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REGISTERED NUMBER: 01101342 (England and Wales)















AUREOLE WINDSOR LIMITED

Unaudited Financial Statements

for the Year Ended 31 December 2023






AUREOLE WINDSOR LIMITED (REGISTERED NUMBER: 01101342)

Contents of the Financial Statements
for the year ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


AUREOLE WINDSOR LIMITED

Company Information
for the year ended 31 December 2023







Directors: C R Denton
P Newton





Registered office: C/O Cooper Parry
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA





Registered number: 01101342 (England and Wales)





Accountants: Cooper Parry Advisory Limited
250 Fowler Avenue
Farnborough
Hampshire
GU14 7JP

AUREOLE WINDSOR LIMITED (REGISTERED NUMBER: 01101342)

Balance Sheet
31 December 2023

2023 2022
Notes £ £
Fixed assets
Investments 4 3,319,338 3,319,338

Creditors
Amounts falling due within one year 5 (2,159,788 ) (2,159,788 )
Net current liabilities (2,159,788 ) (2,159,788 )
Total assets less current liabilities 1,159,550 1,159,550

Capital and reserves
Called up share capital 6 793,745 793,745
Capital redemption reserve 168,370 168,370
Retained earnings 197,435 197,435
Shareholders' funds 1,159,550 1,159,550

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

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 18 September 2024 and were signed on its behalf by:





P Newton - Director


AUREOLE WINDSOR LIMITED (REGISTERED NUMBER: 01101342)

Notes to the Financial Statements
for the year ended 31 December 2023


1. Statutory information

Aureole Windsor Limited 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

Accounting convention
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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the to directors continue adopt the going concern basis of accounting in preparing the financial statements.

Investments in subsidiaries
Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic fiancial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification offiancial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic fiancial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

AUREOLE WINDSOR LIMITED (REGISTERED NUMBER: 01101342)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


2. Accounting policies - continued

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. Employees and directors

The average number of employees during the year was 2 (2022 - 2 ) .

4. Fixed asset investments
Shares in
group
undertakings
£
Cost
At 1 January 2023
and 31 December 2023 3,319,338
Net book value
At 31 December 2023 3,319,338
At 31 December 2022 3,319,338

Details of the company's subsidiaries at 31 December 2022 are as follows:

Name of undertaking Registered office Nature of Class of % Held
business shares held Direct Indirect

A.A. Clark Limited 250 Fowler Avenue,
Farnborough, Hampshire,
GU14 7JP
Investment
property
Ordinary 99.99 -
Nimbus Securities
Limited
As above Trading Ordinary 99.95 -
Windsor Vehicle
Finance Limited
As above Dormant Ordinary 99.99 -

5. Creditors: amounts falling due within one year
2023 2022
£ £
Amounts owed to group undertakings 2,159,788 2,159,788

6. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
3,174,981 Ordinary 25p 793,745 793,745