Azure Health Ltd - Limited company accounts 25.1

REGISTERED NUMBER: 12158994 (England and Wales)

Directors' Report and

Financial Statements for the Year Ended 31 March 2026

for

AZURE HEALTH LTD

Page

Company Information

1

Directors' Report

2

Chartered Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

7

DIRECTORS:

Dr M T S Awan

Dr S Awan

REGISTERED OFFICE:

Langley

Dawn Close

Ness

Neston

Wirral

CH64 4DS

REGISTERED NUMBER:

12158994 (England and Wales)

ACCOUNTANTS:

Butterworth Barlow

Chartered Accountants

Butterworth Barlow House

10 Derby Street

Prescot

Liverpool

Merseyside

L34 3LG

The directors present their report with the financial statements of the company for the year ended 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of general medical and legal support services.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2025 to the date of this report.

Dr M T S Awan

Dr S Awan

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Dr M T S Awan - Director

5 August 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Azure Health Ltd for the year ended 31 March 2026 which comprise the Income Statement, 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

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

It is your duty to ensure that Azure Health Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Azure Health Ltd. You consider that Azure Health Ltd 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 financial statements of Azure Health Ltd. 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 financial statements.

Butterworth Barlow

Chartered Accountants

Butterworth Barlow House

10 Derby Street

Prescot

Liverpool

Merseyside

L34 3LG

Date: .............................................

TURNOVER

19,330

13,428

Administrative expenses

(5,143

)

(3,798

)

OPERATING PROFIT

4

14,187

9,630

Interest receivable and similar income

21

11

PROFIT BEFORE TAXATION

14,208

9,641

Tax on profit

(2,789

)

(1,347

)

PROFIT FOR THE FINANCIAL YEAR

11,419

8,294

FIXED ASSETS

Tangible assets

5

3,515

3,984

CURRENT ASSETS

Debtors

6

695

Cash at bank

33,573

21,206

34,268

21,901

CREDITORS

Amounts falling due within one year

7

3,817

2,338

NET CURRENT ASSETS

30,451

19,563

TOTAL ASSETS LESS CURRENT LIABILITIES

33,966

23,547

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

33,964

23,545

33,966

23,547

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 5 August 2026 and were signed on its behalf by:

Dr M T S Awan - Director

1.	STATUTORY INFORMATION

Azure Health Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% straight line

Computer equipment

-

15%-20% straight line

Taxation

Taxation for the year comprises current tax. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.3.26

31.3.25

£

Depreciation - owned assets

1,738

1,605

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1 April 2025

1,300

5,379

6,679

Additions

-

1,269

At 31 March 2026

1,300

6,648

7,948

DEPRECIATION

At 1 April 2025

260

2,435

2,695

Charge for year

260

1,478

1,738

At 31 March 2026

520

3,913

4,433

NET BOOK VALUE

At 31 March 2026

780

2,735

3,515

At 31 March 2025

1,040

2,944

3,984

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Other debtors

695

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Taxation and social security

2,767

1,336

Other creditors

1,050

1,002

3,817

2,338