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AURA SIGNS AND DESIGN LIMITED

Registered Number
06430896
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2022

AURA SIGNS AND DESIGN LIMITED
Company Information
for the year from 1 January 2022 to 31 December 2022

Directors

JONES, Anthony
STOBBS, Oliver

Registered Address

9 Star West
Westmead Drive
Swindon
SN5 7SW

Registered Number

06430896 (England and Wales)
AURA SIGNS AND DESIGN LIMITED
Statement of Financial Position
31 December 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets52,8771,503
2,8771,503
Current assets
Stocks62,5002,500
Debtors775,80539,190
Cash at bank and on hand-45,546
78,30587,236
Creditors amounts falling due within one year8(80,642)(81,826)
Net current assets (liabilities)(2,337)5,410
Total assets less current liabilities5406,913
Provisions for liabilities9(214)(286)
Net assets3266,627
Capital and reserves
Called up share capital150150
Profit and loss account1766,477
Shareholders' funds3266,627
The financial statements were approved and authorised for issue by the Board of Directors on 29 November 2023, and are signed on its behalf by:
STOBBS, Oliver
Director
Registered Company No. 06430896
AURA SIGNS AND DESIGN LIMITED
Notes to the Financial Statements
for the year ended 31 December 2022

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
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-3
Fixtures and fittings-4
Vehicles25-
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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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

20222021
Average number of employees during the year33
5.Property, plant and equipment

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Total

£££££
Cost or valuation
At 01 January 22-27,89215,8978,05351,842
Additions1,750---1,750
At 31 December 221,75027,89215,8978,05353,592
Depreciation and impairment
At 01 January 22-27,89214,3948,05350,339
Charge for year--376-376
At 31 December 22-27,89214,7708,05350,715
Net book value
At 31 December 221,750-1,127-2,877
At 31 December 21--1,503-1,503
6.Stocks

2022

2021

££
Raw materials and consumables2,5002,500
Total2,5002,500
7.Debtors

2022

2021

££
Trade debtors / trade receivables47,41139,190
Other debtors28,394-
Total75,80539,190
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.
8.Creditors within one year

2022

2021

££
Trade creditors / trade payables6,1935,018
Bank borrowings and overdrafts43,33350,000
Taxation and social security27,26923,293
Other creditors3,8472,842
Accrued liabilities and deferred income-673
Total80,64281,826
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.
9.Provisions for liabilities

2022

2021

££
Net deferred tax liability (asset)214286
Total214286