AZZ INVESTMENTS LTD

AZZ INVESTMENTS LTD
Contents Page
For the year ended 30 November 2023

Statement of Financial Position	1
Notes to the Financial Statements	2

AZZ INVESTMENTS LTD
Statement of Financial Position
As at 30 November 2023

	Notes	2023 £	2022 £
Fixed assets
Tangible fixed assets	3	384,377	0
		384,377	0
Current assets
Debtors		1,096	850
Cash at bank and in hand		7,873	8,181
		8,969	9,031
Creditors: amount falling due within one year		(1,825)	0
Net current assets		7,144	9,031

Total assets less current liabilities		391,521	9,031
Creditors: amount falling due after more than one year		(203,980)	(230,006)
Net assets		187,541	(220,975)

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		187,441	(221,075)
Shareholders' funds		187,541	(220,975)

For the year in question the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section
The director acknowledges his 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 board of directors on 10 August 2026 and were signed on its behalf by:

-------------------------------
Ruslan DANILENKO
Director

1

AZZ INVESTMENTS LTD
Notes to the Abridged Financial Statements
For the year ended 30 November 2023

Revision by Replacement

The financial statements of the year ended 30 November 2023 have been revised.

These financial statements:

replace the original financial statements;
are now the statutory financial statements;
have been prepared as at the date of the original financial statements, and not as at the date of the revision and accordingly do not deal with events between those dates.

The original financial statements did not give a true and fair view as required by s.393 Companies Act 2006, because the company's investment property was omitted from the statement of financial position.

The investment property has been recognised in the statement of financial position at its fair value and the related notes have been updated accordingly.

General Information

AZZ INVESTMENTS LTD is a Private limited Company, registered in England & Wales, registration number 13020061, registration address Intrinsic Suite Kalair Court, Marston Road, Wolverhampton, West Midlands, England, WV2 4NJ

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

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

Basis of preparation

The financial statements have been prepared under the historical cost convention, modified to include investment property at fair value, in accordance with the accounting policies set out below.

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

Going concern basis

The directors have assessed the company's ability to continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and therefore continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover represents rental income receivable during the year, net of Value Added Tax, and is recognised on a straight line basis over the term of the lease.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised directly in capital and reserves. Current tax is calculated using the tax rates and laws enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and any provision for impairment. The company's land and buildings are held to earn rental income and are accounted for as investment property at fair value, as set out below. No depreciation is charged on investment property or freehold land.

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation. They are recognised initially at cost and subsequently measured at fair value at each reporting date, with no depreciation charged. Changes in fair value are recognised in profit or loss in the period in which they arise.

2.	Average number of employees Average number of employees during the year was 2 (2022 : 0).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Total
	£	£
At 01 December 2022	415,600	415,600
Additions	-	-
Disposals	(31,223)	(31,223)
At 30 November 2023	384,377	384,377
Depreciation
At 01 December 2022	-	-
Charge for year	-	-
On disposals	-	-
At 30 November 2023	-	-
Net book values
Closing balance as at 30 November 2023	384,377	384,377
Opening balance as at 01 December 2022	415,600	415,600

4.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2023 £		2022 £
100 Class A shares of £1.00 each	100		100
	100		100

2

Registered Number: 13020061
England and Wales
AZZ INVESTMENTS LTD
REVISED
Abridged Accounts

Period of accounts Start date: 01 December 2022 End date: 30 November 2023