Aurora Transformation Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Aurora Transformation Limited for the year ended 30 April 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aurora Transformation Limited which comprise the Profit and Loss Account, the 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Aurora Transformation Limited , as a body, in accordance with the terms of our engagement letter dated 04 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of Aurora Transformation Limited and state those matters that we have agreed to state to the director of Aurora Transformation Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aurora Transformation Limited and its director as a body for our work or for this report.

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

17th September 2025

Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

Page 1

Page 2

Aurora Transformation Limited

Balance Sheet

As At 30 April 2025

Balance Sheet

Registered number: 07591860

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,661		1,955
Investments	5		29,188		29,188

			30,849		31,143
CURRENT ASSETS
Debtors	6	43,041		425
Cash at bank and in hand		58,676		65,121

		101,717		65,546
Creditors: Amounts Falling Due Within One Year	7	(42,463 )		(43,214 )

NET CURRENT ASSETS (LIABILITIES)			59,254		22,332

TOTAL ASSETS LESS CURRENT LIABILITIES			90,103		53,475

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(316 )		(372 )

NET ASSETS			89,787		53,103

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			89,786		53,102

SHAREHOLDERS' FUNDS			89,787		53,103

Page 2

Page 3

Aurora Transformation Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 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 Victoria Fleming

Director

17th September 2025

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

Aurora Transformation Limited

Notes to the Financial Statements

For The Year Ended 30 April 2025

Notes to the Financial Statements

1. General Information

Aurora Transformation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07591860 . The registered office is 7 Monck Drive, Nantwich, Cheshire, CW5 5UP.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	15% on reducing balance method
Computer Equipment	33% on straight line method

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

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

Page 4

Page 5

Aurora Transformation Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2024	3,000	6,649	9,649
Disposals	-	(6,649 )	(6,649 )

As at 30 April 2025	3,000	-	3,000

Depreciation
As at 1 May 2024	1,045	6,649	7,694
Provided during the period	294	-	294
Disposals	-	(6,649 )	(6,649 )

As at 30 April 2025	1,339	-	1,339

Net Book Value
As at 30 April 2025	1,661	-	1,661

As at 1 May 2024	1,955	-	1,955

5. Investments

	Other
	£
Cost
As at 1 May 2024	29,188

As at 30 April 2025	29,188

Provision
As at 1 May 2024	-

As at 30 April 2025	-

Net Book Value
As at 30 April 2025	29,188

As at 1 May 2024	29,188

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	43,041	425

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	379	1,750
Taxation and social security	42,084	41,464

	42,463	43,214

Page 5

Page 6

Aurora Transformation Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	316	372

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 May 2024	372	372
Reversals	(56 )	(56)

Balance at 30 April 2025	316	316

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

Page 6