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REGISTERED NUMBER: 14823704 (England and Wales)















Financial Statements for the Period 24 April 2023 to 30 April 2024

for

Aiera International Ltd

Aiera International Ltd (Registered number: 14823704)

Contents of the Financial Statements
for the Period 24 April 2023 to 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Aiera International Ltd

Company Information
for the Period 24 April 2023 to 30 April 2024







DIRECTOR: K M Sena





REGISTERED OFFICE: 2 Craven Road
Ealing
London
W5 2UA





REGISTERED NUMBER: 14823704 (England and Wales)





AUDITORS: Merchant Mackinlay Simpson Ltd
Statutory Auditors
2 Craven Road
Ealing
London
W5 2UA

Aiera International Ltd (Registered number: 14823704)

Balance Sheet
30 April 2024

Notes £   
CURRENT ASSETS
Debtors 4 110,200

CREDITORS
Amounts falling due within one year 5 123,037
NET CURRENT LIABILITIES (12,837 )
TOTAL ASSETS LESS CURRENT LIABILITIES (12,837 )

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings (12,937 )
(12,837 )

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 12 March 2025 and were signed by:





K M Sena - Director


Aiera International Ltd (Registered number: 14823704)

Notes to the Financial Statements
for the Period 24 April 2023 to 30 April 2024


1. STATUTORY INFORMATION

Aiera International 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.

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

Taxation
Taxation for the period 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 period 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 .

Aiera International Ltd (Registered number: 14823704)

Notes to the Financial Statements - continued
for the Period 24 April 2023 to 30 April 2024


4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Amounts owed by group undertakings 110,200

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 803
Amounts owed to group undertakings 109,242
Taxation and social security 4,047
Other creditors 8,945
123,037

6. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Ketan Ramesh Patel FCCA (Senior Statutory Auditor)
for and on behalf of Merchant Mackinlay Simpson Ltd

7. RELATED PARTY DISCLOSURES

As at 30 April 2024, a total of £109,242 was due to Aiera Inc, Aiera International Ltd's parent company. A total of £110,200 was due from Aiera Advisors LLC, a group company as at 30 April 2024. There are no agreed terms of repayment on these balances.

8. FINANCIAL SUPPORT

The parent company, Aiera Inc, incorporated in Delaware, USA, continues to support the company for the foreseeable future should the need arise in meeting its obligations as and when they fall due.