ACCOUNTS - Final Accounts

Registered number: 10141857

AZURA BLUE LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

AZURA BLUE LTD

REGISTERED NUMBER: 10141857

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	3	377,044		394,271
Cash at bank and in hand		-		1,788
		377,044		396,059
Creditors: amounts falling due within one year	4	(156,708)		(166,407)
Net current assets			220,336		229,652
Total assets less current liabilities			220,336		229,652
Creditors: amounts falling due after more than one year	5		(495,130)		(503,126)

Net liabilities			(274,794)		(273,474)

Capital and reserves
Called up share capital	6	100	100
Profit and loss account		(274,894)	(273,574)
		(274,794)	(273,474)

For the year ended 31 August 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

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AZURA BLUE LTD

REGISTERED NUMBER: 10141857

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 AUGUST 2025

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 May 2026.

A Ozerin

Director

The notes on pages 3 to 4 form part of these financial statements.

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AZURA BLUE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

Azura Blue Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, London, E11 1GA.

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.

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.4

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.

2.5

Creditors

Short-term creditors are measured at the transaction price.

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AZURA BLUE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	376,706	393,933
Other debtors	338	338
	377,044	394,271

4.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	5,450	5,450
Trade creditors	6,300	15,952
Other creditors	143,758	143,805
Accruals	1,200	1,200
	156,708	166,407

5.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	20,145	28,141
Other creditors	474,985	474,985
	495,130	503,126

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 Ordinary shares of £1.00 each	100	100

7.	Related party transactions
	Included in other creditors is an amount of £143,805 (2024 - £143,805) owed to a director of the company.

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AZURA BLUE LTD

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