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Registered number: 13314799
Kaur Aura Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 13314799
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 66
- 66
CURRENT ASSETS
Debtors 5 - 364
Cash at bank and in hand 63 147
63 511
Creditors: Amounts Falling Due Within One Year 6 (22,836 ) (15,971 )
NET CURRENT ASSETS (LIABILITIES) (22,773 ) (15,460 )
TOTAL ASSETS LESS CURRENT LIABILITIES (22,773 ) (15,394 )
NET LIABILITIES (22,773 ) (15,394 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement (22,774 ) (15,395 )
SHAREHOLDERS' FUNDS (22,773) (15,394)
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mrs S P Kour
Director
22/09/2024
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
Kaur Aura Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13314799 . The registered office is 1 Piccadilly Buildings, Sheep Street, Kettering, Northants, NN16 0AN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The director will continue to support the company for the foreesable future and has not identified any uncertainties that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% straight line
Computer equipment - 3 Years straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2023 200
As at 30 April 2024 200
Depreciation
As at 1 May 2023 134
Provided during the period 66
As at 30 April 2024 200
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 66
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5. Debtors
2024 2023
£ £
Due within one year
Other debtors - 364
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 22,836 15,971
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
There was an amount owed to the Director, Mrs S P Kour, of £22,836 as at 30 April 2024.
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