2022-12-012023-11-302023-11-30true12996860AURORA RISING HOLDINGS 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AURORA RISING HOLDINGS LTD

Registered Number
12996860
(England and Wales)

Unaudited Dormant Financial Statements for the Year ended
30 November 2023

AURORA RISING HOLDINGS LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

K Jackson
O R Jackson

Registered Address

179 Park Lane
Poynton
Stockport
SK12 1RH

Registered Number

12996860 (England and Wales)
AURORA RISING HOLDINGS LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investments344
44
Current assets
Debtors624,366620,606
Cash at bank and on hand4324,340
624,798624,946
Net current assets (liabilities)624,798624,946
Total assets less current liabilities624,802624,950
Net assets624,802624,950
Capital and reserves
Called up share capital100100
Other reserves625,000625,000
Profit and loss account(298)(150)
Shareholders' funds624,802624,950
The financial statements were approved and authorised for issue by the Board of Directors on 7 February 2024, and are signed on its behalf by:
K Jackson
Director
O R Jackson
Director

Registered Company No. 12996860
AURORA RISING HOLDINGS LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
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.
Statement of compliance
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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20232022
Average number of employees during the year22
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 December 2244
At 30 November 2344
Net book value
At 30 November 2344
At 30 November 2244

Notes

1Investments in group undertakings and participating interests
4.Creditors: amounts due within one year
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
5.Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the company becomes aware of the obligation and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.