hire purchase contracts |
| Taxation and social security |
| Other creditors |
| ARM COMMERCIAL LIMITED (REGISTERED NUMBER: 09692055) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2026 |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Bank loans |
| Hire purchase contracts |
| Other creditors |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Bank loans more 5 yr by instal | 209,967 | 209,968 |
| 9. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 30.4.26 | 30.4.25 |
| £ | £ |
| Bank loans |
| The debt is secured by a fixed charge over all of the company's investment properties. |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 30.4.26 | 30.4.25 |
| value: | £ | £ |
| Ordinary | 0.01 | 1 | 1 |