ACCOUNTS - Final Accounts preparation

Registered number: 15099459

AZC PROPERTIES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

AZC PROPERTIES LIMITED

REGISTERED NUMBER: 15099459

BALANCE SHEET

AS AT 31 AUGUST 2025

	2025	2024
Note	£	£


Current assets
Debtors: amounts falling due within one year		100	100
Cash at bank and in hand		112,674	-
Current liabilities
Creditors: amounts falling due within one year	5	(116,674)	-

Net liabilities		(3,900)	100

Capital and reserves
Called up share capital	6	100	100
Profit and loss account		(4,000)	-
		(3,900)	100

The directors consider 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 directors acknowledge their 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 income and retained earnings 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 24 August 2026.

A Chowdhury

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

AZC PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

AZC Properties Limited is a private company limited by shares incorporated in England and Wales. Its registered office is 22 Gilbert Street, London, W1K 5HD.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.3

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.

2.4

Creditors

Short-term creditors are measured at the transaction price.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Debtors

					2025	2024
					£	£


Other debtors	100	100

Page 2

AZC PROPERTIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	112,774	-
Accruals	3,900	-
	116,674	-

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1 each	100	100

Page 3