REGISTERED NUMBER: 11184679 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

AZTECH GROUP SOUTH EAST LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A C Ashworth

SECRETARY:

V Ashworth

REGISTERED OFFICE:

Cornwood

Combe Bank Drive

Sundridge

Sevenoaks

Kent

TN14 6AD

REGISTERED NUMBER:

11184679 (England and Wales)

ACCOUNTANTS:

Robsons Accountants

19 Montpelier Avenue

Bexley

Kent

DA5 3AP

FIXED ASSETS

Tangible assets

4

473,860

525,036

CURRENT ASSETS

Stocks

55,125

43,252

Debtors

5

112,237

112,140

Cash at bank

9,364

254

176,726

155,646

CREDITORS

Amounts falling due within one year

6

(304,598

)

(277,896

)

NET CURRENT LIABILITIES

(127,872

)

(122,250

)

TOTAL ASSETS LESS CURRENT LIABILITIES

345,988

402,786

CREDITORS

Amounts falling due after more than one year

7

(360,745

)

(382,881

)

NET (LIABILITIES)/ASSETS

(14,757

)

19,905

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

(14,857

)

19,805

(14,757

)

19,905

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 2 November 2026 and were signed by:

A C Ashworth - Director

1.	STATUTORY INFORMATION

Aztech Group South East Ltd 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 19 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

754,898

Additions

95,729

Disposals

(67,000

)

At 31 March 2026

783,627

DEPRECIATION

At 1 April 2025

229,862

Charge for year

93,305

Eliminated on disposal

(13,400

)

At 31 March 2026

309,767

NET BOOK VALUE

At 31 March 2026

473,860

At 31 March 2025

525,036

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

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

420,172

DEPRECIATION

At 1 April 2025

138,130

Charge for year

44,617

At 31 March 2026

182,747

NET BOOK VALUE

At 31 March 2026

237,425

At 31 March 2025

282,042

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

110,928

110,831

Prepayments and accrued income

1,309

1,309

112,237

112,140

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts and finance leases

77,221

97,786

Trade creditors

21,358

27,608

Social security and other taxes

86,990

70,009

VAT

115,434

79,598

Accrued expenses

3,595

2,895

304,598

277,896

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

1,066

8,020

Other loans - 1-2 years

247,160

230,010

Hire purchase contracts and finance leases

112,519

144,851

360,745

382,881

8.

RESERVES

Retained

earnings

£

At 1 April 2025

19,805

Deficit for the year

(34,662

)

At 31 March 2026

(14,857

)

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

A C Ashworth

Balance outstanding at start of year

-

9,336

Amounts repaid

-

(9,336

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-