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Registered number: 03233592 A-Z GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
A-Z GROUP LIMITED REGISTERED NUMBER:03233592
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 60,682 |  | 74,065
Tangible assets | 5 |  | 5,109 |  | 7,051
|  |  | 65,791 |  | 81,116
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 144,651 |  | 159,424 |
Cash at bank and in hand |  | 158,789 |  | 84,753 |
|  | 303,440 |  | 244,177 |
Creditors: amounts falling due within one year | 7 | (238,483) |  | (338,364) |
Net current assets/(liabilities) |  |  | 64,957 |  | (94,187)
Total assets less current liabilities |  |  | 130,748 |  | (13,071)
Creditors: amounts falling due after more than one year | 8 |  | (614,999) |  | (614,999)
Net liabilities |  |  | (484,251) |  | (628,070)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2,002 |  | 2,002
Profit and loss account |  |  | (486,253) |  | (630,072)
|  |  | (484,251) |  | (628,070)
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A-Z GROUP LIMITED REGISTERED NUMBER:03233592
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 July 2026.
A Serdjebi
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
A-Z GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
A-Z Group Limited is a private limited company incorporated in England and Wales, registered number 03233592. The company's registered office and trading address is Robert Denholm House, Bletchingley Road, Nutfield, Surrey, RH1 4HW. The principal activity is that of digital marketing and communications. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Amortisation is provided on the following bases:
|  |  |  | Website development | - | 20% | straight line
|  |  |  | Computer software | - | 10% | straight line
| 2.4 | Going concern
The financial statements have been prepared on a going concern basis. The director has confirmed that A-Z Group Ltd will continue to be supported financially for at least 12 months following the accounts being signed.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
A-Z GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.7 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Short term creditors are measured at the transaction price.
| 2.10 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 4
A-Z GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.11 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.12 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.13 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
3. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2024 - 7).
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A-Z GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Website development | Computer software | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 30,480 | 72,871 | 103,351
| At 31 December 2025 | 30,480 | 72,871 | 103,351
| Amortisation |  |  |
| At 1 January 2025 | 4,307 | 24,979 | 29,286
| Charge for the year | 6,096 | 7,287 | 13,383
| At 31 December 2025 | 10,403 | 32,266 | 42,669
| Net book value |  |  |
| At 31 December 2025 | 20,077 | 40,605 | 60,682
| At 31 December 2024 | 26,173 | 47,892 | 74,065
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A-Z GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Other fixed assets
|  | £
| Cost or valuation |
| At 1 January 2025 | 23,761
| Additions | 821
| At 31 December 2025 | 24,582
| Depreciation |
| At 1 January 2025 | 16,710
| Charge for the year | 2,763
| At 31 December 2025 | 19,473
| Net book value |
| At 31 December 2025 | 5,109
| At 31 December 2024 | 7,051
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A-Z GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 132,277 | 154,738
| Other debtors | 1,907 | 82
| Prepayments and accrued income | 10,467 | 4,604
|  | 144,651 | 159,424
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 9,475 | 76,587
| Other taxation and social security | 12,767 | 9,935
| Other creditors | 7,026 | 2,073
| Accruals and deferred income | 209,215 | 249,769
|  | 238,483 | 338,364
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 614,999 | 614,999
| Other loans are made up of a non-interest bearing loan from the shareholders of the Company.
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 1-2 years |  |
| Other loans | 614,999 | 614,999
Page 8
A-Z GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £7,008 (2024 - £5,849). Contributions of £nil (2024 - £nil) were payable to the fund at the reporting date.
11. | Controlling party
The Company is controlled by A. Serdjebi.
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