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REGISTERED NUMBER: 08149702 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Aztec Heat Pumps Ltd

Aztec Heat Pumps Ltd (Registered number: 08149702)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Aztec Heat Pumps Ltd

Company Information
for the Year Ended 30 June 2023







DIRECTOR: P J Brooks





REGISTERED OFFICE: 9 Byford Court
Crockatt Road
Hadleigh
Suffolk
IP7 6RD





REGISTERED NUMBER: 08149702 (England and Wales)





ACCOUNTANTS: Suffolk Tax Accountants Group
9 Byford Court
Crockatt Road
Hadleigh
Ipswich
Suffolk
IP7 6RD

Aztec Heat Pumps Ltd (Registered number: 08149702)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,694 20,781

CURRENT ASSETS
Debtors 5 39,192 40,590
Cash at bank 31,282 63,011
70,474 103,601
CREDITORS
Amounts falling due within one year 6 41,964 56,632
NET CURRENT ASSETS 28,510 46,969
TOTAL ASSETS LESS CURRENT LIABILITIES 44,204 67,750

CREDITORS
Amounts falling due after more than one year 7 (19,908 ) (29,923 )

PROVISIONS FOR LIABILITIES 8 (1,078 ) (2,699 )
NET ASSETS 23,218 35,128

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 23,217 35,127
SHAREHOLDERS' FUNDS 23,218 35,128

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15 January 2024 and were signed by:





P J Brooks - Director


Aztec Heat Pumps Ltd (Registered number: 08149702)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Aztec Heat Pumps 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.

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.
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

Aztec Heat Pumps Ltd (Registered number: 08149702)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2022 46,230 1,546 47,776
Additions - 275 275
At 30 June 2023 46,230 1,821 48,051
DEPRECIATION
At 1 July 2022 26,348 647 26,995
Charge for year 4,970 392 5,362
At 30 June 2023 31,318 1,039 32,357
NET BOOK VALUE
At 30 June 2023 14,912 782 15,694
At 30 June 2022 19,882 899 20,781

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 23,967 25,583
Other debtors 15,225 15,007
39,192 40,590

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts 10,015 9,768
Trade creditors 4,211 1,933
Taxation and social security 74 12,266
Other creditors 27,664 32,665
41,964 56,632

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans 19,908 29,923

8. PROVISIONS FOR LIABILITIES
30.6.23 30.6.22
£    £   
Deferred tax
Accelerated capital allowances 1,807 2,699
Tax losses carried forward (729 ) -
1,078 2,699

Aztec Heat Pumps Ltd (Registered number: 08149702)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 July 2022 2,699
Provided during year (1,621 )
Balance at 30 June 2023 1,078

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
1 Ordinary A 1 1 1