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Registered number: 11312701
Aurora & Elona Ltd
Financial Statements
For The Year Ended 30 April 2024
JR Accounts
Chartered Certified Accountants
164-166 High Road
Ilford
Essex
IG1 1LL
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Director Mr Arton Kaqiu
Company Number 11312701
Registered Office 276A Lodge Lane
Romford
Essex
RM5 2EX
Accountants JR Accounts
Chartered Certified Accountants
164-166 High Road
Ilford
Essex
IG1 1LL
Page 1
Page 2
Balance Sheet
Registered number: 11312701
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 346,336 345,727
346,336 345,727
CURRENT ASSETS
Cash at bank and in hand 42,999 45,909
42,999 45,909
Creditors: Amounts Falling Due Within One Year 5 (160,569 ) (153,010 )
NET CURRENT ASSETS (LIABILITIES) (117,570 ) (107,101 )
TOTAL ASSETS LESS CURRENT LIABILITIES 228,766 238,626
Creditors: Amounts Falling Due After More Than One Year 6 (248,693 ) (248,678 )
NET LIABILITIES (19,927 ) (10,052 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (20,027 ) (10,152 )
SHAREHOLDERS' FUNDS (19,927) (10,052)
Page 2
Page 3
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 his 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 Profit and Loss Account.
On behalf of the board
Mr Arton Kaqiu
Director
7 October 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
The presentation currency of the financial statements is the Pound Sterling (£).

Aurora & Elona Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11312701 . The registered office is 276A Lodge Lane, Romford, Essex, RM5 2EX.
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. 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.
2.3. 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:
Freehold No depreciation
Computer Equipment 25% reducing balance
3. Average Number of Employees
The average number of employees, including the director, during the year was: 3 (2023: 3)
3 3
Page 4
Page 5
4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 344,565 1,549 346,114
Additions - 1,199 1,199
As at 30 April 2024 344,565 2,748 347,313
Depreciation
As at 1 May 2023 - 387 387
Provided during the period - 590 590
As at 30 April 2024 - 977 977
Net Book Value
As at 30 April 2024 344,565 1,771 346,336
As at 1 May 2023 344,565 1,162 345,727
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 2,250 2,250
Accruals and deferred income - 134
Director's loan account 158,319 150,626
160,569 153,010
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 248,693 248,678
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5