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Aureus Investment Management Ltd Unaudited accounts Contents
Page
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Aureus Investment Management Ltd Company Information for the year ended 31 March 2023
Director
D Panesar
Company Number
13269685 (England and Wales)
Registered Office
C/O TFA Accountants Limited Arena Business Centre, Holyrood Close Poole BH17 7FJ
Accountants
TFA Accountants Limited Arena Business Centre Holyrood Close Poole Dorset BH17 7FJ
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Aureus Investment Management Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
36,017 
- 
Tangible assets
68 
893 
Investments
- 
97,499 
36,085 
98,392 
Current assets
Debtors
83 
83 
Cash at bank and in hand
131 
919 
214 
1,002 
Creditors: amounts falling due within one year
(252,609)
(242,112)
Net current liabilities
(252,395)
(241,110)
Total assets less current liabilities
(216,310)
(142,718)
Provisions for liabilities
Deferred tax
(13)
(170)
Net liabilities
(216,323)
(142,888)
Capital and reserves
Called up share capital
1 
1 
Revaluation reserve
3,601 
1,820 
Profit and loss account
(219,925)
(144,709)
Shareholders' funds
(216,323)
(142,888)
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 October 2023 and were signed on its behalf by
D Panesar Director Company Registration No. 13269685
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Aureus Investment Management Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Aureus Investment Management Ltd is a private company, limited by shares, registered in England and Wales, registration number 13269685. The registered office is C/O TFA Accountants Limited, Arena Business Centre, Holyrood Close, Poole, BH17 7FJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included under the revaluation model
4
Intangible fixed assets
Total 
£ 
Cost
At 1 April 2022
- 
Additions
97,499 
Revaluations
(61,482)
At 31 March 2023
36,017 
Amortisation
At 1 April 2022
- 
At 31 March 2023
- 
Net book value
At 31 March 2023
36,017 
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Aureus Investment Management Ltd Notes to the Accounts for the year ended 31 March 2023
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2022
1,649 
At 31 March 2023
1,649 
Depreciation
At 1 April 2022
756 
Charge for the year
825 
At 31 March 2023
1,581 
Net book value
At 31 March 2023
68 
At 31 March 2022
893 
6
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
13 
170 
2023 
2022 
£ 
£ 
Provision at start of year
170 
- 
(Credited)/charged to the profit and loss account
(157)
170 
Provision at end of year
13 
170 
7
Transactions with related parties
The director charged the company rent of £0 (2022: £312). The director also made an interest free loan to the company of £252,609 (2022: £242,105). The director reserves the right to charge the company interest at any stage.
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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