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REGISTERED NUMBER: 11665405 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

AUROBOROS LTD

AUROBOROS LTD (REGISTERED NUMBER: 11665405)






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

Chartered accountants' report 7

AUROBOROS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Ms A Aulbekova
Ms P J Weber





REGISTERED OFFICE: Suite LU.231
The Light Bulb
1 Filament Walk
Wandsworth
London
SW18 4GQ





REGISTERED NUMBER: 11665405 (England and Wales)





ACCOUNTANTS: Z group
Suite LU.231
The Light Bulb
1 Filament Walk
Wandsworth
London
SW18 4GQ

AUROBOROS LTD (REGISTERED NUMBER: 11665405)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 161,395 236,550
Tangible assets 5 1,419 2,105
162,814 238,655

CURRENT ASSETS
Stocks 6 14,424 26,539
Debtors 7 44,051 41,755
Cash at bank and in hand 11,658 652,065
70,133 720,359
CREDITORS
Amounts falling due within one year 8 46,037 109,426
NET CURRENT ASSETS 24,096 610,933
TOTAL ASSETS LESS CURRENT
LIABILITIES

186,910

849,588

PROVISIONS FOR LIABILITIES 1,594 299
NET ASSETS 185,316 849,289

CAPITAL AND RESERVES
Called up share capital 9 89 100
Investments 2,250,482 2,250,482
Retained earnings (2,065,255 ) (1,401,293 )
185,316 849,289

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 directors acknowledge their 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.

AUROBOROS LTD (REGISTERED NUMBER: 11665405)

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 Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2025 and were signed on its behalf by:




Ms A Aulbekova - Director



Ms P J Weber - Director


AUROBOROS LTD (REGISTERED NUMBER: 11665405)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Auroboros 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.

INTANGIBLE ASSETS
The company amortizes digital inventory held for resale over a useful life of 2 years, applying the straight-line method. In the prior year digital inventory held for resale was treated as stock, and has been re-stated to align with Financial Reporting Standard 102.

Website development costs are amortized over 4 years, applying the straight-line method.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.
Computer and office equipment - 25% on cost

STOCKS
Stocks comprise cryptoassets, fabrics and unfinished goods and are valued at the lower of cost and net realisable value and .

TAXATION
Taxation for the year 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 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.

AUROBOROS LTD (REGISTERED NUMBER: 11665405)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE ASSETS
Other
intangible
assets
£   
COST
At 1 January 2024 312,744
Additions 89,200
At 31 December 2024 401,944
AMORTISATION
At 1 January 2024 76,194
Charge for year 164,355
At 31 December 2024 240,549
NET BOOK VALUE
At 31 December 2024 161,395
At 31 December 2023 236,550

5. TANGIBLE FIXED ASSETS
Computer
and
office
equipment
£   
COST
At 1 January 2024
and 31 December 2024 3,362
DEPRECIATION
At 1 January 2024 1,257
Charge for year 686
At 31 December 2024 1,943
NET BOOK VALUE
At 31 December 2024 1,419
At 31 December 2023 2,105

AUROBOROS LTD (REGISTERED NUMBER: 11665405)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

6. STOCKS

Included in Stock is fabrics and unfinished goods valued at £14,424 as of 31 December 2024
(2023: Included in Stock was a cryptocurrency asset valued at £26,538)

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 8,700 8,866
Other debtors 35,351 32,889
44,051 41,755

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 30,991 24,822
Taxation and social security - 420
Other creditors 15,046 84,184
46,037 109,426

9. CALLED UP SHARE CAPITAL

Number: Class: Nominal value: 31.12.24 31.12.23
£    £   
1,100,800 Ordinary $0.0001 86 100
2 Founder $0.0001 0.0002 0.0002
32,000 Growth $0.0001 2.56


88.56 100


On 20 June 2023 the company redesignated its £1 Ordinary shares as $0.0001 Ordinary shares, and
redenominated its issued £100 ordinary share capital to 1,280,000 Ordinary shares.
On 20 June 2023 the company authorised the issue of 2 Founder Shares with a nominal value of $0.0001 per share.
On 26 February 2024 company purchased 179,200 Ordinary shares with a nominal value of $0.0001 per share for cancellation. At the balance sheet date the total number of Ordinary shares in issue stood at 1,100,800 with a nominal value of $0.0001 per share.
On 29 April 2024 the company authorised the issue of 32,000 Growth shares with a nominal value of $0.0001 per share.

10. GOING CONCERN

The financial statements have been prepared on a going concern basis. The directors have reviewed the company’s financial position and, having considered its forecast cash flows and future funding requirements, have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors are committed to providing financial support as required, and therefore consider it appropriate to prepare the financial statements on a going concern basis.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
AUROBOROS LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Auroboros Ltd for the year ended 31 December 2024 which comprise the Income statement, Balance sheet 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Auroboros Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Auroboros Ltd and state those matters that we have agreed to state to the Board of Directors of Auroboros Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Auroboros Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Auroboros Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Auroboros Ltd. You consider that Auroboros 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 financial statements of Auroboros 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 financial statements.






Z group
Suite LU.231
The Light Bulb
1 Filament Walk
Wandsworth
London
SW18 4GQ


Date: .............................................