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REGISTERED NUMBER: 06518118 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

AURORA TECHNOLOGY CONSULTANTS LTD

AURORA TECHNOLOGY CONSULTANTS LTD (REGISTERED NUMBER: 06518118)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


AURORA TECHNOLOGY CONSULTANTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: R B Grant





SECRETARY: H W Grant





REGISTERED OFFICE: Mill House
126 High Street
Steyning
West Sussex
BN44 3RD





REGISTERED NUMBER: 06518118 (England and Wales)





ACCOUNTANTS: Crowe U.K. LLP
2nd Floor
Medway Bridge House
1-8 Fairmeadow
Maidstone
Kent
ME14 1JP

AURORA TECHNOLOGY CONSULTANTS LTD (REGISTERED NUMBER: 06518118)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18 24

CURRENT ASSETS
Debtors 5 23,658 5,643
Cash at bank 12,865 7,300
36,523 12,943
CREDITORS
Amounts falling due within one year 6 36,171 13,681
NET CURRENT ASSETS/(LIABILITIES) 352 (738 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

370

(714

)

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 270 (814 )
SHAREHOLDERS' FUNDS 370 (714 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 24 March 2025 and were signed by:





R B Grant - Director


AURORA TECHNOLOGY CONSULTANTS LTD (REGISTERED NUMBER: 06518118)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Aurora Technology Consultants Ltd 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.

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.

Going concern
Accounting standards require the director to consider the appropriateness of the going concern basis when preparing the financial statements. The director confirms that he considers that the going concern basis remains appropriate. The director believes that the company has sufficient resources to continue in operational existence for the foreseeable future. The director believes this to be the case as the company has positive reserves and cash balances.

Thus he continues to adopt the going concern basis of accounting in preparing the annual financial statements.

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

Income is recognised at the date of invoice when the company earns the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on reducing balance

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.

AURORA TECHNOLOGY CONSULTANTS LTD (REGISTERED NUMBER: 06518118)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


2. ACCOUNTING POLICIES - continued

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term creditors are measured at the transaction price.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more then 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known accounts of cash with no significant risk of change in value.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

FRS102 - Reduced disclosure exemptions
The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
- the requirements of Section 7 Statement of Cash Flows;
- the requirements of Section 3 Financial Statement Presentation paragraph 3.17 (d);
- the requirements of Section 11 Financial Instruments paragraphs 11.39 to 11.48A;
- the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.29;
- the requirements of Section 26 Share-based Payment paragraphs 26.18(b), 26.19 to 26.21 and 26.23;
- the requirements of Section 33 Related Party Disclosures paragraph 33.7.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Office
equipment
£   
COST
At 1 April 2023
and 31 March 2024 1,794
DEPRECIATION
At 1 April 2023 1,770
Charge for year 6
At 31 March 2024 1,776
NET BOOK VALUE
At 31 March 2024 18
At 31 March 2023 24

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 2,143 5,643
Directors' loan accounts 21,515 -
23,658 5,643

AURORA TECHNOLOGY CONSULTANTS LTD (REGISTERED NUMBER: 06518118)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 27 1,510
Corporation tax 28,668 -
VAT 1,830 6,441
Other creditors 1,200 75
Directors' loan accounts - 2,795
Accruals and deferred income 4,446 2,860
36,171 13,681

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

8. RESERVES
Retained
earnings
£   

At 1 April 2023 (814 )
Profit for the year 86,584
Dividends (85,500 )
At 31 March 2024 270

9. RELATED PARTY DISCLOSURES

Director
At the balance sheet date, Dr R B Grant owed £21,515 to the company (2023: £2,795 owed to the director). This amount is included in debtors due within one year, is unsecured, interest free and repaid within nine months of the year end.

Gas Recovery & Recycle Ltd
During the year, the company supplied consultancy services of £126,417 to Gas Recovery & Recycle Ltd (2023: £48,583). Gas Recovery & Recycle Ltd paid £1,200 (2023: £nil) of accountancy fees on behalf of the company. At the year balance sheet date, £1,200 (2023: £3,500 was owed from) was owed to Gas Recovery & Recycle Ltd, a company under the significant influence of the director, Dr R B Grant.

10. ULTIMATE CONTROLLING PARTY

The controlling party is R B Grant.