Aztech Building Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04609120 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

AZTECH BUILDING SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Jenkins

G Collings

SECRETARY:

REGISTERED OFFICE:

367b Church Road

Frampton Cotterell

Bristol

BS36 2AQ

REGISTERED NUMBER:

04609120 (England and Wales)

ACCOUNTANTS:

Keller & Co

367b Church Road

Frampton Cotterell

Bristol

BS36 2AQ

FIXED ASSETS

Tangible assets

4

123,385

279,909

CURRENT ASSETS

Stocks

551,009

119,854

Debtors

5

741,154

975,797

Prepayments and accrued income

69,901

51,528

Cash at bank

541,559

975,353

1,903,623

2,122,532

CREDITORS

Amounts falling due within one year

6

(737,673

)

(1,003,137

)

NET CURRENT ASSETS

1,165,950

1,119,395

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,289,335

1,399,304

CREDITORS

Amounts falling due after more than one
year

7

-

(4,263

)

PROVISIONS FOR LIABILITIES

(30,847

)

(203,728

)

NET ASSETS

1,258,488

1,191,313

CAPITAL AND RESERVES

Called up share capital

9

42

Capital redemption reserve

10

70

Retained earnings

10

1,258,376

1,191,201

SHAREHOLDERS' FUNDS

1,258,488

1,191,313

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by:

N Jenkins - Director

G Collings - Director

1.	STATUTORY INFORMATION

Aztech Building Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Aztech Building Services Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2025 - 32 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1 July 2025

167,689

27,557

743,248

938,494

Disposals

-

(90,653

)

(90,653

)

At 30 June 2026

167,689

27,557

652,595

847,841

DEPRECIATION

At 1 July 2025

83,782

22,049

552,754

658,585

Charge for year

25,349

2,407

120,499

148,255

Eliminated on disposal

-

(82,384

)

(82,384

)

At 30 June 2026

109,131

24,456

590,869

724,456

NET BOOK VALUE

At 30 June 2026

58,558

3,101

61,726

123,385

At 30 June 2025

83,907

5,508

190,494

279,909

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 July 2025

and 30 June 2026

112,692

DEPRECIATION

At 1 July 2025

109,819

Charge for year

2,873

At 30 June 2026

112,692

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

2,873

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

706,759

905,787

Other debtors

34,395

70,010

741,154

975,797

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts (see note 8)

-

10,494

Hire purchase contracts

4,263

17,176

Trade creditors

345,301

502,886

Taxation and social security

329,276

405,662

Other creditors

58,833

66,919

737,673

1,003,137

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Hire purchase contracts

-

4,263

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

Amounts falling due within one year or on demand:

Bank loans

-

10,494

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

60

'A' Ordinary

£1.00

-

20

'B' Ordinary

£1.00

20

22

'C', 'D', 'E' and 'F' ordinary

£1.00

22

42

10.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

At 1 July 2025

1,191,201

70

1,191,271

Profit for the year

241,575

Dividends

(174,400

)

(174,400

)

At 30 June 2026

1,258,376

70

1,258,446

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2026 and 30 June 2025:

2026

2025

£

N Jenkins

Balance outstanding at start of year

70,000

-

Amounts advanced

-

70,000

Amounts repaid

(70,000

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

70,000

G Collings

Balance outstanding at start of year

-

Amounts advanced

40,000

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

40,000

-