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REGISTERED NUMBER: 10472783 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

AURORA LAW (UK) LTD

AURORA LAW (UK) LTD (REGISTERED NUMBER: 10472783)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


AURORA LAW (UK) LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: Ms D M Dixon





REGISTERED OFFICE: 18 Aragon Road
Morden
Surrey
SM4 4QF





REGISTERED NUMBER: 10472783 (England and Wales)





ACCOUNTANTS: Barber & Company
A trading name of PCM Accounting Limited
2 Jardine House
Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA1 3EX

AURORA LAW (UK) LTD (REGISTERED NUMBER: 10472783)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 605 757

CURRENT ASSETS
Debtors 5 1,565 4,015
Cash at bank 400 418
1,965 4,433
CREDITORS
Amounts falling due within one year 6 7,539 4,861
NET CURRENT LIABILITIES (5,574 ) (428 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(4,969

)

329

CREDITORS
Amounts falling due after more than one
year

7

(8,286

)

(12,546

)

PROVISIONS FOR LIABILITIES (115 ) (144 )
NET LIABILITIES (13,370 ) (12,361 )

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 (13,372 ) (12,363 )
SHAREHOLDERS' FUNDS (13,370 ) (12,361 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

AURORA LAW (UK) LTD (REGISTERED NUMBER: 10472783)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2023


The 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 October 2023 and were signed by:





Ms D M Dixon - Director


AURORA LAW (UK) LTD (REGISTERED NUMBER: 10472783)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Aurora Law (UK) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

AURORA LAW (UK) LTD (REGISTERED NUMBER: 10472783)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. PROPERTY, PLANT AND EQUIPMENT
Computer
equipment
£   
COST
At 1 April 2022
and 31 March 2023 1,528
DEPRECIATION
At 1 April 2022 771
Charge for year 152
At 31 March 2023 923
NET BOOK VALUE
At 31 March 2023 605
At 31 March 2022 757

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Directors' current accounts - 2,450
CT recoverable 1,565 1,565
1,565 4,015

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 4,259 4,259
Directors' current accounts 2,679 -
Accruals and deferred income 601 602
7,539 4,861

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans - 1-2 years 4,259 4,259
Bank loans - 2-5 years 4,027 8,287
8,286 12,546

8. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
2 Ordinary £1 2 2

AURORA LAW (UK) LTD (REGISTERED NUMBER: 10472783)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

9. RESERVES
Retained
earnings
£   

At 1 April 2022 (12,363 )
Deficit for the year (1,009 )
At 31 March 2023 (13,372 )