Registered number
09121579
Aztec Plant Services Limited
Filleted Accounts
31 March 2025
Aztec Plant Services Limited
Registered number: 09121579
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 128,140 209,299
Current assets
Debtors 4 197,177 110,491
Cash at bank and in hand 152,302 312,341
349,479 422,832
Creditors: amounts falling due within one year 5 (191,215) (274,752)
Net current assets 158,264 148,080
Total assets less current liabilities 286,404 357,379
Creditors: amounts falling due after more than one year 6 (2,024) -
Net assets 284,380 357,379
Capital and reserves
Called up share capital 100 100
Profit and loss account 284,280 357,279
Shareholders' funds 284,380 357,379
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Colin Crump
Director
Approved by the board on 9 June 2025
Aztec Plant Services Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 7 8
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 April 2024 334,309 513,813 848,122
Additions 19,200 - 19,200
Disposals (53,200) (174,176) (227,376)
At 31 March 2025 300,309 339,637 639,946
Depreciation
At 1 April 2024 248,086 390,738 638,824
Charge for the year 39,507 60,851 100,358
On disposals (53,200) (174,176) (227,376)
At 31 March 2025 234,393 277,413 511,806
Net book value
At 31 March 2025 65,916 62,224 128,140
At 31 March 2024 86,223 123,075 209,298
4 Debtors 2025 2024
£ £
Trade debtors 181,297 88,931
Other debtors 15,880 21,560
197,177 110,491
5 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 11,183 14,500
Trade creditors 118,528 105,127
Taxation and social security costs 61,504 155,125
191,215 274,752
6 Creditors: amounts falling due after one year 2025 2024
£ £
Other creditors 2,024 -
7 Other information
Aztec Plant Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
1 High Street
Watlington
OXON
OX49 5PH
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