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
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
AURORA LIGHT SYSTEMS LTD
Statement of financial position
as at 31 December 2023
Cash at bank and in hand
17,744
17,772
Creditors: amounts falling due within one year
(998)
(503)
Net current assets
16,746
17,423
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
AURORA LIGHT SYSTEMS LTD
Notes to the Accounts
for the year ended 31 December 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
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 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.
The accounts have been produced on the Going Concern basis
Amounts falling due within one year
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
Loans from directors
35
35
6
Average number of employees
During the year the average number of employees was 0 (2022: 0).