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Registered Number: 03997112
England and Wales

 

 

 


Abridged Accounts


for the year ended 30 April 2025

for

AZTECH ENGINEERING (UK) LIMITED

 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 10,998    13,432 
10,998    13,432 
Current assets      
Debtors 255,495    125,084 
Cash at bank and in hand 129,661    107,600 
385,156    232,684 
Creditors: amount falling due within one year (216,067)   (51,711)
Net current assets 169,089    180,973 
 
Total assets less current liabilities 180,087    194,405 
Provisions for liabilities (2,749)   (4,127)
Net assets 177,338    190,278 
 

Capital and reserves
     
Called up share capital 18,000    18,250 
Share premium account 1,984    1,984 
Profit and loss account 157,354    170,044 
Shareholders' funds 177,338    190,278 
 


For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 12 June 2025 and were signed on its behalf by:


-------------------------------
C Campbell
Director
1
General Information
Aztech Engineering (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 03997112, registration address Lower Clough Business Centre, Pendle Street, Barrowford, Lancashire, BB9 8PH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Dividends payable are recognised as liabilities once they are no longer at the discretion of the company.
Tangible fixed assets
Tangible fixed assets are initially measured at cost, and subsequently measured at cost or valuation, net of depreciation and impairment losses.
Land is not depreciated. Depreciation is recognised on other assets so as to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Leasehold Property 10 Years Straight Line
Plant and Machinery 15% Reducing Balance
Fixtures, Fittings and Equipment 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.
2.

Average number of employees

Average number of employees during the year was 7 (2024 : 7).
3.

Tangible fixed assets

Cost or valuation Leasehold Property   Plant and Machinery   Fixtures, Fittings and Equipment   Total
  £   £   £   £
At 01 May 2024 3,586    73,739    69,280    146,605 
Additions      
Disposals      
At 30 April 2025 3,586    73,739    69,280    146,605 
Depreciation
At 01 May 2024 3,586    64,494    65,093    133,173 
Charge for year   1,387    1,047    2,434 
On disposals      
At 30 April 2025 3,586    65,881    66,140    135,607 
Net book values
Closing balance as at 30 April 2025   7,858    3,140    10,998 
Opening balance as at 01 May 2024   9,245    4,187    13,432 


2