AZURE COMMUNICATIONS UK LIMITED

Company Registration Number:
13009934 (England and Wales)

Unaudited abridged accounts for the year ended 30 November 2023

Period of accounts

Start date: 01 December 2022

End date: 30 November 2023

AZURE COMMUNICATIONS UK LIMITED

Contents of the Financial Statements

for the Period Ended 30 November 2023

Balance sheet
Notes

AZURE COMMUNICATIONS UK LIMITED

Balance sheet

As at 30 November 2023


Notes

2023

2022


£

£
Fixed assets
Tangible assets: 3 298 397
Total fixed assets: 298 397
Current assets
Stocks: 546
Debtors:   51,359 123,171
Cash at bank and in hand: 143,918 114,301
Total current assets: 195,823 237,472
Creditors: amounts falling due within one year:   (196,145) (237,348)
Net current assets (liabilities): (322) 124
Total assets less current liabilities: (24) 521
Provision for liabilities: (56) (75)
Total net assets (liabilities): (80) 446
Capital and reserves
Called up share capital: 3 3
Profit and loss account: (83) 443
Shareholders funds: (80) 446

The notes form part of these financial statements

AZURE COMMUNICATIONS UK LIMITED

Balance sheet statements

For the year ending 30 November 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 10 May 2024
and signed on behalf of the board by:

Name: Ciaran D'Arcy
Status: Director

The notes form part of these financial statements

AZURE COMMUNICATIONS UK LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2023

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Revenue 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 and depreciation policy

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:Computer equipment - 25% Reducing balance

Other accounting policies

Work in progressThe cost of work-in-progress comprises raw materials, distribution and other direct costs.Taxation and deferred taxationCurrent tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.Ordinary share capitalThe ordinary share capital of the company is presented as equity.

AZURE COMMUNICATIONS UK LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2023

2. Employees

2023 2022
Average number of employees during the period 0 0

AZURE COMMUNICATIONS UK LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2023

3. Tangible Assets

Total
Cost £
At 01 December 2022 705
At 30 November 2023 705
Depreciation
At 01 December 2022 308
Charge for year 99
At 30 November 2023 407
Net book value
At 30 November 2023 298
At 30 November 2022 397

AZURE COMMUNICATIONS UK LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2023

4. Related party transactions

Name of the related party: Azure Communications Limited
Relationship:
The company is related by common directors and shareholders.
Description of the Transaction: As at 1 December 2022, Azure Communications UK Limited owed Azure Communications Limited £128,481. There was no movement during the financial year.
£
Balance at 01 December 2022 128,481
Balance at 30 November 2023 128,481

AZURE COMMUNICATIONS UK LIMITED

Notes to the Financial Statements

for the Period Ended 30 November 2023

5. Post balance sheet events

There have been no significant events affecting the company since the financial year-end.