REGISTERED NUMBER: 01904449 (England and Wales)

Financial Statements

for the Year Ended 31 July 2025

for

AZON UK LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

P M Muessig

Ms S Simon

Mrs M Roberts

REGISTERED OFFICE:

Hayvenhursts

Fairway House

Links Business Park

St Mellons

Cardiff

CF3 0LT

REGISTERED NUMBER:

01904449 (England and Wales)

SENIOR STATUTORY AUDITOR:

Stephen Cox

AUDITORS:

Hayvenhursts Limited

Chartered Accountants &

Statutory Auditor

Fairway House

Links Business Park

St Mellons, Cardiff

CF3 OLT

CURRENT ASSETS

Stocks

286,956

238,076

Debtors

6

109,906

93,427

Cash at bank

4,462

8,480

401,324

339,983

CREDITORS

Amounts falling due within one year

7

(446,571

)

(352,463

)

NET CURRENT LIABILITIES

(45,247

)

(12,480

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(45,247

)

(12,480

)

CAPITAL AND RESERVES

Called up share capital

9

1,733,363

1,733,363

Retained earnings

10

(1,778,610

)

(1,745,843

)

SHAREHOLDERS' FUNDS

(45,247

)

(12,480

)

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2025 and were signed on its behalf by:

P M Muessig - Director

1.	STATUTORY INFORMATION

Azon UK Limited 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements - going concern

The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis based upon the continuing support of the parent company.

Significant judgements and estimates

The financial statements are prepared under the going concern basis. The directors believe this is appropriate as they believe that the company has the necessary resources at its disposal to meet its liabilities as they fall due.

The Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of 12 months from the date of approval of these financial statements.

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.

Short leasehold

-

10% on cost

Plant and machinery

-

33% on cost, 20% on cost and 15% on cost

Fixtures and fittings

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 August 2024

and 31 July 2025

8,285

63,242

22,596

94,123

DEPRECIATION

At 1 August 2024

and 31 July 2025

8,285

63,242

22,596

94,123

NET BOOK VALUE

At 31 July 2025

-

-

-

-

At 31 July 2024

-

-

-

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

89,171

76,117

Other debtors

11,934

7,385

Prepayments

8,801

9,925

109,906

93,427

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

435,909

342,462

Social security and other taxes

829

829

Accrued expenses

9,833

9,172

446,571

352,463

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

18,876

18,876

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,733,363

Ordinary Shares

£1

1,733,363

1,733,363

10.

RESERVES

Retained

earnings

£

At 1 August 2024

(1,745,843

)

Deficit for the year

(32,767

)

At 31 July 2025

(1,778,610

)

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen Cox (Senior Statutory Auditor)

for and on behalf of Hayvenhursts Limited

12.	RELATED PARTY DISCLOSURES

Included within purchases are £73,538, (2024 - £28,565) of purchases from Azon USA Inc, the ultimate parent company. The transactions took place at commercial rates.

As at 31 July 2025 an amount of £395,494 (2024 - £321,956) was included within trade creditors owed to Azon USA inc.

The Parent Company Azon USA Inc, continues to support the Company.

The Ultimate controlling party is Azon USA Inc.

13.	AUDITOR LIABILITY LIMITATION AGREEMENT

As perscribed in the audit engagement letter dated 23 September 2019 the advice given by our Auditors is for our sole use and does not constitute advice to any third party to whom we may communicate it.

Our Auditor will provide the professional services outlined in that engagement letter with reasonable care and skill. However, they will not be responsible for any losses, penalties, surcharges, interest or additional tax liabilities arising from the supply by ourselves or others of incorrect or incomplete information, or from the failure by ourselves or others to supply any appropriate information or our failure to act on their advice or respond promptly to communications from them or the tax authorities.

We agreed to hold harmless and indemnify our Auditor against any misrepresentation (intentional or unintentional) supplied to our Auditor orally or in writing in connection with this agreement. We have agreed that we will not bring any claim in connection with services provided to the the company by the Audit firm against any of its employees on a personal basis.

We will not hold our Auditor, or their principles,or their directors or their staff, responsible, to the fullest extent permitted by law, for any loss suffered by us arising from any misrepresentation (Intentional or unintentional) supplied to our Auditors orally or in writing in connection with services they provide to the company, against any of their directors or employees personally.

The Auditors' work is not, unless there is a legal or regulatory requirement, to be made available to third parties without their written permission and they will accept no responsibility to third parties for any aspect of their professional services or work that is made available.