2022-04-012023-03-312023-03-31false10046963AURIA GROUP 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AURIA GROUP LIMITED

Registered Number
10046963
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

AURIA GROUP LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

HALL, Spencer John

Company Secretary

AURIA ACCOUNTANCY LIMITED

Registered Address

C/O Auria
48 Warwick Street
London
W1B 5AW

Registered Number

10046963 (England and Wales)
AURIA GROUP LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets18,18618,186
18,18618,186
Current assets
Debtors6171,54657,041
Cash at bank and on hand175,886318,754
347,432375,795
Creditors amounts falling due within one year7(268,926)(148,290)
Net current assets (liabilities)78,506227,505
Total assets less current liabilities96,692245,691
Creditors amounts falling due after one year8-(45,369)
Net assets96,692200,322
Capital and reserves
Called up share capital100100
Profit and loss account96,592200,222
Shareholders' funds96,692200,322
The financial statements were approved and authorised for issue by the Director on 16 November 2023, and are signed on its behalf by:
HALL, Spencer John
Director
Registered Company No. 10046963
AURIA GROUP LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year00
5.Stocks
6.Debtors

2023

2022

££
Trade debtors / trade receivables166,07656,992
Other debtors-49
Prepayments and accrued income5,470-
Total171,54657,041
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables166,57750,235
Taxation and social security102,34974,606
Other creditors-23,449
Total268,926148,290
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts-45,369
Total-45,369