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Registered number: 08814266
Aura Infection Control Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08814266
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 115,000 230,000
Tangible Assets 5 8,337 11,116
123,337 241,116
CURRENT ASSETS
Stocks 208,101 219,453
Debtors 6 847,526 816,877
Cash at bank and in hand 205,858 175,019
1,261,485 1,211,349
Creditors: Amounts Falling Due Within One Year 7 (765,145 ) (771,538 )
NET CURRENT ASSETS (LIABILITIES) 496,340 439,811
TOTAL ASSETS LESS CURRENT LIABILITIES 619,677 680,927
Creditors: Amounts Falling Due After More Than One Year 8 (180,239 ) (310,861 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,584 ) (2,112 )
NET ASSETS 437,854 367,954
CAPITAL AND RESERVES
Called up share capital 10 14 14
Profit and Loss Account 437,840 367,940
SHAREHOLDERS' FUNDS 437,854 367,954
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs L J Edgar
Director
17 November 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Aura Infection Control Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08814266 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
The turnover shown in the profit and loss account represents amounts invoiced for goods and services, recognised on an accruals basis, exclusive of Value Added Tax.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill - 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

2.4. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant and machinery - 25% reducing balance
Fixtures and fittings - 25% reducing balance
2.5. Leases
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
2.6. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
2.7. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
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2.8. Foreign Currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
2.9. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.10. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
2.11. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 18 (2022: 16)
18 16
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 1,150,000
As at 31 March 2023 1,150,000
Amortisation
As at 1 April 2022 920,000
Provided during the period 115,000
As at 31 March 2023 1,035,000
Net Book Value
As at 31 March 2023 115,000
As at 1 April 2022 230,000
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5. Tangible Assets
Plant and machinery Fixtures and fittings Total
£ £ £
Cost
As at 1 April 2022 13,925 30,472 44,397
As at 31 March 2023 13,925 30,472 44,397
Depreciation
As at 1 April 2022 10,621 22,660 33,281
Provided during the period 826 1,953 2,779
As at 31 March 2023 11,447 24,613 36,060
Net Book Value
As at 31 March 2023 2,478 5,859 8,337
As at 1 April 2022 3,304 7,812 11,116
Included above are assets held under finance leases with a net book value as follows:
2023 2022
£ £
Plant and machinery 2,478 3,304
2,478 3,304
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 342,868 498,095
Other debtors 504,658 318,782
847,526 816,877
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases - 1,213
Trade creditors 167,088 123,509
Bank loans and overdrafts 451,082 521,403
Other creditors 32,631 36,369
Taxation and social security 114,344 89,044
765,145 771,538
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 180,239 310,861
180,239 310,861
9. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 451,082 521,403
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 14 14
11. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
12. Related Party Transactions
The following related party transactions were undertaken during the year:
A director withdrew amounts totalling Nil (2022: £48,871), introduced amounts totalling Nil (2022:£50,000). The amount payable by the company at the balance sheet date was £2,070 (2022:£2,070).
The aggregate remuneration paid to key management personnel for the year was £11,500 (2022:£82,200).
Dividends were paid to the Edgar AIC amounting to £50,000 (2022: £50,000).
No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
13. Ultimate Parent Undertaking and Controlling Party
As of 26 February 2021, the company's immediate and ultimate parent undertaking is Edgar AIC Ltd . Edgar AIC Ltd was incorporated in England and Wales. Copies of Edgar AIC Ltd accounts may be obtained from the registered office, Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, United Kingdom, L1 3DN . The ultimate controlling party is Laura Edgar who controls 100% of the shares of Edgar AIC Ltd .
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