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REGISTERED NUMBER: 13538670 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Aura (Gas) Holdings Limited

Aura (Gas) Holdings Limited (Registered number: 13538670)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

Aura (Gas) Holdings Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: G I Robinson
Mrs L Robinson





REGISTERED OFFICE: 24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ





REGISTERED NUMBER: 13538670 (England and Wales)





ACCOUNTANTS: Johnston Wood Roach Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ

Aura (Gas) Holdings Limited (Registered number: 13538670)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,008 -
Investments 5 544,185 814,520
546,193 814,520

CURRENT ASSETS
Debtors 6 1,320,208 469,432
Cash at bank 22,697 1,153
1,342,905 470,585
CREDITORS
Amounts falling due within one year 7 236,859 755,617
NET CURRENT ASSETS/(LIABILITIES) 1,106,046 (285,032 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,652,239

529,488

CAPITAL AND RESERVES
Called up share capital 8 410 410
Retained earnings 9 1,651,829 529,078
SHAREHOLDERS' FUNDS 1,652,239 529,488

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2024 and were signed on its behalf by:




G I Robinson - Director


Aura (Gas) Holdings Limited (Registered number: 13538670)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Aura (Gas) Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

Aura (Gas) Holdings Limited (Registered number: 13538670)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
Additions 2,027 579 2,606
At 31 August 2024 2,027 579 2,606
DEPRECIATION
Charge for year 405 193 598
At 31 August 2024 405 193 598
NET BOOK VALUE
At 31 August 2024 1,622 386 2,008

5. FIXED ASSET INVESTMENTS

31.8.24 31.8.23
£    £   
Shares in group undertakings 310 410
Other investments not loans 543,875 814,110
544,185 814,520

Additional information is as follows:
Shares in
group
undertakings
£   
COST
At 1 September 2023 410
Disposals (100 )
At 31 August 2024 310
NET BOOK VALUE
At 31 August 2024 310
At 31 August 2023 410

Investments (neither listed nor unlisted) were as follows:
31.8.24 31.8.23
£    £   
Equine cost 814,109 275,824
Horse addition 28,616 681,631
Horses disposal (298,850 ) (143,345 )
543,875 814,110

Aura (Gas) Holdings Limited (Registered number: 13538670)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 8,489 402
Amounts owed by group undertakings 347,555 185,524
Other debtors 964,164 283,506
1,320,208 469,432

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors 63,909 135,141
Amounts owed to group undertakings 170,970 572,210
Taxation and social security - 46,466
Other creditors 1,980 1,800
236,859 755,617

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
340 Ordinary £1 340 340
70 Ordinary 'A' £1 70 70
410 410

9. RESERVES
Retained
earnings
£   

At 1 September 2023 529,078
Profit for the year 1,257,751
Dividends (135,000 )
At 31 August 2024 1,651,829

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
G I Robinson and Mrs L Robinson
Balance outstanding at start of year 213,466 (2,185 )
Amounts advanced 854,347 358,305
Amounts repaid (149,621 ) (142,654 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 918,192 213,466

Aura (Gas) Holdings Limited

Report of the Accountants to the Directors of
Aura (Gas) Holdings Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2024 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Johnston Wood Roach Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ


Date: .............................................