1 March 2024 false No description of principal activity Taxfiler 2024.6 10554882 business:PrivateLimitedCompanyLtd 2024-03-01 2025-06-30 10554882 2024-02-29 10554882 2024-03-01 2025-06-30 10554882 business:AuditExempt-NoAccountantsReport 2024-03-01 2025-06-30 10554882 business:FilletedAccounts 2024-03-01 2025-06-30 10554882 2025-06-30 10554882 business:Director1 2024-03-01 2025-06-30 10554882 business:Director2 2024-03-01 2025-06-30 10554882 business:RegisteredOffice 2024-03-01 2025-06-30 10554882 2024-02-29 10554882 core:WithinOneYear 2025-06-30 10554882 core:WithinOneYear 2024-02-29 10554882 core:AfterOneYear 2025-06-30 10554882 core:AfterOneYear 2024-02-29 10554882 core:ShareCapital core:PreviouslyStatedAmount 2025-06-30 10554882 core:ShareCapital core:PreviouslyStatedAmount 2024-02-29 10554882 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-06-30 10554882 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-02-29 10554882 core:PreviouslyStatedAmount 2025-06-30 10554882 core:PreviouslyStatedAmount 2024-02-29 10554882 business:SmallEntities 2024-03-01 2025-06-30 10554882 countries:EnglandWales 2024-03-01 2025-06-30 10554882 core:ComputerEquipment 2024-03-01 2025-06-30 10554882 core:ComputerEquipment 2024-02-29 10554882 core:ComputerEquipment 2025-06-30 10554882 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure
Company Registration No. 10554882 (England and Wales)
Aztrum Limited Unaudited accounts for the period from 1 March 2024 to 30 June 2025
Aztrum Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Aztrum Limited Company Information for the period from 1 March 2024 to 30 June 2025
Directors
Uttam Kumar Sharma Steven John Hill
Company Number
10554882 (England and Wales)
Registered Office
C/O Accounts and Legal 81 King Street Manchester Greater Manchester M2 4AH ENGLAND
Accountants
Accounts and Legal Consultants Ltd Suite 1-3, The Hop Exchange 24 Southwark Street London SE1 1TY
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Aztrum Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
9,108
9,770
Current assets
Debtors
5
72,009
39,750
Cash at bank and in hand
45,882
13,091
117,891
52,841
Creditors: amounts falling due within one year
6
(28,310)
(5,728)
Net current assets
89,581
47,113
Total assets less current liabilities
98,689
56,883
Creditors: amounts falling due after more than one year
7
(224,416)
(193,672)
Net liabilities
(125,727)
(136,789)
Capital and reserves
Called up share capital
750
750
Profit and loss account
(126,477)
(137,539)
Shareholders' funds
(125,727)
(136,789)
For the period ending 30 June 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by
Uttam Kumar Sharma Director Company Registration No. 10554882
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Aztrum Limited Notes to the Accounts for the period from 1 March 2024 to 30 June 2025
1
Statutory information
Aztrum Limited is a private company, limited by shares, registered in England and Wales, registration number 10554882. The registered office is C/O Accounts and Legal, 81 King Street, Manchester, Greater Manchester, M2 4AH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Straight Line
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Aztrum Limited Notes to the Accounts for the period from 1 March 2024 to 30 June 2025
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 March 2024
14,859
Additions
560
At 30 June 2025
15,419
Depreciation
At 1 March 2024
5,089
Charge for the period
1,222
At 30 June 2025
6,311
Net book value
At 30 June 2025
9,108
At 29 February 2024
9,770
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
63,522
36,150
Amounts falling due after more than one year
Amounts due from group undertakings etc.
4,887
-
Other debtors
3,600
3,600
8,487
3,600
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
11,845
1,832
Trade creditors
1,840
-
Taxes and social security
13,812
3,800
Other creditors
813
96
28,310
5,728
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
224,416
193,672
8
Average number of employees
During the period the average number of employees was 5 (2024: 3).
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