Aztec Holdco Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15898571

		2025
	Notes	£	£
FIXED ASSETS
Investment Properties	4		165,308
Investments	5		99

			165,407
CURRENT ASSETS
Debtors	6	2,160
Cash at bank and in hand		200,280

		202,440
Creditors: Amounts Falling Due Within One Year	7	(70,097 )

NET CURRENT ASSETS (LIABILITIES)			132,343

TOTAL ASSETS LESS CURRENT LIABILITIES			297,750

NET ASSETS			297,750

CAPITAL AND RESERVES
Called up share capital	8		100
Profit and Loss Account			297,650

SHAREHOLDERS' FUNDS			297,750

Page 1

Page 2

Aztec Holdco Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Laura Spruce

Director

15th May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Aztec Holdco Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15898571 . The registered office is 36 Lichfield Street, Walsall, West Midlands, WS1 1TJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.3. Merger accounting

During the year ended 31st August 2025, the Company became the parent undertaking of Aztec Construction (Midlands) Limited by way of a share-for-share exchange. The shareholders of Aztec Construction (Midlands) Limited exchanged their shares for shares in the Company, resulting in the Company acquiring 100% of the issued share capital of Aztec Construction (Midlands) Limited.

The transaction represents a group reconstruction under common control. Accordingly, the investment in Aztec Construction (Midlands) Limited has been accounted for using merger accounting principles in accordance with FRS 102.

The investment has been recorded at the nominal value of the shares issued in exchange for the shares acquired. No fair value adjustments have been made to the underlying assets and liabilities of the subsidiary.

Any difference arising between the nominal value of the shares issued and the nominal value of the shares acquired has been recognised in equity within other reserves.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL

4. Investment Property

	2025
	£
Fair Value
As at 1 September 2024	-
Additions	165,308

As at 31 August 2025	165,308

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 September 2024	-
Additions	99

As at 31 August 2025	99

Provision
As at 1 September 2024	-

As at 31 August 2025	-

...CONTINUED

Page 3

Page 4

Aztec Holdco Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025	99

As at 1 September 2024	-

6. Debtors

	2025
	£
Due within one year
Other debtors	2,160

7. Creditors: Amounts Falling Due Within One Year

	2025
	£
Other creditors	70,097

8. Share Capital

	2025
	£
Allotted, Called up and fully paid	100

Page 4