A & Z BUSINESS LTD

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

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