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REGISTERED NUMBER: 06727151 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Aurora Commerce Ltd

Aurora Commerce Ltd (Registered number: 06727151)

Contents of the Financial Statements
for the year ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Aurora Commerce Ltd

Company Information
for the year ended 30 April 2024







DIRECTOR: T Cahalan





REGISTERED OFFICE: 7 Forbes Business Centre
Kempson Way
Bury St Edmunds
Suffolk
IP32 7AR





REGISTERED NUMBER: 06727151 (England and Wales)





ACCOUNTANTS: FWD Accounts Limited
7 Forbes Business Centre
Kempson Way
Bury St Edmunds
Suffolk
IP32 7AR

Aurora Commerce Ltd (Registered number: 06727151)

Balance Sheet
30 April 2024

30/4/24 30/4/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 - -
Tangible assets 4 95,708 110,525
95,708 110,525

CURRENT ASSETS
Debtors 5 1,428,643 1,555,223
Investments 6 1,902,471 1,369,418
Cash at bank 861,891 804,576
4,193,005 3,729,217
CREDITORS
Amounts falling due within one year 7 266,762 385,988
NET CURRENT ASSETS 3,926,243 3,343,229
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,021,951

3,453,754

PROVISIONS FOR LIABILITIES - 12,130
NET ASSETS 4,021,951 3,441,624

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 4,021,851 3,441,524
SHAREHOLDERS' FUNDS 4,021,951 3,441,624

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 31 January 2025 and were signed by:





T Cahalan - Director


Aurora Commerce Ltd (Registered number: 06727151)

Notes to the Financial Statements
for the year ended 30 April 2024


1. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of two years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 13 ) .

3. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 1 May 2023
and 30 April 2024 12,925
AMORTISATION
At 1 May 2023
and 30 April 2024 12,925
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

Aurora Commerce Ltd (Registered number: 06727151)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 9,539 19,966 164,108 81,288 274,901
Additions 9,863 2,212 - 10,161 22,236
At 30 April 2024 19,402 22,178 164,108 91,449 297,137
DEPRECIATION
At 1 May 2023 3,459 12,875 71,798 76,244 164,376
Charge for year 4,662 2,326 23,077 6,988 37,053
At 30 April 2024 8,121 15,201 94,875 83,232 201,429
NET BOOK VALUE
At 30 April 2024 11,281 6,977 69,233 8,217 95,708
At 30 April 2023 6,080 7,091 92,310 5,044 110,525

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Trade debtors 281,127 338,315
Other debtors 3,000 -
Dorsia Travel Ltd 872,489 675,461
Directors' loan accounts 104,586 541,447
Tax 167,441 -
1,428,643 1,555,223

6. CURRENT ASSET INVESTMENTS
30/4/24 30/4/23
£    £   
Listed investments 1,902,471 1,369,418

Listed investments have been stated at market value and include un-recognised gains as at the 30/04/2024.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/24 30/4/23
£    £   
Bank loans and overdrafts 60,232 57,975
Tax - 117,924
Social security and other taxes 32,813 33,167
VAT 114,262 121,037
Pension creditor 5,162 5,890
Accrued expenses 54,293 49,995
266,762 385,988

8. ULTIMATE CONTROLLING PARTY

Mr T Cahalan is deemed to be the ultimate controlling party by virtue of his 100% shareholding.