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Registered number: 09468119

Aura Beauty Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2024

Prepared By:
DBR Accounts Ltd
Association of Chartered Certified Accountants
1 Station Court
Station Approach
Wickford
Essex
SS11 7AT

Aura Beauty Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2024
DIRECTORS
C L Lewis-Adefope
REGISTERED OFFICE
1 Station Court
Station Approach
Wickford
Essex
SS11 7AT
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 09468119
ACCOUNTANTS
DBR Accounts Ltd
Association of Chartered Certified Accountants
1 Station Court
Station Approach
Wickford
Essex
SS11 7AT

Aura Beauty Limited

ACCOUNTS
FOR THEYEARENDED31/03/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Aura Beauty Limited

BALANCE SHEET AT 31/03/2024
20242023
Notes££
FIXED ASSETS
Tangible assets32,0162,146
CURRENT ASSETS
Stock9,98410,000
Cash at bank and in hand11,1847,354
21,16817,354
CREDITORS: Amounts falling due within one year57,69814,027
NET CURRENT ASSETS13,4703,327
TOTAL ASSETS LESS CURRENT LIABILITIES15,4865,473
CREDITORS: Amounts falling due after more than one year64,750-
NET ASSETS10,7365,473
CAPITAL AND RESERVES
Called up share capital7100100
Profit and loss account10,6365,373
SHAREHOLDERS' FUNDS10,7365,473
For the year ending 31/03/2024 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 30/09/2024 and signed on their behalf by
.............................
C L Lewis-Adefope
Director

Aura Beauty Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures And Fittingsreducing balance15%
Equipmentreducing balance25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are initially measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Aura Beauty Limited

2. EMPLOYEES
20242023
No.No.
Average number of employees21
3. TANGIBLE FIXED ASSETS
Fixtures
and FittingsEquipmentTotal
£££
Cost
At 01/04/20232,5013,2425,743
Additions-353353
At 31/03/20242,5013,5956,096
Depreciation
At 01/04/20231,8191,7783,597
For the year102381483
At 31/03/20241,9212,1594,080
Net Book Amounts
At 31/03/20245801,4362,016
At 31/03/20236821,4642,146
4. STOCK 20242023
££
Stock comprises:
Stock9,98410,000
9,98410,000
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax2,9771,720
PAYE control-281
Directors current account180330
Bank Loan3,000-
Loans-10,290
Pension schemes8338
Accruals1,4581,368
7,69814,027

Aura Beauty Limited

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans (secured) >1yr4,750-
4,750-
7. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100
8. CONTROLLING PARTY
C L Lewis is the controlling party by virtue of her sole directorship and ownership of the company's issued shared capital.