Acorah Software Products - Accounts Production 15.0.600 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 OC432957 Bayan Vahid Khorsandnia Maria Lauria iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC432957 2022-08-31 OC432957 2023-08-31 OC432957 2022-09-01 2023-08-31 OC432957 frs-bus:LimitedLiabilityPartnershipLLP 2022-09-01 2023-08-31 OC432957 frs-bus:LimitedLiabilityPartnershipsSORP 2022-09-01 2023-08-31 OC432957 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 OC432957 frs-bus:SmallEntities 2022-09-01 2023-08-31 OC432957 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 OC432957 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 OC432957 frs-core:UnlistedNon-exchangeTraded 2023-08-31 OC432957 frs-core:UnlistedNon-exchangeTraded 2022-08-31 OC432957 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-08-31 OC432957 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 OC432957 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-08-31 OC432957 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-08-31 OC432957 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-08-31 OC432957 frs-countries:EnglandWales 2022-09-01 2023-08-31 OC432957 frs-bus:PartnerLLP1 2022-09-01 2023-08-31 OC432957 frs-bus:PartnerLLP2 2022-09-01 2023-08-31 OC432957 2021-08-31 OC432957 2022-08-31 OC432957 2021-09-01 2022-08-31
Registered number: OC432957
AURORASALUD LLP
Unaudited Financial Statements
For The Year Ended 31 August 2023
Wizz Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC432957
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 145,229 -
145,229 -
CURRENT ASSETS
Debtors 5 67,577 42,766
Cash at bank and in hand - 93,304
67,577 136,070
Creditors: Amounts Falling Due Within One Year 6 (505 ) (384 )
NET CURRENT ASSETS (LIABILITIES) 67,072 135,686
TOTAL ASSETS LESS CURRENT LIABILITIES 212,301 135,686
NET ASSETS ATTRIBUTABLE TO MEMBERS 212,301 135,686
REPRESENTED BY:
Equity
Members' other interests
Members' capital 45,795 23,291
Other reserves 166,506 112,395
212,301 135,686
TOTAL MEMBERS' INTEREST
Amounts due from members (67,577) (42,766)
Members' other interests 212,301 135,686
144,724 92,920
Page 1
Page 2
For the year ending 31 August 2023 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Bayan Vahid Khorsandnia
Designated Member
15 August 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AURORASALUD LLP is a limited liability partnership, incorporated in England & Wales, registered number OC432957 . The Registered Office is 128 City Road, London, EC1V 2NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2022: NIL)
- -
4. Investments
Unlisted
£
Cost
As at 1 September 2022 -
Additions 145,229
As at 31 August 2023 145,229
Provision
As at 1 September 2022 -
As at 31 August 2023 -
Net Book Value
As at 31 August 2023 145,229
As at 1 September 2022 -
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 67,577 42,766
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 505 384
Page 4