A2z-Computing Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 03928097

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,746		2,095

			1,746		2,095
CURRENT ASSETS
Stocks		993		1,000
Debtors	5	53,925		67,745
Cash at bank and in hand		111,834		79,543

		166,752		148,288
Creditors: Amounts Falling Due Within One Year	6	(87,236 )		(86,747 )

NET CURRENT ASSETS (LIABILITIES)			79,516		61,541

TOTAL ASSETS LESS CURRENT LIABILITIES			81,262		63,636

NET ASSETS			81,262		63,636

CAPITAL AND RESERVES
Called up share capital	7		500		500
Income Statement			80,762		63,136

SHAREHOLDERS' FUNDS			81,262		63,636

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A2z-Computing Ltd

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement.

On behalf of the board

Mr A Ashraf

Director

15/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

A2z-Computing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03928097 . The registered office is The Old Chapel, Hereford Street, Newport, United Kingdom, NP19 9DT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of

ownership have transferred to the buyer (usually on despatch of the goods); the amount of

revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any

accumulated depreciation and impairment losses. Any tangible assets carried at revalued

amounts are recorded at the fair value at the date of revaluation less any subsequent

accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & Fittings

25%

2.4. Stocks and Work in Progress

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

2.5. Financial Instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the

arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the

investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes

recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

...CONTINUED

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A2z-Computing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Financial Instruments - continued

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are

individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 5)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	5,220	207,927	213,147

As at 31 March 2026	5,220	207,927	213,147

Depreciation
As at 1 April 2025	5,220	205,832	211,052
Provided during the period	-	349	349

As at 31 March 2026	5,220	206,181	211,401

Net Book Value
As at 31 March 2026	-	1,746	1,746

As at 1 April 2025	-	2,095	2,095

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	51,324	64,844
Other debtors	2,601	2,901

	53,925	67,745

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	30,464	34,229
Other creditors	4,452	2,136
Taxation and social security	52,320	50,382

	87,236	86,747

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A2z-Computing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	500	500

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