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REGISTERED NUMBER: 12590002 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Auralis Lighting UK Ltd

Auralis Lighting UK Ltd (Registered number: 12590002)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Auralis Lighting UK Ltd

Company Information
for the Year Ended 31 December 2024







DIRECTOR: A Citterio





REGISTERED OFFICE: 5th Floor
10 Brook Street
Mayfair
London
W1S 1BG





REGISTERED NUMBER: 12590002 (England and Wales)






Auralis Lighting UK Ltd (Registered number: 12590002)

Balance Sheet
31 December 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 4 13,428 17,472
Cash at bank 25,316 3,684
38,744 21,156
CREDITORS
Amounts falling due within one year 5 260,737 206,646
NET CURRENT LIABILITIES (221,993 ) (185,490 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(221,993

)

(185,490

)

CREDITORS
Amounts falling due after more than one year 6 96,189 72,334
NET LIABILITIES (318,182 ) (257,824 )

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 7 (319,182 ) (258,824 )
(318,182 ) (257,824 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Auralis Lighting UK Ltd (Registered number: 12590002)

Balance Sheet - continued
31 December 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 April 2025 and were signed by:





A Citterio - Director


Auralis Lighting UK Ltd (Registered number: 12590002)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Auralis Lighting UK Limited is a private company, limited by shares, registered in England & 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 year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 year was 2 (2023 - 1 ) .

Auralis Lighting UK Ltd (Registered number: 12590002)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 9,316 13,360
Other debtors 1,078 1,078
Prepayments and accrued income 3,034 3,034
13,428 17,472

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Credit card 531 365
Trade creditors 242,512 182,334
Social security and other taxes 46 3,948
VAT 8,972 11,675
Accruals and deferred income 3,896 3,896
Wages due 4,780 4,428
260,737 206,646

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 96,189 72,334

7. RESERVES
Retained
earnings
£   

At 1 January 2024 (258,824 )
Deficit for the year (60,358 )
At 31 December 2024 (319,182 )

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Penta Srl.