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REGISTERED NUMBER: 02703548 (England and Wales)








UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

AURORA LAMPS LIMITED

AURORA LAMPS LIMITED (REGISTERED NUMBER: 02703548)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 September 2023




Page

Company information 1

Chartered accountants' report 2

Balance sheet 3

Notes to the financial statements 4


AURORA LAMPS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 September 2023







DIRECTORS: Mr P J Hall
Mr C D Beasley





SECRETARY: Ms C W Vickers





REGISTERED OFFICE: 41 Rodney Road
Cheltenham
Gloucestershire
GL50 1HX





REGISTERED NUMBER: 02703548 (England and Wales)





ACCOUNTANTS: Mitchell Glanville Limited
41 Rodney Road
Cheltenham
Gloucestershire
GL50 1HX

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
AURORA LAMPS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aurora Lamps Limited for the year ended 30 September 2023 which comprise the Income statement, Balance sheet, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Aurora Lamps Limited, as a body, in accordance with the terms of our engagement letter dated 10 December 2004. Our work has been undertaken solely to prepare for your approval the financial statements of Aurora Lamps Limited and state those matters that we have agreed to state to the Board of Directors of Aurora Lamps Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aurora Lamps Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Aurora Lamps Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aurora Lamps Limited. You consider that Aurora Lamps Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aurora Lamps Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Mitchell Glanville Limited
41 Rodney Road
Cheltenham
Gloucestershire
GL50 1HX


Date: .............................................

AURORA LAMPS LIMITED (REGISTERED NUMBER: 02703548)

BALANCE SHEET
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 175,000 175,000

CURRENT ASSETS
Debtors 5 933 7,312
Cash at bank 19,372 14,863
20,305 22,175
CREDITORS
Amounts falling due within one year 6 8,970 15,647
NET CURRENT ASSETS 11,335 6,528
TOTAL ASSETS LESS CURRENT
LIABILITIES

186,335

181,528

PROVISIONS FOR LIABILITIES 13,709 13,709
NET ASSETS 172,626 167,819

CAPITAL AND RESERVES
Called up share capital 10,002 10,002
Fair value reserve 7 41,128 41,128
Retained earnings 121,496 116,689
SHAREHOLDERS' FUNDS 172,626 167,819

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 February 2024 and were signed on its behalf by:





Mr P J Hall - Director


AURORA LAMPS LIMITED (REGISTERED NUMBER: 02703548)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 September 2023

1. STATUTORY INFORMATION

Aurora Lamps Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Investment property - not provided
Fixtures and fittings - 20% on cost

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Investment and
property fittings Totals
£    £    £   
COST OR VALUATION
At 1 October 2022
and 30 September 2023 175,000 65,538 240,538
DEPRECIATION
At 1 October 2022
and 30 September 2023 - 65,538 65,538
NET BOOK VALUE
At 30 September 2023 175,000 - 175,000
At 30 September 2022 175,000 - 175,000

Cost or valuation at 30 September 2023 is represented by:

Fixtures
Investment and
property fittings Totals
£    £    £   
Valuation in 2017 54,837 - 54,837
Cost 120,163 65,538 185,701
175,000 65,538 240,538

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 337 6,750
Other debtors 2 2
Prepayments 594 560
933 7,312

AURORA LAMPS LIMITED (REGISTERED NUMBER: 02703548)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 September 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Tax 3,328 3,516
Directors' loan accounts 2,544 2,232
Accruals and deferred income 3,098 9,899
8,970 15,647

7. RESERVES
Fair
value
reserve
£   
At 1 October 2022
and 30 September 2023 41,128

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in other creditors is £2,544 (2022 : £2,232) owed to Mr P J Hall, the director of the company.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr P J Hall.