2025-06-24 2026-06-30 false Capium Accounts Production 1.1 SC853316 2025-06-24 2026-06-30 SC853316 bus:AbridgedAccounts 2025-06-24 2026-06-30 SC853316 bus:FRS102 2025-06-24 2026-06-30 SC853316 bus:AuditExemptWithAccountantsReport 2025-06-24 2026-06-30 SC853316 bus:SmallCompaniesRegimeForAccounts 2025-06-24 2026-06-30 SC853316 bus:PrivateLimitedCompanyLtd 2025-06-24 2026-06-30 SC853316 2025-06-24 2026-06-30 SC853316 2026-06-30 SC853316 bus:RegisteredOffice 2025-06-24 2026-06-30 SC853316 core:WithinOneYear 2026-06-30 SC853316 core:AfterOneYear 2026-06-30 SC853316 1 2025-06-24 2026-06-30 SC853316 bus:Director1 2025-06-24 2026-06-30 SC853316 bus:Director1 2026-06-30 SC853316 2024-06-24 SC853316 bus:LeadAgentIfApplicable 2025-06-24 2026-06-30 SC853316 2025-06-23 SC853316 bus:OrdinaryShareClass1 2025-06-24 2026-06-30 SC853316 bus:OrdinaryShareClass1 2026-06-30 SC853316 core:ComputerEquipment 2025-06-24 2026-06-30 SC853316 core:ComputerEquipment 2026-06-30 SC853316 core:ComputerEquipment 2025-06-23 SC853316 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2026-06-30 SC853316 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-06-23 SC853316 core:CostValuation core:Non-currentFinancialInstruments 2026-06-30 SC853316 core:CostValuation core:Non-currentFinancialInstruments 2025-06-23 SC853316 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-06-30 SC853316 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-06-30 SC853316 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-06-30 SC853316 core:Non-currentFinancialInstruments 2026-06-30 SC853316 core:Non-currentFinancialInstruments 2025-06-23 SC853316 core:ShareCapital 2026-06-30 SC853316 core:RetainedEarningsAccumulatedLosses 2026-06-30 SC853316 dpl:Item1 2025-06-24 SC853316 dpl:Item1 2026-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: SC853316
England and Wales
A & Z BUSINESS LTD
Abridged Accounts
Period of accounts Start date: 24 June 2025 End date: 30 June 2026

A & Z BUSINESS LTD Contents Page For the Period 24 June 2025 to 30 June 2026
Statement of Financial Position | 1
Notes to the Financial Statements | 2

A & Z BUSINESS LTD Statement of Financial Position As at 30 June 2026
| Notes | 2026 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 3,813
|  | 3,813
Current assets |  |
Cash at bank and in hand |  | 100
Creditors: amount falling due within one year |  | (4,650)
Net current assets |  | (4,550)
Total assets less current liabilities |  | (737)
Net assets |  | (737)
Capital and reserves |  |
Called up share capital | 4 | 100
Profit and loss account |  | (837)
Shareholders' funds |  | (737)
For the period ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. 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 by the director on 06 July 2026 and were signed by:
------------------------------- Zeeshan HAIDAR Director
1

A & Z BUSINESS LTD Notes to the Abridged Financial Statements For the Period 24 June 2025 to 30 June 2026
General Information A & Z BUSINESS LTD is a private company, limited by shares, registered in England and Wales, registration number SC853316, registration address 59/16 CRAIGOUR DRIVE, EDINBURGH SCOTLAND, EH17 7NG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 18 Straight Line
2. | Average number of employees Average number of employees during the period was 0.
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 24 June 2025 | - |  | -
Additions | 4,650 |  | 4,650
Disposals | - |  | -
At 30 June 2026 | 4,650 |  | 4,650
Depreciation
At 24 June 2025 | - |  | -
Charge for period | 837 |  | 837
On disposals | - |  | -
At 30 June 2026 | 837 |  | 837
Net book values
Closing balance as at 30 June 2026 | 3,813 |  | 3,813
Opening balance as at 24 June 2025 | - |  | -
4. | Share Capital
Allotted, called up and fully paid | 2026 £
--- | ---
100 Class A shares of £1.00 each | 100
| 100
2