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REGISTERED NUMBER: 14540630 (England and Wales)


Azila Limited
Trading as
Nisa Local

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2025






Azila Limited (Registered number: 14540630)
Trading as Nisa Local






Contents of the Financial Statements
for the year ended 31 March 2025




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


Azila Limited
Trading as Nisa Local

Company Information
for the year ended 31 March 2025







DIRECTORS: Mr S Gurgur
Mr T Gurgur
Mr A Kara





REGISTERED OFFICE: 161A Bow Road
Bow
London
E3 2SG





REGISTERED NUMBER: 14540630 (England and Wales)





ACCOUNTANTS: Alton & Co
Chartered Accountants
239-241 Kennington Lane
London
SE11 5QU

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Azila Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Azila Limited for the year ended 31 March 2025 which comprise the Abridged Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Azila Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Azila Limited and state those matters that we have agreed to state to the Board of Directors of Azila Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Azila Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Azila Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Azila Limited. You consider that Azila Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Azila Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Alton & Co
Chartered Accountants
239-241 Kennington Lane
London
SE11 5QU


21 June 2025

Azila Limited (Registered number: 14540630)
Trading as Nisa Local

Statement of Financial Position
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 294,262 363,179

CURRENT ASSETS
Inventories 5 329,144 300,968
Debtors 6 47,858 43,390
Cash at bank and in hand 98,461 20,874
475,463 365,232
CREDITORS
Amounts falling due within one year 7 407,730 542,768
NET CURRENT ASSETS/(LIABILITIES) 67,733 (177,536 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

361,995

185,643

PROVISIONS FOR LIABILITIES 8 73,566 69,004
NET ASSETS 288,429 116,639

CAPITAL AND RESERVES
Called up share capital 9 300 300
Retained earnings 10 288,129 116,339
SHAREHOLDERS' FUNDS 288,429 116,639

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Azila Limited (Registered number: 14540630)
Trading as Nisa Local

Statement of Financial Position - continued
31 March 2025


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

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 June 2025 and were signed on its behalf by:





Mr S Gurgur - Director


Azila Limited (Registered number: 14540630)
Trading as Nisa Local

Notes to the Financial Statements
for the year ended 31 March 2025

1. STATUTORY INFORMATION

Azila Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is generated from the ordinary activities of the business and is recognised when customers take delivery of the goods.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 10% on cost
Computer equipment - 10% on cost

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 10 ) .

Azila Limited (Registered number: 14540630)
Trading as Nisa Local

Notes to the Financial Statements - continued
for the year ended 31 March 2025

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 39,982 337,000 18,749 886 396,617
Additions 749 4,430 - - 5,179
At 31 March 2025 40,731 341,430 18,749 886 401,796
DEPRECIATION
At 1 April 2024 2,499 29,667 1,250 22 33,438
Charge for year 9,558 62,574 1,875 89 74,096
At 31 March 2025 12,057 92,241 3,125 111 107,534
NET BOOK VALUE
At 31 March 2025 28,674 249,189 15,624 775 294,262
At 31 March 2024 37,483 307,333 17,499 864 363,179

5. INVENTORIES
2025 2024
£    £   
Stocks 328,544 300,968
Purchase ledger debt balance 600 -
329,144 300,968

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 35,245 6,409
Other debtors 12,613 36,981
47,858 43,390

Azila Limited (Registered number: 14540630)
Trading as Nisa Local

Notes to the Financial Statements - continued
for the year ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 126,018 131,885
Taxation and social security 22,062 2,633
Other creditors 259,650 408,250
407,730 542,768

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 73,566 69,004

Deferred
tax
£   
Balance at 1 April 2024 69,004
Charge to Income Statement during year 4,562
Balance at 31 March 2025 73,566

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
300 Ordinary £1 300 300

10. RESERVES
Retained
earnings
£   

At 1 April 2024 116,339
Profit for the year 171,790
At 31 March 2025 288,129

Azila Limited (Registered number: 14540630)
Trading as Nisa Local

Notes to the Financial Statements - continued
for the year ended 31 March 2025

11. RELATED PARTY DISCLOSURES

Transactions with members of key management personnel:

The company owe £235,308 (2024: 377,534 ) to its directors. An interest -free loan is payable on demand and presented within the creditors' note.