1 September 2023 v2025.12.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activity00falsetruexbrli:purexbrli:sharesiso4217:GBP088826262023-09-012024-08-31088826262024-08-31088826262023-08-3108882626core:WithinOneYear2024-08-3108882626core:WithinOneYear2023-08-3108882626core:AfterOneYear2024-08-3108882626core:AfterOneYear2023-08-3108882626core:ShareCapital2024-08-3108882626core:ShareCapital2023-08-3108882626core:RetainedEarningsAccumulatedLosses2024-08-3108882626core:RetainedEarningsAccumulatedLosses2023-08-3108882626bus:Director12023-09-012024-08-3108882626bus:RegisteredOffice2023-09-012024-08-310888262612023-09-012024-08-31088826262022-09-012023-08-3108882626countries:EnglandWales2023-09-012024-08-3108882626bus:AuditExemptWithAccountantsReport2023-09-012024-08-3108882626bus:PrivateLimitedCompanyLtd2023-09-012024-08-3108882626bus:SmallEntities2023-09-012024-08-3108882626bus:FullAccounts2023-09-012024-08-31
Company registration number:
08882626
Aurora 4 Investments Ltd
Unaudited Filleted Financial Statements for the year ended
31 August 2024
Aurora 4 Investments Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Aurora 4 Investments Ltd
Year ended
31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the
financial statements
of
Aurora 4 Investments Ltd
for the year ended
31 August 2024
which comprise the income statement, statement of financial position, statement of changes in equity and related notes from the company’s accounting records and from information and explanations you have given me.
As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Members/​Doc/​rule/​2018-rulebook.pdf.
This report is made solely to the Board of Directors of
Aurora 4 Investments Ltd
, as a body. My work has been undertaken solely to prepare for your approval the
financial statements
of
Aurora 4 Investments Ltd
and state those matters that I have agreed to state to the Board of Directors of
Aurora 4 Investments Ltd
, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/​content/​dam/​ACCA_Global/​Technical/​fact/​tf-163-jan-24.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
Aurora 4 Investments Ltd
and its Board of Directors, as a body, for my work or for this report.
It is your duty to ensure that
Aurora 4 Investments Ltd
has kept adequate accounting records and to prepare statutory
financial statements
that give a true and fair view of the assets, liabilities, financial position and loss of
Aurora 4 Investments Ltd
. You consider that
Aurora 4 Investments Ltd
is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of Aurora 4 Investments Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Alderton Accountancy Ltd
962 Eastern Avenue
Newbury Park
Ilford
Essex
IG2 7JD
United Kingdom
Date:
28 February 2025
Aurora 4 Investments Ltd
Statement of Financial Position
31 August 2024
20242023
Note££
Current assets    
Debtors 5
246,030
 
268,230
 
Cash at bank and in hand
16,182
 
40,808
 
262,212
 
309,038
 
Creditors: amounts falling due within one year 6
(8,550
)
(9,590
)
Net current assets
253,662
 
299,448
 
Total assets less current liabilities 253,662   299,448  
Creditors: amounts falling due after more than one year 7
(256,511
)
(299,973
)
Net liabilities
(2,849
)
(525
)
Capital and reserves    
Called up share capital
1,000
 
100
 
Profit and loss account
(3,849
)
(625
)
Shareholders deficit
(2,849
)
(525
)
For the year ending
31 August 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
28 February 2025
, and are signed on behalf of the board by:
Miss A Raja
Director
Company registration number:
08882626
Aurora 4 Investments Ltd
Notes to the Financial Statements
Year ended
31 August 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
55 Alderton Hill
,
Loughton
,
Essex
,
IG10 3JD
, .

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Average number of employees

The average number of persons employed by the company during the year was Nil (2023: Nil).

5 Debtors

20242023
££
Other debtors
246,030
 
268,230
 

6 Creditors: amounts falling due within one year

20242023
££
Other creditors
8,550
 
9,590
 

7 Creditors: amounts falling due after more than one year

20242023
££
Bank loans and overdrafts
35,253
 
38,615
 
Other creditors
221,258
 
261,358
 
256,511
 
299,973