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Company Registration No. 12033753 (England and Wales)
AUPRA LTD Unaudited accounts for the year ended 30 June 2024
AUPRA LTD Unaudited accounts Contents
Page
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AUPRA LTD Company Information for the year ended 30 June 2024
Director
A Pralgauskas
Company Number
12033753 (England and Wales)
Registered Office
Unit 4 80 Station Road Hampton TW12 2AX ENGLAND
Accountants
Ondrej Scurik Unit 4 Old Smithy Court 80 Station Road Hampton Greater London TW12 2AX
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AUPRA LTD Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
949 
1,265 
Current assets
Inventories
4,190 
2,805 
Debtors
3,346 
2,320 
Cash at bank and in hand
3,134 
2,224 
10,670 
7,349 
Creditors: amounts falling due within one year
(9,759)
(7,848)
Net current assets/(liabilities)
911 
(499)
Net assets
1,860 
766 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
1,850 
756 
Shareholders' funds
1,860 
766 
For the year ending 30 June 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 February 2025 and were signed on its behalf by
A Pralgauskas Director Company Registration No. 12033753
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AUPRA LTD Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
AUPRA LTD is a private company, limited by shares, registered in England and Wales, registration number 12033753. The registered office is Unit 4, 80 Station Road, Hampton, TW12 2AX, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Reduced balance
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 July 2023
2,749 
At 30 June 2024
2,749 
Depreciation
At 1 July 2023
1,484 
Charge for the year
316 
At 30 June 2024
1,800 
Net book value
At 30 June 2024
949 
At 30 June 2023
1,265 
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AUPRA LTD Notes to the Accounts for the year ended 30 June 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,075 
411 
Accrued income and prepayments
2,271 
1,909 
3,346 
2,320 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
225 
Trade creditors
396 
- 
Taxes and social security
299 
- 
Loans from directors
8,490 
7,334 
Accruals
574 
289 
9,759 
7,848 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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