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REGISTERED NUMBER: 09108216 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Aura Vent Ltd

Aura Vent Ltd (Registered number: 09108216)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Aura Vent Ltd

Company Information
for the Year Ended 30 June 2023







DIRECTOR: T P Coleman





REGISTERED OFFICE: Flat 18, Pickwick House
Henry Dickens Court
St. Anns Road
London
W11 4DP





REGISTERED NUMBER: 09108216 (England and Wales)





ACCOUNTANTS: CHARLES PETER
Charles House
46 Station Road
Waltham Abbey
Essex
EN9 1FP

Aura Vent Ltd (Registered number: 09108216)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,012 10,542

CURRENT ASSETS
Stocks 120,382 317,642
Debtors 5 42,303 66,223
Cash at bank and in hand 470,144 385,664
632,829 769,529
CREDITORS
Amounts falling due within one year 6 14,281 82,708
NET CURRENT ASSETS 618,548 686,821
TOTAL ASSETS LESS CURRENT
LIABILITIES

626,560

697,363

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 626,559 697,362
SHAREHOLDERS' FUNDS 626,560 697,363

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 October 2023 and were signed by:





T P Coleman - Director


Aura Vent Ltd (Registered number: 09108216)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Aura Vent 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 - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 1 ) .

Aura Vent Ltd (Registered number: 09108216)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022 30,176
Additions 140
At 30 June 2023 30,316
DEPRECIATION
At 1 July 2022 19,634
Charge for year 2,670
At 30 June 2023 22,304
NET BOOK VALUE
At 30 June 2023 8,012
At 30 June 2022 10,542

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 23,068 51,662
Other debtors 19,235 14,561
42,303 66,223

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors 3,013 1,175
Taxation and social security 7,550 40,120
Other creditors 3,718 41,413
14,281 82,708