A.J. Mazur Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06802765

A.J. MAZUR LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 January 2025

A.J. MAZUR LIMITED

STATEMENT OF FINANCIAL POSITION

31 January 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		2,204		2,192

CURRENT ASSETS

Debtors	6	4,738	11,000
Cash at bank and in hand		8,017	7,000
		--------	--------
		12,755	18,000

CREDITORS: amounts falling due within one year	7	30,927		29,673
		--------		--------
NET CURRENT LIABILITIES			18,172		11,673
			--------		--------
TOTAL ASSETS LESS CURRENT LIABILITIES			( 15,968)		( 9,481)

CREDITORS: amounts falling due after more than one year	8	9,595	16,737
		--------	--------
NET LIABILITIES		( 25,563)	( 26,218)
		--------	--------

CAPITAL AND RESERVES

Called up and paid share capital	100	100
Profit and loss account	( 25,663)	( 26,318)
	--------	--------
SHAREHOLDERS DEFICIT	( 25,563)	( 26,218)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

A.J. MAZUR LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 January 2025

These financial statements were approved by the board of directors and authorised for issue on 24 October 2025 , and are signed on behalf of the board by:

Mr A Mazur

Director

Company registration number: 06802765

A.J. MAZUR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JANUARY 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is 49 Chequers Close, Corby, NN18 8QD.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The company currently meets its daily working capital requirements through operating revenues and financial support from the directors. On this basis, the directors consider it appropriate to prepare the accounts on the going concern basis. The accounts do not include any adjustments that would result from the failure to raise any additional finance that may prove necessary.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% reducing balance
Equipment	-	33% straight line

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. TANGIBLE ASSETS

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 February 2024	26,295	2,570	28,865
Additions	–	922	922
Disposals	–	( 59)	( 59)
	--------	-------	--------
At 31 January 2025	26,295	3,433	29,728
	--------	-------	--------
Depreciation
At 1 February 2024	24,321	2,352	26,673
Charge for the year	493	416	909
Disposals	–	( 58)	( 58)
	--------	-------	--------
At 31 January 2025	24,814	2,710	27,524
	--------	-------	--------
Carrying amount
At 31 January 2025	1,481	723	2,204
	--------	-------	--------
At 31 January 2024	1,974	218	2,192
	--------	-------	--------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	4,738	11,000
	-------	--------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	7,672	9,089
Trade creditors	2,627	2,159
Corporation tax	7,000	9,071
Social security and other taxes	9,762	6,835
Other creditors	3,866	2,519
	--------	--------
	30,927	29,673
	--------	--------

8. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	9,595	16,737
	-------	--------

9. GOING CONCERN

The directors have considered the period to 31 October 2026 when assessing the company's ability to continue as a going concern. It is believed that the company will either be able to satisfy it's liabilities as these become payable, or alternatively will be sold as a going concern.