Company Registration No. 06387922 (England and Wales)
AZTECH DESIGNS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
75 High Street
Boston
Lincolnshire
PE21 8SX
AZTECH DESIGNS LIMITED
CONTENTS
Page
Company information
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 9
AZTECH DESIGNS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,065
1,254
Investments
5
310,456
275,292
311,521
276,546
Current assets
Debtors
6
1,069
17,666
Cash at bank and in hand
2,863
11,470
3,932
29,136
Creditors: amounts falling due within one year
7
(20,521)
(22,670)
Net current (liabilities)/assets
(16,589)
6,466
Total assets less current liabilities
294,932
283,012
Provisions for liabilities
(202)
(314)
Net assets
294,730
282,698
Capital and reserves
Called up share capital
8
100
100
Fair value reserve
43,057
31,894
Profit and loss reserves
251,573
250,704
Total equity
294,730
282,698

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

AZTECH DESIGNS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 2 March 2026 and are signed on its behalf by:
Mr Jamie Hicks
Miss Catherine Norton
Director
Director
Company registration number 06387922 (England and Wales)
AZTECH DESIGNS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 January 2024
100
12,329
261,269
273,698
Year ended 31 December 2024:
Profit
-
-
21,935
21,935
Other comprehensive income:
Adjustments to fair value of financial assets
-
19,565
-
19,565
Total comprehensive income
-
19,565
21,935
41,500
Dividends
-
-
(32,500)
(32,500)
Balance at 31 December 2024
100
31,894
250,704
282,698
Year ended 31 December 2025:
Profit
-
-
13,869
13,869
Other comprehensive income:
Adjustments to fair value of financial assets
-
11,163
-
11,163
Total comprehensive income
-
11,163
13,869
25,032
Dividends
-
-
(13,000)
(13,000)
Balance at 31 December 2025
100
43,057
251,573
294,730
AZTECH DESIGNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Aztech Designs Limited is a private company limited by shares incorporated in England and Wales. The registered office is 75 High Street, Boston, Lincolnshire, PE21 8SX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

AZTECH DESIGNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

AZTECH DESIGNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
1
AZTECH DESIGNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
4
Tangible fixed assets
Plant and equipment
£
Cost
At 1 January 2025 and 31 December 2025
2,174
Depreciation and impairment
At 1 January 2025
920
Depreciation charged in the year
189
At 31 December 2025
1,109
Carrying amount
At 31 December 2025
1,065
At 31 December 2024
1,254
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
310,456
275,292
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 January 2025
275,292
Additions
24,000
Fair value adjustment
11,164
At 31 December 2025
310,456
Carrying amount
At 31 December 2025
310,456
At 31 December 2024
275,292
AZTECH DESIGNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
960
4,800
Other debtors
-
0
12,739
Prepayments and accrued income
109
127
1,069
17,666
7
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
3,271
5,423
Other taxation and social security
855
1,492
Other creditors
14,811
14,550
Accruals and deferred income
1,584
1,205
20,521
22,670
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
9
Operating lease commitments
Lessee

In 2023 the company entered into a three year property lease, and three year motor vehicle lease.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
4,493
20,097
AZTECH DESIGNS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
10
Directors' transactions

During the year the company made a loan available to the director. The loan was repaid in full on 6 April 2025.

2025-12-31 2025-01-01 false false false 02 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Jamie L Hicks Miss Catherine E Norton 06387922 2025-01-01 2025-12-31 06387922 2025-12-31 06387922 2024-12-31 06387922 core:PlantMachinery 2025-12-31 06387922 core:PlantMachinery 2024-12-31 06387922 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 06387922 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 06387922 core:CurrentFinancialInstruments 2025-12-31 06387922 core:CurrentFinancialInstruments 2024-12-31 06387922 core:ShareCapital 2025-12-31 06387922 core:ShareCapital 2024-12-31 06387922 core:RevaluationReserve 2025-12-31 06387922 core:RevaluationReserve 2024-12-31 06387922 core:RetainedEarningsAccumulatedLosses 2025-12-31 06387922 core:RetainedEarningsAccumulatedLosses 2024-12-31 06387922 core:ShareCapital 2023-12-31 06387922 core:RevaluationReserve 2023-12-31 06387922 core:RetainedEarningsAccumulatedLosses 2023-12-31 06387922 core:ShareCapitalOrdinaryShareClass1 2025-12-31 06387922 core:ShareCapitalOrdinaryShareClass1 2024-12-31 06387922 bus:Director1 2025-01-01 2025-12-31 06387922 bus:Director2 2025-01-01 2025-12-31 06387922 core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 06387922 2024-01-01 2024-12-31 06387922 core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 06387922 core:RevaluationReserve 1 2024-01-01 2024-12-31 06387922 core:RevaluationReserve 2 2025-01-01 2025-12-31 06387922 core:PlantMachinery 2025-01-01 2025-12-31 06387922 core:PlantMachinery 2024-12-31 06387922 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 06387922 bus:OrdinaryShareClass1 2025-12-31 06387922 bus:OrdinaryShareClass1 2024-12-31 06387922 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06387922 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06387922 bus:FRS102 2025-01-01 2025-12-31 06387922 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 06387922 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP