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REGISTERED NUMBER: 13090659 (England and Wales)











Unaudited Financial Statements

for the Period 18 December 2020 to 31 March 2022

for

Aztek Services Holdings Ltd

Aztek Services Holdings Ltd (Registered number: 13090659)






Contents of the Financial Statements
for the Period 18 December 2020 to 31 March 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


Aztek Services Holdings Ltd

Company Information
for the Period 18 December 2020 to 31 March 2022







DIRECTORS: Mr A C Cockerton
Mr D P Cockerton
Mr S P Cockerton





REGISTERED OFFICE: Unit 8 Hall Barn Industrial Estate
Hall Barn Road
Isleham
Ely
Cambridgeshire
CB7 5RJ





REGISTERED NUMBER: 13090659 (England and Wales)





ACCOUNTANTS: Knights Lowe
Chartered Accountants
Eldo House, Kempson Way
Suffolk Business Park
Bury St Edmunds
Suffolk
IP32 7AR

Aztek Services Holdings Ltd (Registered number: 13090659)

Balance Sheet
31 March 2022

Notes £    £   
FIXED ASSETS
Investment property 4 151,651

CURRENT ASSETS
Debtors 5 118,099
Cash at bank 209,319
327,418
CREDITORS
Amounts falling due within one year 6 3,556
NET CURRENT ASSETS 323,862
TOTAL ASSETS LESS CURRENT LIABILITIES 475,513

CAPITAL AND RESERVES
Called up share capital 7 140
Capital redemption reserve 2
Retained earnings 475,371
SHAREHOLDERS' FUNDS 475,513

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2022 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.

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 12 September 2022 and were signed on its behalf by:





Mr A C Cockerton - Director


Aztek Services Holdings Ltd (Registered number: 13090659)

Notes to the Financial Statements
for the Period 18 December 2020 to 31 March 2022

1. STATUTORY INFORMATION

Aztek Services Holdings Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and loans from banks or other related parties.

Debt instruments, like loans and other accounts receivable and payable, are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently, at the present value of the future payment discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


Aztek Services Holdings Ltd (Registered number: 13090659)

Notes to the Financial Statements - continued
for the Period 18 December 2020 to 31 March 2022

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period 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 period 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.

Impairment
At each reporting date, goodwill and other fixed assets, including tangible fixed assets and investments but excluding investment properties, are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in the income statement.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 151,651
At 31 March 2022 151,651
NET BOOK VALUE
At 31 March 2022 151,651

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Amounts owed by group undertakings 117,957
Other debtors 142
118,099

Aztek Services Holdings Ltd (Registered number: 13090659)

Notes to the Financial Statements - continued
for the Period 18 December 2020 to 31 March 2022

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 2,056
Other creditors 1,500
3,556

7. CALLED UP SHARE CAPITAL




Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary A £1 100
2 Non-voting A £1 -
40 Ordinary B £1 40
140

The following shares were allotted and fully paid for cash at par during the period:

100 Ordinary A shares of £1 each
2 Non-voting A shares of £1 each
40 Ordinary B shares of £1 each

The two non-voting A shares were subsequently cancelled.