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Company Registration No. 10417935 (England and Wales)
AURORA LIGHT SYSTEMS LTD Unaudited accounts for the year ended 31 December 2023
AURORA LIGHT SYSTEMS LTD Unaudited accounts Contents
Page
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AURORA LIGHT SYSTEMS LTD Company Information for the year ended 31 December 2023
Directors
Peter Guimaraens Jeffrey Hope
Company Number
10417935 (England and Wales)
Registered Office
THE BARN, BROOKDALE FARM WEST CHILTINGTON LANE BILLINGSHURST WEST SUSSEX RH14 9EA UNITED KINGDOM
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AURORA LIGHT SYSTEMS LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
- 
154 
Cash at bank and in hand
17,744 
17,772 
17,744 
17,926 
Creditors: amounts falling due within one year
(998)
(503)
Net current assets
16,746 
17,423 
Net assets
16,746 
17,423 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
16,646 
17,323 
Shareholders' funds
16,746 
17,423 
For the year ending 31 December 2023 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 19 September 2024 and were signed on its behalf by
Peter Guimaraens Director Company Registration No. 10417935
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AURORA LIGHT SYSTEMS LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
AURORA LIGHT SYSTEMS LTD is a private company, limited by shares, registered in England and Wales, registration number 10417935. The registered office is THE BARN, BROOKDALE FARM, WEST CHILTINGTON LANE, BILLINGSHURST, WEST SUSSEX, RH14 9EA, UNITED KINGDOM.
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.
Revenue
Revenue, described as turnover is the value of goods, net of discounts, provided to customers during the year.
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is determined on a first in, first out basis. Net realisable value is based on estimated selling price, less any further costs of realisation.
Foreign exchange
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 of exchange at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
Government grants
Government grants are recognised under the accrual model meaning that grants relating to revenue shall be recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.
Going concern
The accounts have been produced on the Going Concern basis
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
154 
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AURORA LIGHT SYSTEMS LTD Notes to the Accounts for the year ended 31 December 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Other creditors
963 
468 
Loans from directors
35 
35 
998 
503 
6
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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