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Registered Number: 11210451


 

 

 

AURA TOURS LTD.


Unaudited Financial Statements
 


Period of accounts

Start date: 01 March 2023

End date: 28 February 2024
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 28 February 2024.
Principal activities
Principal activity of the company during the financial year was of  Activities of tourist guides
Directors
The directors who served the company throughout the year were as follows:
Mr Ataer Arguder
Ataer ARGUDER
Cagil YETKIN
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Mr Ataer Arguder
Director

Date approved: 30 July 2024
1
 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors 4 8,910    (9,989)
Cash at bank and in hand 8,959    795 
17,869    (9,194)
Creditors: amount falling due within one year 5 (27,473)   (18,051)
Net current assets (9,604)   (27,245)
 
Total assets less current liabilities (9,604)   (27,245)
Net assets (9,604)   (27,245)
 

Capital and reserves
     
Called up share capital 167    167 
Share premium account 6 759,898    759,898 
Profit and loss account (769,669)   (787,310)
Shareholders' funds (9,604)   (27,245)
 


For the year ended 28 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 30 July 2024 and were signed on its behalf by:


-------------------------------
Mr Ataer Arguder
Director
2
General Information
AURA TOURS LTD. is a private company, limited by shares, registered in , registration number 11210451, registration address 8 DEVONSHIRE SQUARE, LONDON , EC2M 4PL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 5 Reducing Balance
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Preference shares
The company's preference shares are treated as a financial liability since they are subject to mandatory redemption for a fixed or determinable amount at a fixed or determinable time and are thus included in creditors in the statement of financial position rather than as part of the company's issued share capital.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 March 2023 2,014    2,014 
Additions  
Disposals  
At 28 February 2024 2,014    2,014 
Depreciation
At 01 March 2023  
Charge for year 2,014    2,014 
On disposals  
At 28 February 2024 2,014    2,014 
Net book values
Closing balance as at 28 February 2024  
Opening balance as at 01 March 2023  


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 6,003    (14,258)
Other Debtors 24    24 
VAT 2,883    4,245 
8,910    (9,989)

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 17,757    14,354 
Other Creditors   1 
Directors' Current Accounts 9,716    3,696 
27,473    18,051 

6.

Share premium account

2024
£
  2023
£
Preference Share Premium b/fwd 459,957    459,957 
Preference Share Premium - New Issue 299,941    299,941 
759,898    759,898 

3