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Logo On Report
Registered Number: 06341294


 

 

 

AURACLE SOUND LTD


Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AURACLE SOUND LTD for the year ended 31 August 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AURACLE SOUND LTD for the year ended 31 August 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of AURACLE SOUND LTD , as a body, in accordance with the terms of our engagement letter dated 25 April 2025. Our work has been undertaken solely to prepare for your approval the accounts of AURACLE SOUND LTD and state those matters that we have agreed to state to the Board of Directors of AURACLE SOUND LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AURACLE SOUND LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that AURACLE SOUND LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AURACLE SOUND LTD . You consider that AURACLE SOUND LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of AURACLE SOUND LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 August 2024.



....................................................
Boffix & Co Accountancy Limited
Boffix & Co Accountancy Limited

St Alban Tower
Wood Street
London
EC2V 7AF
25 April 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 4,839    6,754 
Investments 4 14,581    14,581 
19,420    21,335 
Current assets      
Debtors 38,445    42,521 
Cash at bank and in hand 93,315    153,960 
131,760    196,481 
Creditors: amount falling due within one year (51,654)   (92,686)
Net current assets 80,106    103,795 
 
Total assets less current liabilities 99,526    125,130 
Net assets 99,526    125,130 
 

Capital and reserves
     
Share premium account 90    90 
Profit and loss account 99,436    125,040 
Shareholders' funds 99,526    125,130 
 


For the year ended 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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 25 April 2025 and were signed on its behalf by:


-------------------------------
Edward Robert BIGLAND
Director
2
General Information
AURACLE SOUND LTD is a private company, limited by shares, registered in , registration number 06341294, registration address UNIT 14 THE APPOLLO, 18 ALL SAINTS ROAD LONDON, W11 1HH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 33% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 September 2023 23,623    23,623 
Additions 428    428 
Disposals  
At 31 August 2024 24,051    24,051 
Depreciation
At 01 September 2023 16,869    16,869 
Charge for year 2,343    2,343 
On disposals  
At 31 August 2024 19,212    19,212 
Net book values
Closing balance as at 31 August 2024 4,839    4,839 
Opening balance as at 01 September 2023 6,754    6,754 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 September 2023 14,581    14,581 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 August 2024 14,581    14,581 

3