REGISTERED NUMBER: 03888226 (England and Wales)

A2Z FINANCIAL SERVICES LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

E J Maclean

REGISTERED OFFICE:

1 Park View Court

St Paul's Road

Shipley

West Yorkshire

BD18 3DZ

REGISTERED NUMBER:

03888226 (England and Wales)

FIXED ASSETS

Intangible assets

4

155,000

200,000

Tangible assets

5

95,376

87,839

250,376

287,839

CURRENT ASSETS

Stocks

15,750

15,015

Debtors

6

122,215

104,231

Cash at bank and in hand

49,963

93,186

187,928

212,432

CREDITORS

Amounts falling due within one year

7

497,049

537,971

NET CURRENT LIABILITIES

(309,121

)

(325,539

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(58,745

)

(37,700

)

CREDITORS

Amounts falling due after more than one year

8

122,020

153,720

NET LIABILITIES

(180,765

)

(191,420

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

10

(180,865

)

(191,520

)

SHAREHOLDERS' FUNDS

(180,765

)

(191,420

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 23 December 2025 and were signed by:

E J Maclean - Director

1.	STATUTORY INFORMATION

A2Z FINANCIAL SERVICES 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.

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 as modified by the revaluation of certain assets.

The financial statements have been prepared on a going concern basis on the assumption that the financial support of the director will continue for the foreseeable future.

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 2015, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST OR VALUATION

At 1 April 2024

and 31 March 2025

450,000

AMORTISATION

At 1 April 2024

250,000

Amortisation for year

45,000

At 31 March 2025

295,000

NET BOOK VALUE

At 31 March 2025

155,000

At 31 March 2024

200,000

Cost or valuation at 31 March 2025 is represented by:

Goodwill

£

Valuation in 2017

350,000

Valuation in 2018

50,000

Valuation in 2022

50,000

450,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

128,019

57,038

185,057

Additions

20,778

9,591

30,369

At 31 March 2025

148,797

66,629

215,426

DEPRECIATION

At 1 April 2024

55,837

41,381

97,218

Charge for year

11,124

11,708

22,832

At 31 March 2025

66,961

53,089

120,050

NET BOOK VALUE

At 31 March 2025

81,836

13,540

95,376

At 31 March 2024

72,182

15,657

87,839

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

122,215

104,231

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

160,883

152,831

Taxation

36,678

37,527

Other creditors

299,488

347,613

497,049

537,971

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

11,667

21,667

Other creditors

110,353

132,053

122,020

153,720

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Other creditors

132,053

158,651

The "other creditors" shown in note 10 are secured by a personal guarantee given by the director of the company.

10.

RESERVES

Retained

earnings

£

At 1 April 2024

(191,520

)

Profit for the year

10,655

At 31 March 2025

(180,865

)