Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 10325944 Dr S E Temple Mr M J Evans Ms L A Hamon Mr E Van Dijk iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10325944 2024-08-31 10325944 2025-08-31 10325944 2024-09-01 2025-08-31 10325944 frs-core:CurrentFinancialInstruments 2025-08-31 10325944 frs-core:Non-currentFinancialInstruments 2025-08-31 10325944 frs-core:ComputerEquipment 2025-08-31 10325944 frs-core:ComputerEquipment 2024-09-01 2025-08-31 10325944 frs-core:ComputerEquipment 2024-08-31 10325944 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-08-31 10325944 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-09-01 2025-08-31 10325944 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-08-31 10325944 frs-core:SharePremium 2025-08-31 10325944 frs-core:ShareCapital 2025-08-31 10325944 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 10325944 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 10325944 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 10325944 frs-bus:SmallEntities 2024-09-01 2025-08-31 10325944 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 10325944 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 10325944 frs-bus:Director1 2024-09-01 2025-08-31 10325944 frs-bus:Director2 2024-09-01 2025-08-31 10325944 frs-bus:Director3 2024-09-01 2025-08-31 10325944 frs-bus:Director4 2024-09-01 2025-08-31 10325944 frs-countries:EnglandWales 2024-09-01 2025-08-31 10325944 2023-08-31 10325944 2024-08-31 10325944 2023-09-01 2024-08-31 10325944 frs-core:CurrentFinancialInstruments 2024-08-31 10325944 frs-core:Non-currentFinancialInstruments 2024-08-31 10325944 frs-core:SharePremium 2024-08-31 10325944 frs-core:ShareCapital 2024-08-31 10325944 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 10325944
Azul Optics Limited
Financial Statements
For The Year Ended 31 August 2025
Oakensen (Bristol) Limited
Chartered Accountants
Westbury Court, Church Road
Westbury-on-Trym
Bristol
BS9 3EF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10325944
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 61,132 70,586
Tangible Assets 5 1,629 1,062
62,761 71,648
CURRENT ASSETS
Stocks 6 17,202 4,500
Debtors 7 6,184 2,835
Cash at bank and in hand 101,978 63,100
125,364 70,435
Creditors: Amounts Falling Due Within One Year 8 (4,184 ) (5,967 )
NET CURRENT ASSETS (LIABILITIES) 121,180 64,468
TOTAL ASSETS LESS CURRENT LIABILITIES 183,941 136,116
Creditors: Amounts Falling Due After More Than One Year 9 (936 ) -
NET ASSETS 183,005 136,116
CAPITAL AND RESERVES
Called up share capital 10 2 2
Share premium account 581,269 581,269
Profit and Loss Account (398,266 ) (445,155 )
SHAREHOLDERS' FUNDS 183,005 136,116
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Dr S E Temple
Director
13 October 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Azul Optics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10325944 . The registered office is 102 Hill View, Henleaze, Bristol, BS9 4QG.
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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are patents. They are amortised to the profit and loss account over the estimated economic life of 10 years.
2.4. 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 4 years staight line method.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
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4. Intangible Assets
Intellectual Property
£
Cost
As at 1 September 2024 141,780
Additions 4,722
As at 31 August 2025 146,502
Amortisation
As at 1 September 2024 71,194
Provided during the period 14,176
As at 31 August 2025 85,370
Net Book Value
As at 31 August 2025 61,132
As at 1 September 2024 70,586
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2024 10,144
Additions 1,171
As at 31 August 2025 11,315
Depreciation
As at 1 September 2024 9,082
Provided during the period 604
As at 31 August 2025 9,686
Net Book Value
As at 31 August 2025 1,629
As at 1 September 2024 1,062
6. Stocks
2025 2024
£ £
Materials 17,202 4,500
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7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,960 -
Other debtors 3,224 2,835
6,184 2,835
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,488 3,250
Other creditors 2,696 2,717
4,184 5,967
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 936 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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