REGISTERED NUMBER: |
Financial Statements for the Year Ended 31 December 2022 |
for |
Armor Lux Limited |
REGISTERED NUMBER: |
Financial Statements for the Year Ended 31 December 2022 |
for |
Armor Lux Limited |
Armor Lux Limited (Registered number: 13016896) |
Contents of the Financial Statements |
for the Year Ended 31 December 2022 |
Page |
Company Information | 1 |
Balance Sheet | 2 |
Notes to the Financial Statements | 3 |
Armor Lux Limited |
Company Information |
for the Year Ended 31 December 2022 |
DIRECTOR: |
SECRETARY: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
Chartered Accountants and Statutory |
Auditors |
25 Hosier Lane |
London |
EC1A 9LQ |
Armor Lux Limited (Registered number: 13016896) |
Balance Sheet |
31 December 2022 |
31.12.22 | 31.12.21 |
Notes | £ | £ |
CURRENT ASSETS |
Stocks |
Debtors | 4 |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 5 |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CAPITAL AND RESERVES |
Called up share capital |
Retained earnings |
SHAREHOLDERS' FUNDS |
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
The financial statements were approved by the director and authorised for issue on |
Armor Lux Limited (Registered number: 13016896) |
Notes to the Financial Statements |
for the Year Ended 31 December 2022 |
1. | STATUTORY INFORMATION |
Armor Lux Limited is a |
The presentation currency of the financial statements is the Pound Sterling (£). |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
All amounts are rounded to the nearest £. |
Turnover |
Turnover represents amounts receivable, under contracts for services, net of Value Added Tax. Turnover is recognised to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the services provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year. |
Stocks |
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
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. |
Foreign currencies |
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
Armor Lux Limited (Registered number: 13016896) |
Notes to the Financial Statements - continued |
for the Year Ended 31 December 2022 |
2. | ACCOUNTING POLICIES - continued |
Going concern |
The directors have considered a period of at least 12 months after the date the signing of the financial statements to make an assessment of whether the entity is a going concern. They confirm that based on the latest financial forecasts and trends there is a reasonable expectation the company will realise its assets and meet its liabilities as they fall due for a period of at least 12 months after the date of signing of the financial statements. |
The financial statements have therefore been prepared on a going concern basis. |
3. | EMPLOYEES |
The average number of employees during the year was NIL (2021 - NIL). |
4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.12.22 | 31.12.21 |
£ | £ |
Trade debtors |
Other debtors |
Prepayments and accrued income |
5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.12.22 | 31.12.21 |
£ | £ |
Trade creditors |
Amounts owed to group undertakings |
Tax |
VAT | 16,160 | 40,623 |
Accruals and deferred income |
6. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 |
The senior statutory auditor was Peter Smith of Constantin. The audit report was unqualified and was signed on 27 September 2023. |
7. | 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. |
Armor Lux Limited (Registered number: 13016896) |
Notes to the Financial Statements - continued |
for the Year Ended 31 December 2022 |
8. | ULTIMATE CONTROLLING PARTY |
The company's immediate parent company is Armor Developpement SAS, a company incorporated in France, whose registered address is 21-23 Rue Louison Bobet, Z.I. de Kerdroniou, 29556 Quimper CEDEX 9, France. |
Mr Jean-Guy Le Floch is considered to be the ultimate controlling party. |