2022-11-012023-10-312023-10-31false07852628AZURO CONSULTING LIMITED2024-10-3170229iso4217:GBPxbrli:pure078526282022-11-01078526282023-10-31078526282022-11-012023-10-31078526282021-11-01078526282022-10-31078526282021-11-012022-10-3107852628bus:SmallEntities2022-11-012023-10-3107852628bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3107852628bus:AbridgedAccounts2022-11-012023-10-3107852628bus:PrivateLimitedCompanyLtd2022-11-012023-10-3107852628core:WithinOneYear2023-10-3107852628core:AfterOneYear2023-10-3107852628core:WithinOneYear2022-10-3107852628core:AfterOneYear2022-10-3107852628core:ShareCapital2023-10-3107852628core:SharePremium2023-10-3107852628core:RevaluationReserve2023-10-3107852628core:OtherReservesSubtotal2023-10-3107852628core:RetainedEarningsAccumulatedLosses2023-10-3107852628core:ShareCapital2022-10-3107852628core:SharePremium2022-10-3107852628core:RevaluationReserve2022-10-3107852628core:OtherReservesSubtotal2022-10-3107852628core:RetainedEarningsAccumulatedLosses2022-10-3107852628core:LandBuildings2023-10-3107852628core:PlantMachinery2023-10-3107852628core:Vehicles2023-10-3107852628core:FurnitureFittings2023-10-3107852628core:OfficeEquipment2023-10-3107852628core:NetGoodwill2023-10-3107852628core:IntangibleAssetsOtherThanGoodwill2023-10-3107852628core:ListedExchangeTraded2023-10-3107852628core:UnlistedNon-exchangeTraded2023-10-3107852628core:LandBuildings2022-10-3107852628core:PlantMachinery2022-10-3107852628core:Vehicles2022-10-3107852628core:FurnitureFittings2022-10-3107852628core:OfficeEquipment2022-10-3107852628core:NetGoodwill2022-10-3107852628core:IntangibleAssetsOtherThanGoodwill2022-10-3107852628core:ListedExchangeTraded2022-10-3107852628core:UnlistedNon-exchangeTraded2022-10-3107852628core:LandBuildings2022-11-012023-10-3107852628core:PlantMachinery2022-11-012023-10-3107852628core:Vehicles2022-11-012023-10-3107852628core:FurnitureFittings2022-11-012023-10-3107852628core:OfficeEquipment2022-11-012023-10-3107852628core:NetGoodwill2022-11-012023-10-3107852628core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3107852628core:ListedExchangeTraded2022-11-012023-10-3107852628core:UnlistedNon-exchangeTraded2022-11-012023-10-3107852628core:MoreThanFiveYears2022-11-012023-10-3107852628core:Non-currentFinancialInstruments2023-10-3107852628core:Non-currentFinancialInstruments2022-10-3107852628dpl:CostSales2022-11-012023-10-3107852628dpl:DistributionCosts2022-11-012023-10-3107852628core:LandBuildings2022-11-012023-10-3107852628core:PlantMachinery2022-11-012023-10-3107852628core:Vehicles2022-11-012023-10-3107852628core:FurnitureFittings2022-11-012023-10-3107852628core:OfficeEquipment2022-11-012023-10-3107852628dpl:AdministrativeExpenses2022-11-012023-10-3107852628core:NetGoodwill2022-11-012023-10-3107852628core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3107852628dpl:GroupUndertakings2022-11-012023-10-3107852628dpl:ParticipatingInterests2022-11-012023-10-3107852628dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3107852628core:ListedExchangeTraded2022-11-012023-10-3107852628dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3107852628core:UnlistedNon-exchangeTraded2022-11-012023-10-3107852628dpl:CostSales2021-11-012022-10-3107852628dpl:DistributionCosts2021-11-012022-10-3107852628core:LandBuildings2021-11-012022-10-3107852628core:PlantMachinery2021-11-012022-10-3107852628core:Vehicles2021-11-012022-10-3107852628core:FurnitureFittings2021-11-012022-10-3107852628core:OfficeEquipment2021-11-012022-10-3107852628dpl:AdministrativeExpenses2021-11-012022-10-3107852628core:NetGoodwill2021-11-012022-10-3107852628core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3107852628dpl:GroupUndertakings2021-11-012022-10-3107852628dpl:ParticipatingInterests2021-11-012022-10-3107852628dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3107852628core:ListedExchangeTraded2021-11-012022-10-3107852628dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3107852628core:UnlistedNon-exchangeTraded2021-11-012022-10-3107852628core:NetGoodwill2023-10-3107852628core:IntangibleAssetsOtherThanGoodwill2023-10-3107852628core:LandBuildings2023-10-3107852628core:PlantMachinery2023-10-3107852628core:Vehicles2023-10-3107852628core:FurnitureFittings2023-10-3107852628core:OfficeEquipment2023-10-3107852628core:AfterOneYear2023-10-3107852628core:WithinOneYear2023-10-3107852628core:ListedExchangeTraded2023-10-3107852628core:UnlistedNon-exchangeTraded2023-10-3107852628core:ShareCapital2023-10-3107852628core:SharePremium2023-10-3107852628core:RevaluationReserve2023-10-3107852628core:OtherReservesSubtotal2023-10-3107852628core:RetainedEarningsAccumulatedLosses2023-10-3107852628core:NetGoodwill2022-10-3107852628core:IntangibleAssetsOtherThanGoodwill2022-10-3107852628core:LandBuildings2022-10-3107852628core:PlantMachinery2022-10-3107852628core:Vehicles2022-10-3107852628core:FurnitureFittings2022-10-3107852628core:OfficeEquipment2022-10-3107852628core:AfterOneYear2022-10-3107852628core:WithinOneYear2022-10-3107852628core:ListedExchangeTraded2022-10-3107852628core:UnlistedNon-exchangeTraded2022-10-3107852628core:ShareCapital2022-10-3107852628core:SharePremium2022-10-3107852628core:RevaluationReserve2022-10-3107852628core:OtherReservesSubtotal2022-10-3107852628core:RetainedEarningsAccumulatedLosses2022-10-3107852628core:NetGoodwill2021-11-0107852628core:IntangibleAssetsOtherThanGoodwill2021-11-0107852628core:LandBuildings2021-11-0107852628core:PlantMachinery2021-11-0107852628core:Vehicles2021-11-0107852628core:FurnitureFittings2021-11-0107852628core:OfficeEquipment2021-11-0107852628core:AfterOneYear2021-11-0107852628core:WithinOneYear2021-11-0107852628core:ListedExchangeTraded2021-11-0107852628core:UnlistedNon-exchangeTraded2021-11-0107852628core:ShareCapital2021-11-0107852628core:SharePremium2021-11-0107852628core:RevaluationReserve2021-11-0107852628core:OtherReservesSubtotal2021-11-0107852628core:RetainedEarningsAccumulatedLosses2021-11-0107852628core:AfterOneYear2022-11-012023-10-3107852628core:WithinOneYear2022-11-012023-10-3107852628core:Non-currentFinancialInstrumentscore:CostValuation2022-11-012023-10-3107852628core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-012023-10-3107852628core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-012023-10-3107852628core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-012023-10-3107852628core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-012023-10-3107852628core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-012023-10-3107852628core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3107852628core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3107852628core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-3107852628core:Non-currentFinancialInstrumentscore:CostValuation2023-10-3107852628core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-3107852628core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-3107852628core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-3107852628core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-3107852628core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-3107852628core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-3107852628core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-3107852628core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-3107852628core:Non-currentFinancialInstrumentscore:CostValuation2022-10-3107852628core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-10-3107852628core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-10-3107852628core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-10-3107852628core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-10-3107852628core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-10-3107852628core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-10-3107852628core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-10-3107852628core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-10-3107852628bus:Director12022-11-012023-10-31

