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AURORA RISING HOLDINGS LTD

Registered Number
12996860
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

AURORA RISING HOLDINGS LTD
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

K Jackson
O R Jackson

Registered Address

179 Park Lane
Poynton
Stockport
SK12 1RH

Registered Number

12996860 (England and Wales)
AURORA RISING HOLDINGS LTD
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments444
Investment property31,345,240-
1,345,2444
Current assets
Debtors5598,883624,366
Cash at bank and on hand5,149432
604,032624,798
Creditors amounts falling due within one year6(580,679)-
Net current assets (liabilities)23,353624,798
Total assets less current liabilities1,368,597624,802
Creditors amounts falling due after one year7(810,924)-
Net assets557,673624,802
Capital and reserves
Called up share capital100100
Other reserves625,000625,000
Profit and loss account(67,427)(298)
Shareholders' funds557,673624,802
The financial statements were approved and authorised for issue by the Board of Directors on 1 July 2025, and are signed on its behalf by:
K Jackson
Director
O R Jackson
Director

Registered Company No. 12996860
AURORA RISING HOLDINGS LTD
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20242023
Average number of employees during the year22
3.Investment property

£
Additions1,778,285
Disposals(433,045)
At 30 November 241,345,240
4.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 December 2344
At 30 November 2444
Net book value
At 30 November 2444
At 30 November 2344

Notes

1Investments in group undertakings and participating interests
5.Debtors: amounts due after one year

2024

2023

££
Amounts owed by group undertakings 597,463624,270
Total597,463624,270
6.Creditors: amounts due within one year

2024

2023

££
Other creditors580,679-
Total580,679-
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts776,165-
Amounts owed to related parties34,759-
Total810,924-
8.Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the company becomes aware of the obligation and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.