Azzure Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10440988

Azzure Holdings Limited

Filleted Unaudited Financial Statements

31 October 2025

Azzure Holdings Limited

Statement of Financial Position

31 October 2025

	2025	2024
Note	£	£

Fixed assets

Investments	5	18	18

Current assets

Debtors	6	2,330,334	2,207,880
Cash at bank and in hand		3,622	1,136
		------------	------------
		2,333,956	2,209,016

Creditors: amounts falling due within one year	7	409,807	409,798
		------------	------------
Net current assets		1,924,149	1,799,218
		------------	------------
Total assets less current liabilities		1,924,167	1,799,236

Creditors: amounts falling due after more than one year	8	26,540	33,778
		------------	------------
Net assets		1,897,627	1,765,458
		------------	------------

Capital and reserves

Called up share capital	2	2
Profit and loss account	1,897,625	1,765,456
	------------	------------
Shareholders funds	1,897,627	1,765,458
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

G Ward

Director

Company registration number: 10440988

Azzure Holdings Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Crescent, Ropergate, Pontefract, WF8 1LY.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Basic financial instruments are recognised at amortised cost. The company holds the following financial assets and liabilities: Cash Short-term trade and other debtors and creditors Long-term bank loans Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit. Long-term bank loans are recorded at the amount of cash advanced plus transaction costs incurred.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Investments

	Shares in group undertakings
	£
Cost
At 1 November 2024 and 31 October 2025	18
	--------
Impairment
At 1 November 2024 and 31 October 2025	–
	--------

Carrying amount
At 31 October 2025	18
	--------
At 31 October 2024	18
	--------

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	2,330,334	2,207,880
	------------	------------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	7,238	7,238
Amounts owed to group undertakings and undertakings in which the company has a participating interest	383,856	387,503
Social security and other taxes	1,325	2,062
Other creditors	17,388	12,995
	---------	---------
	409,807	409,798
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	26,540	33,778
	--------	--------