2022-04-012023-03-312023-03-31false12082920AURIA ACCOUNTANCY (HERTS) LTD2023-11-1569201iso4217:GBPxbrli:pure120829202022-04-01120829202023-03-31120829202022-04-012023-03-31120829202021-04-01120829202022-03-31120829202021-04-012022-03-3112082920bus:SmallEntities2022-04-012023-03-3112082920bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3112082920bus:FullAccounts2022-04-012023-03-3112082920bus:PrivateLimitedCompanyLtd2022-04-012023-03-3112082920core:WithinOneYear2023-03-3112082920core:AfterOneYear2023-03-3112082920core:WithinOneYear2022-03-3112082920core:AfterOneYear2022-03-3112082920core:ShareCapital2023-03-3112082920core:SharePremium2023-03-3112082920core:RevaluationReserve2023-03-3112082920core:OtherReservesSubtotal2023-03-3112082920core:RetainedEarningsAccumulatedLosses2023-03-3112082920core:ShareCapital2022-03-3112082920core:SharePremium2022-03-3112082920core:RevaluationReserve2022-03-3112082920core:OtherReservesSubtotal2022-03-3112082920core:RetainedEarningsAccumulatedLosses2022-03-3112082920core:LandBuildings2023-03-3112082920core:PlantMachinery2023-03-3112082920core:Vehicles2023-03-3112082920core:FurnitureFittings2023-03-3112082920core:OfficeEquipment2023-03-3112082920core:NetGoodwill2023-03-3112082920core:IntangibleAssetsOtherThanGoodwill2023-03-3112082920core:ListedExchangeTraded2023-03-3112082920core:UnlistedNon-exchangeTraded2023-03-3112082920core:LandBuildings2022-03-3112082920core:PlantMachinery2022-03-3112082920core:Vehicles2022-03-3112082920core:FurnitureFittings2022-03-3112082920core:OfficeEquipment2022-03-3112082920core:NetGoodwill2022-03-3112082920core:IntangibleAssetsOtherThanGoodwill2022-03-3112082920core:ListedExchangeTraded2022-03-3112082920core:UnlistedNon-exchangeTraded2022-03-3112082920core:LandBuildings2022-04-012023-03-3112082920core:PlantMachinery2022-04-012023-03-3112082920core:Vehicles2022-04-012023-03-3112082920core:FurnitureFittings2022-04-012023-03-3112082920core:OfficeEquipment2022-04-012023-03-3112082920core:NetGoodwill2022-04-012023-03-3112082920core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112082920core:ListedExchangeTraded2022-04-012023-03-3112082920core:UnlistedNon-exchangeTraded2022-04-012023-03-3112082920core:MoreThanFiveYears2022-04-012023-03-3112082920core:Non-currentFinancialInstruments2023-03-3112082920core:Non-currentFinancialInstruments2022-03-3112082920dpl:CostSales2022-04-012023-03-3112082920dpl:DistributionCosts2022-04-012023-03-3112082920core:LandBuildings2022-04-012023-03-3112082920core:PlantMachinery2022-04-012023-03-3112082920core:Vehicles2022-04-012023-03-3112082920core:FurnitureFittings2022-04-012023-03-3112082920core:OfficeEquipment2022-04-012023-03-3112082920dpl:AdministrativeExpenses2022-04-012023-03-3112082920core:NetGoodwill2022-04-012023-03-3112082920core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3112082920dpl:GroupUndertakings2022-04-012023-03-3112082920dpl:ParticipatingInterests2022-04-012023-03-3112082920dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3112082920core:ListedExchangeTraded2022-04-012023-03-3112082920dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3112082920core:UnlistedNon-exchangeTraded2022-04-012023-03-3112082920dpl:CostSales2021-04-012022-03-3112082920dpl:DistributionCosts2021-04-012022-03-3112082920core:LandBuildings2021-04-012022-03-3112082920core:PlantMachinery2021-04-012022-03-3112082920core:Vehicles2021-04-012022-03-3112082920core:FurnitureFittings2021-04-012022-03-3112082920core:OfficeEquipment2021-04-012022-03-3112082920dpl:AdministrativeExpenses2021-04-012022-03-3112082920core:NetGoodwill2021-04-012022-03-3112082920core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3112082920dpl:GroupUndertakings2021-04-012022-03-3112082920dpl:ParticipatingInterests2021-04-012022-03-3112082920dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3112082920core:ListedExchangeTraded2021-04-012022-03-3112082920dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3112082920core:UnlistedNon-exchangeTraded2021-04-012022-03-3112082920core:NetGoodwill2023-03-3112082920core:IntangibleAssetsOtherThanGoodwill2023-03-3112082920core:LandBuildings2023-03-3112082920core:PlantMachinery2023-03-3112082920core:Vehicles2023-03-3112082920core:FurnitureFittings2023-03-3112082920core:OfficeEquipment2023-03-3112082920core:AfterOneYear2023-03-3112082920core:WithinOneYear2023-03-3112082920core:ListedExchangeTraded2023-03-3112082920core:UnlistedNon-exchangeTraded2023-03-3112082920core:ShareCapital2023-03-3112082920core:SharePremium2023-03-3112082920core:RevaluationReserve2023-03-3112082920core:OtherReservesSubtotal2023-03-3112082920core:RetainedEarningsAccumulatedLosses2023-03-3112082920core:NetGoodwill2022-03-3112082920core:IntangibleAssetsOtherThanGoodwill2022-03-3112082920core:LandBuildings2022-03-3112082920core:PlantMachinery2022-03-3112082920core:Vehicles2022-03-3112082920core:FurnitureFittings2022-03-3112082920core:OfficeEquipment2022-03-3112082920core:AfterOneYear2022-03-3112082920core:WithinOneYear2022-03-3112082920core:ListedExc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AURIA ACCOUNTANCY (HERTS) LTD

Registered Number
12082920
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

AURIA ACCOUNTANCY (HERTS) LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

FAIRCLOUGH, Andrew Martin
HALL, Spencer John

Registered Address

C/O Auria
48 Warwick Street
London
W1B 5AW

Registered Number

12082920 (England and Wales)
AURIA ACCOUNTANCY (HERTS) LTD
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets4,9634,203
4,9634,203
Current assets
Stocks540,79440,794
Debtors696,37878,275
Cash at bank and on hand8,66710,960
145,839130,029
Creditors amounts falling due within one year7(168,809)(221,386)
Net current assets (liabilities)(22,970)(91,357)
Total assets less current liabilities(18,007)(87,154)
Net assets(18,007)(87,154)
Capital and reserves
Called up share capital11
Profit and loss account(18,008)(87,155)
Shareholders' funds(18,007)(87,154)
The financial statements were approved and authorised for issue by the Board of Directors on 15 November 2023, and are signed on its behalf by:
HALL, Spencer John
Director
Registered Company No. 12082920
AURIA ACCOUNTANCY (HERTS) LTD
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

2023

2022

££
Work in progress40,79440,794
Total40,79440,794
6.Debtors

2023

2022

££
Trade debtors / trade receivables95,39159,877
Other debtors-18,398
Prepayments and accrued income987-
Total96,37878,275
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 payables25,64012,703
Taxation and social security69,03951,896
Other creditors72,030152,413
Accrued liabilities and deferred income2,1004,374
Total168,809221,386
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.