Acorah Software Products - Accounts Production 16.3.350 false true true false 18 August 2023 31 December 2024 31 December 2024 15082641 Mr Martyn Tuffs Mr Simon Coulson Mr Benjamin Moore true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15082641 2023-08-17 15082641 2024-12-31 15082641 2023-08-18 2024-12-31 15082641 frs-core:CurrentFinancialInstruments 2024-12-31 15082641 frs-core:ShareCapital 2024-12-31 15082641 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 15082641 frs-bus:PrivateLimitedCompanyLtd 2023-08-18 2024-12-31 15082641 frs-bus:FilletedAccounts 2023-08-18 2024-12-31 15082641 frs-bus:SmallEntities 2023-08-18 2024-12-31 15082641 frs-bus:AuditExempt-NoAccountantsReport 2023-08-18 2024-12-31 15082641 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-18 2024-12-31 15082641 1 2023-08-18 2024-12-31 15082641 frs-bus:Director1 2023-08-18 2024-12-31 15082641 frs-bus:Director2 2023-08-18 2024-12-31 15082641 frs-bus:Director3 2023-08-18 2024-12-31 15082641 frs-countries:EnglandWales 2023-08-18 2024-12-31
Registered number: 15082641
Aura Nominees Limited
Unaudited Financial Statements
For the Period 18 August 2023 to 31 December 2024
Mendip Accounting Solutions Ltd
6 Hill Road
Clevedon
North Somerset
BS21 7NE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15082641
31 December 2024
Notes £ £
Creditors: Amounts Falling Due Within One Year 4 (1,302 )
NET CURRENT ASSETS (LIABILITIES) (1,302 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,302 )
NET LIABILITIES (1,302 )
CAPITAL AND RESERVES
Called up share capital 5 10
Profit and Loss Account (1,312 )
SHAREHOLDERS' FUNDS (1,302)
For the period ending 31 December 2024 the company was entitled to exemption from audit 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Martyn Tuffs
Director
14/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Aura Nominees Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15082641 . The registered office is 30 Queen Square, Penthouse Office, Bristol, BS1 4ND.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The company currently relies on the continued financial support from its parent company.  With the net liability position of the Company in mind, the directors have separately reviewed group forecasts in which the Company is included, for the foreseeable future. The group forecasts and the confirmed support available, which is affordable to the group, indicate that the Company will be able to meet its cash flow demands and liabilities as they fall due, and the directors therefore believe that the financial statements have been appropriately prepared on a going concern basis.
2.3. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. 
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities 
Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Creditors: Amounts Falling Due Within One Year
31 December 2024
£
Group undertaking 2
Other creditors 1,300
1,302
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Page 3
5. Share Capital
31 December 2024
£
Allotted, Called up and fully paid 10
6. Related Party Transactions
During the period, Aura Nominees Limited held Growth Shares on behalf of employees of Aura Power Development Limited, the ultimate parent company. Aura Nominees Limited acts solely as a nominee shareholder, with no economic interest in the shares.
The Growth Shares are not recognised as assets or liabilities in these financial statements, as Aura Nominees Limited neither controls the associated economic benefits nor has any related obligations. Responsibility for administering the growth share plan, including eligibility, performance conditions, and vesting, lies entirely with Aura Power Development Limited.
7. Ultimate Controlling Party
The parent company is  Aura Power Solar UK Ltd, a company incorporated in the United Kingdom. The registered office for Aura Power Solar Ltd is 30 Queen Square, Penthouse Office, Bristol, BS1 4ND. The ultimate controlling party is Aura Power Developments Ltd, a company incorporated in the United Kingdom. The registered office for Aura Power Developments Ltd is 30 Queen Square, Penthouse Office, Bristol, BS1 4ND
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