Azure Property Limited

Azure Property Limited Accountants' Report For the year ended 31 October 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Azure Property Limited for the year ended 31 October 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Azure Property Limited for the year ended 31 October 2025, which comprise of the Profit and Loss Account, the Balance Sheet, 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Azure Property Limited, as a body, in accordance with the terms of our engagement letter dated 20 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of Azure Property Limited and state those matters that we have agreed to state to the Board of Directors of Azure Property Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Azure Property Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Azure Property Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Azure Property Limited . You consider that Azure Property 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 accounts of Azure Property 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 accounts 31 October 2025 .................................................... aa Chartered Accountants 6 Blenheim Court Peppercorn Close Peterborough United Kingdom PE1 2DU 21 May 2026 2

Azure Property Limited
Accountants' Report
For the year ended 31 October 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Azure Property Limited for the year ended 31 October 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Azure Property Limited for the year ended 31 October 2025, which comprise of the Profit and Loss Account, the Balance Sheet, 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Azure Property Limited, as a body, in accordance with the terms of our engagement letter dated 20 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of Azure Property Limited and state those matters that we have agreed to state to the Board of Directors of Azure Property Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Azure Property Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Azure Property Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Azure Property Limited . You consider that Azure Property 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 accounts of Azure Property 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 accounts 31 October 2025

....................................................
aa Chartered Accountants
6 Blenheim Court
Peppercorn Close
Peterborough
United Kingdom
PE1 2DU
21 May 2026

Azure Property Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	925	1,388
		925	1,388
Current assets
Debtors	4	225,083	152,322
Cash at bank and in hand		65,936	51,619
		291,019	203,941
Creditors: amount falling due within one year	5	(36,841)	(15,452)
Net current assets		254,178	188,489

Total assets less current liabilities		255,103	189,877
Provisions for liabilities	6	(176)	(348)
Net assets		254,927	189,529

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		254,827	189,429
Shareholders' funds		254,927	189,529

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 21 May 2026 and were signed by:

-------------------------------
Diana Georgeta Danila
Director

Azure Property Limited
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

Azure Property Limited is a private company, limited by shares, registered in England and Wales, registration number 12930620, registration address 69 Swallowfield Road, London, United Kingdom, SE7 7NT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

33% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees including directors Average number of employees during the year was 1 (2024 : 1).

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 November 2024	3,123	3,123
Additions	-	-
Disposals	-	-
At 31 October 2025	3,123	3,123
Depreciation
At 01 November 2024	1,735	1,735
Charge for year	463	463
On disposals	-	-
At 31 October 2025	2,198	2,198
Net book values
Closing balance as at 31 October 2025	925	925
Opening balance as at 01 November 2024	1,388	1,388

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	702	272
Amounts owed by connected companies	208,822	150,000
Prepayments & Accrued Income	15,345	2,050
Other Debtors	214	0
	225,083	152,322

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	4,146	2,983
Corporation Tax	20,989	5,763
Other Creditors	3,609	1,930
Directors' Current Accounts	5,928	4,107
VAT Control Account	2,169	669
	36,841	15,452

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	176		348
	176		348

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 shares of £1.00 each	100		100
	100		100

8.	Directors Loan Account As at 31st October 2025 the company owed £5,928 (2024 - £4,107) to the director. This is an interest free facility, repayable on demand.

9.	Related party transaction During the year, the company had an outstanding loan balance receivable from Swallowfield Limited (Company Number 12366254) amounting to £208,822 (2024: £150,000). The increase in the balance reflects additional funds advanced during the current financial year.

Registered Number: 12930620
England and Wales
AZURE PROPERTY LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 November 2024 End date: 31 October 2025