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REGISTERED NUMBER: 12709221 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

AURION DIGITAL LTD

AURION DIGITAL LTD (REGISTERED NUMBER: 12709221)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AURION DIGITAL LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: M B Edmundson
Mrs M Dunbar





REGISTERED OFFICE: 3b Phoenix Park
Goodlass Road
Liverpool
L24 9HL





REGISTERED NUMBER: 12709221 (England and Wales)





ACCOUNTANTS: Malthouse & Company Chartered Accountants
America House, Rumford Court
Rumford Place
Liverpool
Merseyside
L3 9DD

AURION DIGITAL LTD (REGISTERED NUMBER: 12709221)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 26,095 32,217

CURRENT ASSETS
Debtors 5 33,454 34,878
Cash at bank 121,890 69,996
155,344 104,874
CREDITORS
Amounts falling due within one year 6 100,800 59,606
NET CURRENT ASSETS 54,544 45,268
TOTAL ASSETS LESS CURRENT
LIABILITIES

80,639

77,485

PROVISIONS FOR LIABILITIES 5,024 5,804
NET ASSETS 75,615 71,681

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 75,515 71,581
SHAREHOLDERS' FUNDS 75,615 71,681

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

AURION DIGITAL LTD (REGISTERED NUMBER: 12709221)

BALANCE SHEET - continued
31 MARCH 2024


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 2 August 2024 and were signed on its behalf by:





M B Edmundson - Director


AURION DIGITAL LTD (REGISTERED NUMBER: 12709221)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Aurion Digital Ltd 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.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 25% on cost

Tangible fixed assets are initially measured at cost.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


AURION DIGITAL LTD (REGISTERED NUMBER: 12709221)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


2. ACCOUNTING POLICIES - continued
DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2023 - 15 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023 12,746 15,000 25,235 52,981
Additions - - 7,648 7,648
At 31 March 2024 12,746 15,000 32,883 60,629
DEPRECIATION
At 1 April 2023 5,098 6,000 9,666 20,764
Charge for year 2,549 3,000 8,221 13,770
At 31 March 2024 7,647 9,000 17,887 34,534
NET BOOK VALUE
At 31 March 2024 5,099 6,000 14,996 26,095
At 31 March 2023 7,648 9,000 15,569 32,217

AURION DIGITAL LTD (REGISTERED NUMBER: 12709221)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 33,454 23,816
Other debtors - 11,062
33,454 34,878

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 18,907 14,959
Taxation and social security 60,757 34,352
Other creditors 21,136 10,295
100,800 59,606

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Ordinary 'A', 'B', 'C', 'D',
'E' & 'F' £1 100 100

The share capital split is as follows:

Ordinary "A" shares: 30 £1 shares
Ordinary "B" shares: 29 £1 shares
Ordinary "C" shares: 23 £1 shares
Ordinary "D" shares: 10 £1 shares
Ordinary "E" shares: 5 £1 shares
Ordinary "F" shares: 3 £1 shares

AURION DIGITAL LTD (REGISTERED NUMBER: 12709221)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


8. RESERVES
Retained
earnings
£   

At 1 April 2023 71,581
Profit for the year 91,934
Dividends (88,000 )
At 31 March 2024 75,515

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
M B Edmundson
Balance outstanding at start of year (3,722 ) 5,754
Amounts advanced 66,159 61,827
Amounts repaid (64,808 ) (71,303 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,371 ) (3,722 )

Mrs M Dunbar
Balance outstanding at start of year (39 ) 2,590
Amounts advanced 42,718 40,850
Amounts repaid (42,704 ) (43,479 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (25 ) (39 )

10. RELATED PARTY DISCLOSURES

During the year, the company paid a total of £40,996 (2023: £33,203) for recharged rent, utilities, and insurance expenses to Lightbulb Agency Limited, a company related by common directors and shareholders. The balance due to Lightbulb Agency Limited at the year end was £12,000 (2023: debtor of £5,062).

During the year, dividends totalling £73,000 (2023: £80,270) were paid to the directors of the company.

AURION DIGITAL LTD (REGISTERED NUMBER: 12709221)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


11. ULTIMATE CONTROLLING PARTY

The directors consider that the company is controlled by M B Edmundson.