AURATUS RECRUITMENT LTD

Company Registration Number:
15068272 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2024

Period of accounts

Start date: 13 August 2023

End date: 31 December 2024

AURATUS RECRUITMENT LTD

Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

AURATUS RECRUITMENT LTD

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Principal activities of the company

Recruitment business



Directors

The director shown below has held office during the whole of the period from
13 August 2023 to 31 December 2024

Mark Partridge


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
8 May 2025

And signed on behalf of the board by:
Name: Mark Partridge
Status: Director

AURATUS RECRUITMENT LTD

Profit And Loss Account

for the Period Ended 31 December 2024

17 months to 31 December 2024


£
Turnover: 1,157,497
Cost of sales: 0
Gross profit(or loss): 1,157,497
Distribution costs: 0
Administrative expenses: ( 1,658,394 )
Other operating income: 155,824
Operating profit(or loss): (345,073)
Interest receivable and similar income: 0
Interest payable and similar charges: ( 37,121 )
Profit(or loss) before tax: (382,194)
Tax: 0
Profit(or loss) for the financial year: (382,194)

AURATUS RECRUITMENT LTD

Balance sheet

As at 31 December 2024

Notes 17 months to 31 December 2024


£
Called up share capital not paid: 1,000
Fixed assets
Intangible assets:   0
Tangible assets: 3 1,642
Investments:   0
Total fixed assets: 1,642
Current assets
Stocks:   0
Debtors: 4 397,953
Cash at bank and in hand: 71,202
Investments:   0
Total current assets: 469,155
Creditors: amounts falling due within one year: 5 ( 852,991 )
Net current assets (liabilities): (383,836)
Total assets less current liabilities: (381,194)
Creditors: amounts falling due after more than one year:   0
Provision for liabilities: 0
Accruals and deferred income: 0
Total net assets (liabilities): (381,194)
Capital and reserves
Called up share capital: 1,000
Profit and loss account: (382,194 )
Total Shareholders' funds: ( 381,194 )

The notes form part of these financial statements

AURATUS RECRUITMENT LTD

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 8 May 2025
and signed on behalf of the board by:

Name: Mark Partridge
Status: Director

The notes form part of these financial statements

AURATUS RECRUITMENT LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. Turnover is also measured net of the estimated value of customer returns and volume rebates.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs which are directly attributable in bringing the asset to its location and condition so that it is capable of operating in the manner intended by management. Depreciation is provided on all tangible fixed assets at rates which are calculated to write off the cost, less estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), of each asset on a systematic basis over its expected useful life as follows: Computer Equipment - three years straight line. Profits and losses on the disposal of fixed assets are included in the calculation of profit for the period. The director assesses the company’s tangible assets for evidence of impairment at each reporting date. Where there are indicators of impairment, the directors calculate recoverable amount of the asset(s) and compare this with the carrying amount. If recoverable amount is lower than carrying amount, the asset is written down to recoverable amount by way of an impairment loss which is recognised in profit or loss for the period. Impairment losses are reversed when there is evidence that the reasons giving rise to the original impairment have ceased to apply. Impairment losses are reversed through profit and loss but only to the extent that the reversal does not increase the carrying amount of the asset to the amount which would have been stated, net of depreciation, had no impairment loss been recognised.

    Other accounting policies

    Provisions Amounts recoverable from third parties are only recognised as assets when the receipt is virtually certain. Provisions are measured at the best estimate of the amount required to settle the obligation at the balance sheet date. The best estimate is the amount which the company would rationally pay to settle the obligation at the balance sheet date. Provisions for liabilities are measured at the present value of the expenditures expected to be required in order to settle the obligation where the effects of the time value of money are material using a pre-tax rate which reflects current market assessments. Increases in the provision at each balance sheet date arising due to the passage of time are recognised in profit or loss as an interest expense. Taxation Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods and is recognised in respect of all timing differences; although with certain exceptions. Timing differences are differences between taxable profit and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are only recognised to the extent that it is probable that they will be recoverable against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on investment property (and other non-depreciable tangible fixed assets) is measured using the tax rates and allowances which will apply to the sale of the asset. Amounts of current and deferred tax are generally recognised in profit or loss, except when they relate to items which are recognised in other comprehensive income or directly in equity and in such cases the amounts are also recognised in other comprehensive income or equity as the case may be. Foreign currencies Transactions in currencies other than the functional currency are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated to the functional currency at the exchange rate prevailing at the balance sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rate at the date of the transaction. All exchange differences are taken to profit or loss. Employee benefits Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee’s services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

AURATUS RECRUITMENT LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 2. Employees

    17 months to 31 December 2024
    Average number of employees during the period 8

AURATUS RECRUITMENT LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
Additions 2,365 2,365
Disposals
Revaluations
Transfers
At 31 December 2024 2,365 2,365
Depreciation
Charge for year 723 723
On disposals
Other adjustments
At 31 December 2024 723 723
Net book value
At 31 December 2024 1,642 1,642

AURATUS RECRUITMENT LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Debtors

17 months to 31 December 2024
£
Trade debtors 168,589
Prepayments and accrued income 100,663
Other debtors 128,701
Total 397,953

AURATUS RECRUITMENT LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Creditors: amounts falling due within one year note

17 months to 31 December 2024
£
Trade creditors 126,809
Taxation and social security 26,659
Accruals and deferred income 43,804
Other creditors 655,719
Total 852,991