Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 09533095 Mr Michel Bonnet Michel Jean-Marie Claude Bonnet true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09533095 2024-04-30 09533095 2025-04-30 09533095 2024-05-01 2025-04-30 09533095 frs-core:CurrentFinancialInstruments 2025-04-30 09533095 frs-core:ComputerEquipment 2025-04-30 09533095 frs-core:ComputerEquipment 2024-05-01 2025-04-30 09533095 frs-core:ComputerEquipment 2024-04-30 09533095 frs-core:ShareCapital 2025-04-30 09533095 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 09533095 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09533095 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 09533095 frs-bus:SmallEntities 2024-05-01 2025-04-30 09533095 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09533095 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 09533095 1 2024-05-01 2025-04-30 09533095 frs-bus:Director1 2024-05-01 2025-04-30 09533095 frs-countries:EnglandWales 2024-05-01 2025-04-30 09533095 2023-04-30 09533095 2024-04-30 09533095 2023-05-01 2024-04-30 09533095 frs-core:CurrentFinancialInstruments 2024-04-30 09533095 frs-core:ShareCapital 2024-04-30 09533095 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 09533095
Azur Insights Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Adbell Advisory Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 09533095
2025 2024
Notes
FIXED ASSETS
Tangible Assets 4 4,202 2,755
4,202 2,755
CURRENT ASSETS
Debtors 5 34,489 839
Cash at bank and in hand 113,651 75,604
148,140 76,443
Creditors: Amounts Falling Due Within One Year 6 (51,080 ) (28,186 )
NET CURRENT ASSETS (LIABILITIES) 97,060 48,257
TOTAL ASSETS LESS CURRENT LIABILITIES 101,262 51,012
NET ASSETS 101,262 51,012
CAPITAL AND RESERVES
Called up share capital 7 138 138
Profit and Loss Account 101,124 50,874
SHAREHOLDERS' FUNDS 101,262 51,012
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michel Bonnet
Director
09/06/2025
The notes on pages 2 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Azur Insights Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09533095 . The registered office is Birchin Court, 20 Birchin Lane, London, EC3V 9DJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The presentation currency of the financial statements is the Euro (€).
2.2. Turnover
Turnover represent net invoices sales of services, excluding value added tax.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25%
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into euro at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into euro at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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.
2.6. Cash and cash equivalents
Cash and cash equivalents in the balance sheet comprise cash at banks and in hand.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Tangible Assets
Computer Equipment
Cost
As at 1 May 2024 7,071
Additions 3,377
As at 30 April 2025 10,448
Depreciation
As at 1 May 2024 4,316
Provided during the period 1,930
As at 30 April 2025 6,246
Net Book Value
As at 30 April 2025 4,202
As at 1 May 2024 2,755
Cost or valuation as at 30 April 2025 represented by:
Computer Equipment
At cost 10,448
10,448
5. Debtors
2025 2024
Due within one year
Trade debtors 33,360 -
Prepayments and accrued income - 701
Other debtors 991 -
Called up share capital not paid 138 138
34,489 839
6. Creditors: Amounts Falling Due Within One Year
2025 2024
Corporation tax 49,435 18,598
Other creditors - 8,323
Accruals and deferred income 1,645 1,265
51,080 28,186
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7. Share Capital
2025 2024
Called Up Share Capital not Paid 138 138
Amount of Allotted, Called Up Share Capital 138 138
Allotted and issued 100 ordinary shares with £1 each.
8. Ultimate Controlling Party
The company's ultimate controlling party is Michel Jean-Marie Claude Bonnet by virtue of his ownership of 100% of the issued share capital in the company.
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