Edgar AIC Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 12318994

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1,334,664		1,334,664

			1,334,664		1,334,664
CURRENT ASSETS
Debtors	5	1,802		1,418

		1,802		1,418
Creditors: Amounts Falling Due Within One Year	6	(1,235,855 )		(1,212,911 )

NET CURRENT ASSETS (LIABILITIES)			(1,234,053 )		(1,211,493 )

TOTAL ASSETS LESS CURRENT LIABILITIES			100,611		123,171

NET ASSETS			100,611		123,171

CAPITAL AND RESERVES
Called up share capital	7		10		10
Profit and Loss Account			100,601		123,161

SHAREHOLDERS' FUNDS			100,611		123,171

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges her 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

Mrs L J Edgar

Director

11 September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Edgar AIC Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12318994 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Going Concern Disclosure

The company is able to meet its day to day working capital requirements through the support of its director. Therefore the director considers it appropriate to prepare the financial statements on the going concern basis.

2.3. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered 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 reporting date that are expected to apply to the reversal of the timing difference.

2.4. Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

2.5. Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Investments

	Unlisted
	£
Cost
As at 1 April 2024	1,334,664

As at 31 March 2025	1,334,664

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	1,334,664

As at 1 April 2024	1,334,664

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Edgar AIC Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Subsidiary undertakings

The investment represents 100% of the issued ordinary share capital of Aura Infection Control Limited, a company registered in England and Wales. The registered office of Aura Infection Control Limited is Hanover Buildings, 11-13 Hanover Street, Liverpool, L1 3DN.

Aggregate capital and reserves as at 31 March 2025

Aura Infection Control Limited - £1,050,037

Profit and (loss) for the year as at 31 March 2025

Aura Infection Control Limited - £517,684

Under the provision of section 398 of the Companies Act 2006 the company is exempt from preparing consolidated accounts and has not done so, therefore the accounts show information about the company as an individual entity.

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1,802	1,418

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to group undertakings	989,645	672,526
Other creditors	246,210	540,385

	1,235,855	1,212,911

7. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	10	10

Amount of Allotted, Called Up Share Capital	10	10

8. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

9. Related Party Transactions

The following related party transactions were undertaken during the year:

A director introduced amounts totalling £147,812 (2024: £143,724) and withdrew amounts totalling £315,213 (2024: £261,213). At the balance sheet date the amount payable was £244,098 (2024:£411,499).

A subsidary was acquired on 26/02/2021 for the amount of £1,334,664. The subsidiary, provided loans totalling £25,000 (2024: £50,000) and repaid amounts totalling £342,118 (2024: £263,343). At the balance sheet date the amount payable was £987,740 (2024: £672,526).

Dividends were paid to the directors in respect of their shareholdings £20,925 (2024: £16,837).

The aggregate remuneration paid to key management personnel for the year was £Nil (2024: £Nil).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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