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Company Registration No. 07086656 (England and Wales)
Aurora Powder Coatings Ltd Unaudited accounts for the year ended 30 April 2024
Aurora Powder Coatings Ltd Unaudited accounts Contents
Page
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Aurora Powder Coatings Ltd Company Information for the year ended 30 April 2024
Directors
Andrew Montgomery David Montgomery
Company Number
07086656 (England and Wales)
Registered Office
Unit 20 Blackwater Way Aldershot Hampshire GU12 4DP
Accountants
Black & White Chartered Certified Accountants 2-3 Stable Court Herriard Park Herriard Hampshire RG25 2PL
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Aurora Powder Coatings Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
74,391 
96,161 
Current assets
Inventories
2,000 
2,000 
Debtors
143,749 
164,408 
Cash at bank and in hand
252,396 
251,629 
398,145 
418,037 
Creditors: amounts falling due within one year
(136,088)
(131,133)
Net current assets
262,057 
286,904 
Total assets less current liabilities
336,448 
383,065 
Creditors: amounts falling due after more than one year
(12,630)
(33,208)
Net assets
323,818 
349,857 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
323,618 
349,657 
Shareholders' funds
323,818 
349,857 
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2024 and were signed on its behalf by
Andrew Montgomery Director Company Registration No. 07086656
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Aurora Powder Coatings Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Aurora Powder Coatings Ltd is a private company, limited by shares, registered in England and Wales, registration number 07086656. The registered office is Unit 20 Blackwater Way, Aldershot, Hampshire, GU12 4DP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
20% Reducing Balance
Computer equipment
20% Reducing Balance
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 May 2023
235,835 
7,090 
256 
6,335 
249,516 
Additions
2,792 
- 
- 
- 
2,792 
At 30 April 2024
238,627 
7,090 
256 
6,335 
252,308 
Depreciation
At 1 May 2023
143,427 
6,864 
125 
2,939 
153,355 
Charge for the year
23,800 
57 
26 
679 
24,562 
At 30 April 2024
167,227 
6,921 
151 
3,618 
177,917 
Net book value
At 30 April 2024
71,400 
169 
105 
2,717 
74,391 
At 30 April 2023
92,408 
226 
131 
3,396 
96,161 
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Aurora Powder Coatings Ltd Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
143,749 
160,966 
Accrued income and prepayments
- 
3,442 
143,749 
164,408 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
11,033 
4,997 
VAT
42,606 
63,098 
Trade creditors
6,682 
10,295 
Taxes and social security
71,607 
51,605 
Other creditors
355 
37 
Loans from directors
2,700 
51 
Accruals
1,105 
1,050 
136,088 
131,133 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
12,630 
33,208 
8
Average number of employees
During the year the average number of employees was 7 (2023: 7).
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