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Registered number: 13042585
Aurora Dental Group Limited
Unaudited Financial Statements
For the Period 1 December 2022 to 31 March 2024
Berg & Williams Limited
Chartered Accountants & Chartered Tax Advisers
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13042585
31 March 2024 30 November 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,033 -
12,033 -
CURRENT ASSETS
Debtors 5 (27,740 ) -
Investments 6 311,289 311,289
Cash at bank and in hand 1,730 3,315
285,279 314,604
Creditors: Amounts Falling Due Within One Year 7 (10,316 ) (16,584 )
NET CURRENT ASSETS (LIABILITIES) 274,963 298,020
TOTAL ASSETS LESS CURRENT LIABILITIES 286,996 298,020
Creditors: Amounts Falling Due After More Than One Year 8 (285,344 ) (332,076 )
NET ASSETS/(LIABILITIES) 1,652 (34,056 )
CAPITAL AND RESERVES
Called up share capital 9 104 104
Profit and Loss Account 1,548 (34,160 )
SHAREHOLDERS' FUNDS 1,652 (34,056)
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Page 2
For the period ending 31 March 2024 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.
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
Mrs Lesley Lazzari
Director
29/11/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Aurora Dental Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13042585 . The registered office is 33b Lower South Wraxhall, Bradford-On-Avon, Wiltshire, BA15 2RS.
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:
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings Straight Line - 5 Year UEL
Computer Equipment Straight Line - 3 Year UEL
3. Average Number of Employees
Average number of employees, including directors, during the period was: 26 (2022: NIL)
26 -
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 - - - -
Additions 5,478 1,599 8,236 15,313
As at 31 March 2024 5,478 1,599 8,236 15,313
Depreciation
As at 1 December 2022 - - - -
Provided during the period 325 320 2,635 3,280
As at 31 March 2024 325 320 2,635 3,280
Net Book Value
As at 31 March 2024 5,153 1,279 5,601 12,033
As at 1 December 2022 - - - -
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5. Debtors
31 March 2024 30 November 2022
£ £
Due within one year
Credit Card (28,321 ) -
Other Taxes Payable (16,839 ) -
Pensions Payable (3,296 ) -
(48,456 ) -
Due after more than one year
Amounts owed by subsidiaries 20,716 -
(27,740 ) -
6. Current Asset Investments
31 March 2024 30 November 2022
£ £
Shares in subsidiaries 311,289 311,289
7. Creditors: Amounts Falling Due Within One Year
31 March 2024 30 November 2022
£ £
Trade creditors 1,142 -
Bank loans and overdrafts 9,174 -
Company Credit Card - 3,468
Directors' loan accounts - 13,116
10,316 16,584
8. Creditors: Amounts Falling Due After More Than One Year
31 March 2024 30 November 2022
£ £
Bank loans 282,478 302,086
Amounts owed to group undertakings - (3,557 )
Amounts owed to subsidiaries - 33,547
Amounts owed to parent undertaking 2,866 -
285,344 332,076
9. Share Capital
31 March 2024 30 November 2022
£ £
Allotted, Called up and fully paid 104 104
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10. Dividends
31 March 2024 30 November 2022
£ £
On equity shares:
Final dividend paid 186,000 -
11. Related Party Transactions
12. Parent Undertaking and Controlling Party
The company's immediate and parent undertaking is Wildfire Enterprises Limited . Wildfire Enterprises Limited was incorporated in England and Wales.
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