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REGISTERED NUMBER: 12027238 (England and Wales)











Unaudited Financial Statements

FOR THE YEAR ENDED

30 September 2024

for

AZTEQ GROUP LTD

AZTEQ GROUP LTD (REGISTERED NUMBER: 12027238)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AZTEQ GROUP LTD

Company Information
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: T R A Barber
R L Spence





REGISTERED OFFICE: Unit C2A Comet Studios
De Havilland Court
Penn Street
Buckinghamshire
HP7 0PX





REGISTERED NUMBER: 12027238 (England and Wales)





ACCOUNTANTS: LSR Management Limited
Unit C2A Comet Studios
De Havilland Court
Penn Street
Amersham
Buckinghamshire
HP7 0PX

AZTEQ GROUP LTD (REGISTERED NUMBER: 12027238)

Balance Sheet
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 677,287 778,400
Tangible assets 5 13,077 14,874
690,364 793,274

CURRENT ASSETS
Debtors 6 1,110,569 1,038,386
Cash at bank 185,287 197,830
1,295,856 1,236,216
CREDITORS
Amounts falling due within one year 7 672,965 534,662
NET CURRENT ASSETS 622,891 701,554
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,313,255

1,494,828

CREDITORS
Amounts falling due after more than
one year

8

29,177

358,167
NET ASSETS 1,284,078 1,136,661

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 1,283,878 1,136,461
1,284,078 1,136,661

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

AZTEQ GROUP LTD (REGISTERED NUMBER: 12027238)

Balance Sheet - continued
30 SEPTEMBER 2024


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 19 March 2025 and were signed on its behalf by:





T R A Barber - Director


AZTEQ GROUP LTD (REGISTERED NUMBER: 12027238)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Azteq Group 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

AZTEQ GROUP LTD (REGISTERED NUMBER: 12027238)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued

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 18 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 980,626
AMORTISATION
At 1 October 2023 202,226
Charge for year 101,113
At 30 September 2024 303,339
NET BOOK VALUE
At 30 September 2024 677,287
At 30 September 2023 778,400

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 24,450
Additions 4,433
At 30 September 2024 28,883
DEPRECIATION
At 1 October 2023 9,576
Charge for year 6,230
At 30 September 2024 15,806
NET BOOK VALUE
At 30 September 2024 13,077
At 30 September 2023 14,874

AZTEQ GROUP LTD (REGISTERED NUMBER: 12027238)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 427,420 495,386
Other debtors 683,149 543,000
1,110,569 1,038,386

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 430,512 32,602
Hire purchase contracts 7,176 16,494
Trade creditors 191,029 373,317
Taxation and social security 44,248 112,249
672,965 534,662

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 29,177 358,167