AZTECH IT SOLUTIONS LIMITED


Directors	HOUGHTON, Christopher James
	HOUGHTON, Michael
	HOUGHTON, Sean


Company Secretary	HOUGHTON, Michael


Registered Address	Libra House Sunrise Parkway
	Linford Wood Business Park
	Milton Keynes
	MK14 6PH


Registered Number	05682574 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		184,511		246,014
Tangible assets	4		249,737		283,441
			434,248		529,455
Current assets
Stocks		32,107		25,313
Debtors		982,446		935,817
Cash at bank and on hand		541,169		522,227
		1,555,722		1,483,357
Creditors amounts falling due within one year	5	(1,601,027)		(1,349,182)
Net current assets (liabilities)			(45,305)		134,175
Total assets less current liabilities			388,943		663,630
Creditors amounts falling due after one year			(137,546)		(250,562)
Net assets			251,397		413,068
Capital and reserves
Called up share capital			600		600
Profit and loss account			250,797		412,468
Shareholders' funds			251,397		413,068

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Board of Directors on 22 December 2025, and are signed on its behalf by:

HOUGHTON, Christopher James
Director

HOUGHTON, Michael
Director

HOUGHTON, Sean
Director

Registered Company No. 05682574

AZTECH IT SOLUTIONS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	58		56

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 24	495,172
	At 31 March 25	495,172
	Amortisation and impairment
	At 01 April 24	249,158
	Charge for year	61,503
	At 31 March 25	310,662
	Net book value
	At 31 March 25	184,511
	At 31 March 24	246,014

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	683,313
	Additions	26,843
	At 31 March 25	710,156
	Depreciation and impairment
	At 01 April 24	399,872
	Charge for year	60,547
	At 31 March 25	460,419
	Net book value
	At 31 March 25	249,737
	At 31 March 24	283,441

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,028,717	798,588
Bank borrowings and overdrafts	76,469	100,000
Taxation and social security	413,269	362,878
Finance lease and HP contracts	33,308	27,521
Other creditors	14,326	11,655
Accrued liabilities and deferred income	34,938	48,540
Total	1,601,027	1,349,182


	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.

6.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	118,718		121,572