Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-272023-09-01falsefish and chips restaurant11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10141857 2023-09-01 2024-08-31 10141857 2022-09-01 2023-08-31 10141857 2024-08-31 10141857 2023-08-31 10141857 c:Director1 2023-09-01 2024-08-31 10141857 d:CurrentFinancialInstruments 2024-08-31 10141857 d:CurrentFinancialInstruments 2023-08-31 10141857 d:Non-currentFinancialInstruments 2024-08-31 10141857 d:Non-currentFinancialInstruments 2023-08-31 10141857 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 10141857 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 10141857 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 10141857 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 10141857 d:ShareCapital 2024-08-31 10141857 d:ShareCapital 2023-08-31 10141857 d:RetainedEarningsAccumulatedLosses 2024-08-31 10141857 d:RetainedEarningsAccumulatedLosses 2023-08-31 10141857 c:OrdinaryShareClass1 2023-09-01 2024-08-31 10141857 c:OrdinaryShareClass1 2024-08-31 10141857 c:FRS102 2023-09-01 2024-08-31 10141857 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10141857 c:FullAccounts 2023-09-01 2024-08-31 10141857 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10141857 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 10141857









AZURA BLUE LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
AZURA BLUE LTD
REGISTERED NUMBER: 10141857

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
394,271
456,089

Cash at bank and in hand
  
1,788
-

  
396,059
456,089

Creditors: amounts falling due within one year
 5 
(166,407)
(221,718)

Net current assets
  
 
 
229,652
 
 
234,371

Total assets less current liabilities
  
229,652
234,371

Creditors: amounts falling due after more than one year
 6 
(503,126)
(507,645)

  

Net liabilities
  
(273,474)
(273,274)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(273,574)
(273,374)

  
(273,474)
(273,274)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 May 2025.


A Ozerin
Director

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 
AZURA BLUE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Azura Blue Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, London, E11 1GA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

  
2.6

Creditors

Short-term creditors are measured at the transaction price. 

Page 2

 
AZURA BLUE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
393,933
434,982

Other debtors
338
2,107

Prepayments and accrued income
-
19,000

394,271
456,089



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
5,450
5,450

Trade creditors
15,952
10,614

Other creditors
143,805
201,206

Accruals
1,200
4,448

166,407
221,718



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
28,141
32,660

Other creditors
474,985
474,985

503,126
507,645



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1.00 each
100
100


Page 3

 
AZURA BLUE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

8.


Related party transactions

Included in other creditors is an amount of £143,805 (2023 - £201,206) owed to a director of the company.

 
Page 4