AZURO CONSULTING LIMITED

Registered Number
07852628
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

AZURO CONSULTING LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

LEATHER, Jonathan Nelson

Company Secretary

COOPER FAURE LIMITED

Registered Address

4 Vicarage Road
Teddington
TW11 8EZ

Registered Number

07852628 (England and Wales)
AZURO CONSULTING LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3751,232695,198
751,232695,198
Current assets
Debtors16659
Cash at bank and on hand13,62222,724
13,78822,783
Creditors amounts falling due within one year(2,182)(1,714)
Net current assets (liabilities)11,60621,069
Total assets less current liabilities762,838716,267
Creditors amounts falling due after one year(380,997)(380,997)
Provisions for liabilities(14,118)-
Net assets367,723335,270
Capital and reserves
Called up share capital100100
Revaluation reserve56,471-
Profit and loss account311,152335,170
Shareholders' funds367,723335,270
The financial statements were approved and authorised for issue by the Director on 31 October 2024, and are signed on its behalf by:
LEATHER, Jonathan Nelson
Director
Registered Company No. 07852628
AZURO CONSULTING LIMITED
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Office Equipment254
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 22697,791
Revaluations56,471
At 31 October 23754,262
Depreciation and impairment
At 01 November 222,593
Charge for year437
At 31 October 233,030
Net book value
At 31 October 23751,232
At 31 October 22695,198