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REGISTERED NUMBER: SC554986 (Scotland)




















Aures Pte Ltd

Unaudited Financial Statements

for the Period

1 February 2023 to 30 September 2023






Aures Pte Ltd (Registered number: SC554986)






Contents of the Financial Statements
for the Period 1 February 2023 to 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

Aures Pte Ltd

Company Information
for the Period 1 February 2023 to 30 September 2023







DIRECTOR: Dr A Bensalem



REGISTERED OFFICE: 9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT



REGISTERED NUMBER: SC554986 (Scotland)



ACCOUNTANTS: Whitelaw Wells
9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT



BANKERS: Bank of Scotland
The Direct Business Bank
PO BOX 17235
Edinburgh
EH11 1YH

Aures Pte Ltd (Registered number: SC554986)

Balance Sheet
30 September 2023

2023 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 156

CURRENT ASSETS
Debtors 5 121,384 563,743
Cash at bank 319,587 86,142
440,971 649,885
CREDITORS
Amounts falling due within one year 6 410,640 174,625
NET CURRENT ASSETS 30,331 475,260
TOTAL ASSETS LESS CURRENT LIABILITIES 30,331 475,416

CREDITORS
Amounts falling due after more than one
year

7

-

449,908
NET ASSETS 30,331 25,508

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 30,330 25,507
SHAREHOLDERS' FUNDS 30,331 25,508

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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.

Aures Pte Ltd (Registered number: SC554986)

Balance Sheet - continued
30 September 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 October 2023 and were signed by:





Dr A Bensalem - Director


Aures Pte Ltd (Registered number: SC554986)

Notes to the Financial Statements
for the Period 1 February 2023 to 30 September 2023

1. STATUTORY INFORMATION

Aures Pte Ltd is a private company, limited by shares , registered in Scotland. 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 break-up basis.

Turnover
Turnover represents net invoiced sales of services. Revenue is recognised when the services are supplied to the customer.

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 etc - 33% on cost and 20% on cost

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.

Taxation
Taxation for the period 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.


Aures Pte Ltd (Registered number: SC554986)

Notes to the Financial Statements - continued
for the Period 1 February 2023 to 30 September 2023

2. ACCOUNTING POLICIES - continued
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 period 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.

Provisions
Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023 1,196
Disposals (1,196 )
At 30 September 2023 -
DEPRECIATION
At 1 February 2023 1,040
Eliminated on disposal (1,040 )
At 30 September 2023 -
NET BOOK VALUE
At 30 September 2023 -
At 31 January 2023 156

Aures Pte Ltd (Registered number: SC554986)

Notes to the Financial Statements - continued
for the Period 1 February 2023 to 30 September 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Other debtors 121,384 563,743

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Taxation and social security 390 163,475
Other creditors 410,250 11,150
410,640 174,625

Included in other creditors is a loan from the director. The balance is unsecured, interest-free and repayable on demand.

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2023
£    £   
Other creditors - 449,908

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 30 September 2023 and the year ended 31 January 2023:

2023 2023
£    £   
Dr A Bensalem
Balance outstanding at start of period 436,377 327,756
Amounts advanced 52,192 108,621
Amounts repaid (896,959 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period (408,390 ) 436,377

Aures Pte Ltd (Registered number: SC554986)

Notes to the Financial Statements - continued
for the Period 1 February 2023 to 30 September 2023

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES - continued

K A Abdel-Motalab
Balance outstanding at start of period - 45,735
Amounts advanced - 76
Amounts repaid - -
Amounts written off - (45,811 )
Amounts waived - -
Balance outstanding at end of period - -

Aures Pte Ltd

Report of the Accountants to the Director of
Aures Pte Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 30 September 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Whitelaw Wells
9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT


31 October 2023