REGISTERED NUMBER: 10143657 (England and Wales)

ARMS HOLDINGS LIMITED

UNAUDITED CESSATION FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Abridged Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Dr Raj M Jadeja

Dr M S Ruparelia

REGISTERED OFFICE:

C/O TG Associates Ltd, 7 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

10143657 (England and Wales)

ACCOUNTANTS:

TG Associates Limited

Chartered Accountants

7 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Tangible assets

4

57,606

76,910

Investments

5

947,824

947,824

1,005,430

1,024,734

CURRENT ASSETS

Debtors

-

601

Cash at bank

167,902

150,794

167,902

151,395

CREDITORS

Amounts falling due within one year

11,400

76,497

NET CURRENT ASSETS

156,502

74,898

TOTAL ASSETS LESS CURRENT LIABILITIES

1,161,932

1,099,632

CREDITORS

Amounts falling due after more than one year

6

210,896

238,507

NET ASSETS

951,036

861,125

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

950,836

860,925

SHAREHOLDERS' FUNDS

951,036

861,125

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2026 and were signed on its behalf by:

Dr Raj M Jadeja - Director

1.	STATUTORY INFORMATION

Arms Holdings 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

78,834

DEPRECIATION

At 1 April 2025

1,924

Charge for year

19,304

At 31 March 2026

21,228

NET BOOK VALUE

At 31 March 2026

57,606

At 31 March 2025

76,910

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2025

and 31 March 2026

77,605

DEPRECIATION

At 1 April 2025

1,617

Charge for year

18,997

At 31 March 2026

20,614

NET BOOK VALUE

At 31 March 2026

56,991

At 31 March 2025

75,988

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 April 2025

and 31 March 2026

947,824

NET BOOK VALUE

At 31 March 2026

947,824

At 31 March 2025

947,824

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

31.3.26

31.3.25

£

£

Repayable by instalments

Bank loans

163,663

184,635

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Hire purchase contracts

54,466

61,105

8.	ULTIMATE CONTROLLING PARTY

The company was jointly controlled by the directors.