Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31false1No description of principal activity2023-11-01true1falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13687311 2023-11-01 2024-10-31 13687311 2022-11-01 2023-10-31 13687311 2024-10-31 13687311 2023-10-31 13687311 c:Director1 2023-11-01 2024-10-31 13687311 d:CurrentFinancialInstruments 2024-10-31 13687311 d:CurrentFinancialInstruments 2023-10-31 13687311 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 13687311 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 13687311 d:ShareCapital 2024-10-31 13687311 d:ShareCapital 2023-10-31 13687311 d:RetainedEarningsAccumulatedLosses 2024-10-31 13687311 d:RetainedEarningsAccumulatedLosses 2023-10-31 13687311 c:FRS102 2023-11-01 2024-10-31 13687311 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 13687311 c:FullAccounts 2023-11-01 2024-10-31 13687311 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 13687311 6 2023-11-01 2024-10-31 13687311 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 13687311









AZUR INVESTMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
AZUR INVESTMENTS LIMITED
REGISTERED NUMBER: 13687311

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

As restated
2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
199
199

  
199
199

Current assets
  

Debtors: amounts falling due within one year
 5 
559,433
559,433

Cash at bank and in hand
 6 
22,263
21,223

  
581,696
580,656

Creditors: amounts falling due within one year
 7 
(582,414)
(580,891)

Net current liabilities
  
 
 
(718)
 
 
(235)

Total assets less current liabilities
  
(519)
(36)

  

Net liabilities
  
(519)
(36)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(520)
(37)

  
(519)
(36)


Page 1

 
AZUR INVESTMENTS LIMITED
REGISTERED NUMBER: 13687311
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2024

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 comprehensive income 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 by: 




Uzair Rawji
Director

Date: 26 August 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
AZUR INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Azur Investments Limited is a private company limited by shares and incorporated in the United Kingdom and registered in England and Wales (registered number 13687311). The registered office address is 101 New Cavendish Street,1st Floor South, London, W1W 6XH.
The financial statements are presented in Sterling, which is the functional currency of the company.

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

Going concern

The financial statements have been prepared on the going concern basis. The company is dependent on the directors and shareholders for financial support, which the directors are confident will continue for a period of at least another 12 months following the approval of these financial statements.
As at 31 October 2024, the company had net liabilities of £519. The directors and shareholders have indicated their present intention to provide adequate finance to enable the company to continue in operational existence, and on this basis the directors consider it appropriate to prepare the financial statements on the going concern basis.
The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the directors and shareholders.

Page 3

 
AZUR INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

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.

 
2.7

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 4

 
AZUR INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

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


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 November 2023
199



At 31 October 2024
199





5.


Debtors

As restated
2024
2023
£
£


Amounts owed by group undertakings
559,433
559,433

559,433
559,433



6.


Cash and cash equivalents

As restated
2024
2023
£
£

Cash at bank and in hand
22,263
21,223

22,263
21,223


Page 5

 
AZUR INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

7.


Creditors: Amounts falling due within one year

As restated
2024
2023
£
£

Amounts owed to group undertakings
582,414
580,891

582,414
580,891



8.


Prior year adjustment

A prior year adjustment has been made to correctly reflect amounts owed to the company and amounts due from the company. The impact of this adjustment is a decrease in debtors and creditors and an increase in cash at bank .


9.


Controlling party

The immediate parent company is Azur Assets Limited, a company incorporated in the British Virgin Islands.

 
Page 6