Aura Infection Control Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

1. General Information

Aura Infection Control Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08814266 . 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. Turnover

The turnover shown in the profit and loss account represents amounts invoiced for goods and services, recognised on an accruals basis, exclusive of Value Added Tax.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill - 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

2.4. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:

Motor vehicles	- 25% reducing balance
Fixtures and fittings	- 25% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

2.6. Stocks and Work in Progress

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

2.7. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Page 3

Page 4

Aura Infection Control Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.8. Foreign Currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

2.9. 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.

2.10. Pensions

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

2.11. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

2.12. Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2024: 18)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	1,150,000

As at 31 March 2025	1,150,000

Amortisation
As at 1 April 2024	1,150,000

As at 31 March 2025	1,150,000

...CONTINUED

Page 4

Page 5

Aura Infection Control Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Motor vehicles	Fixtures and fittings	Total
	£	£	£
Cost
As at 1 April 2024	-	17,763	17,763
Additions	46,295	7,595	53,890

As at 31 March 2025	46,295	25,358	71,653

Depreciation
As at 1 April 2024	-	11,682	11,682
Provided during the period	5,787	2,056	7,843

As at 31 March 2025	5,787	13,738	19,525

Net Book Value
As at 31 March 2025	40,508	11,620	52,128

As at 1 April 2024	-	6,081	6,081

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor vehicles	40,508	-

6. Investments

	Listed
	£
Cost
As at 1 April 2024	-
Additions	150,000

As at 31 March 2025	150,000

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	150,000

As at 1 April 2024	-

7. Stocks

	2025	2024
	£	£
Finished goods	213,014	131,629

Page 5

Page 6

Aura Infection Control Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	527,296	606,476
Other debtors	1,034,813	747,875

	1,562,109	1,354,351

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,676	-
Trade creditors	180,035	159,705
Bank loans and overdrafts	484,652	644,813
Other creditors	40,070	38,018
Taxation and social security	225,773	182,877

	937,206	1,025,413

10. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	32,837	-
Bank loans	-	74,784

	32,837	74,784

11. Secured Creditors

The bank overdraft, representing a factoring account, is secured by a fixed and floating charge dated 8th April 2024 over all the company's undertaking, property, rights and assets whatsoever and wheresoever both present and future.

The Hire Purchase liability is secrured over the asset to which they relate.

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	39,514	-
Bank loans and overdrafts	343,629	395,017

12. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	14	14

Page 6

Page 7

Aura Infection Control Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

13. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	60,000	60,000
Later than one year and not later than five years	150,000	210,000

	210,000	270,000

14. Directors Advances, Credits and Guarantees

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mrs Laura Edgar	898	2,462	-	-	3,360

The above loan is interest free and repayable on demand.

15. Related Party Transactions

The following related party transactions were undertaken during the year:

A director withdrew amounts totalling £2,462 (2024: £2,968), introduced amounts totalling £Nil (2024:£Nil). The amount payable to the company at the balance sheet date was £3,360 (2024 amount payable to the company:£ 898).

The aggregate remuneration paid to key management personnel for the year was £9,100 (2024:£9,100).

Dividends were paid to Edgar AIC Ltd amounting to £50,000 (2024: £50,000).

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

16. Ultimate Parent Undertaking and Controlling Party

As of 26 February 2021, the company's immediate and ultimate parent undertaking is Edgar AIC Ltd . Edgar AIC Ltd was incorporated in England and Wales. Copies of Edgar AIC Ltd accounts may be obtained from the registered office, Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, United Kingdom, L1 3DN . The ultimate controlling party is Laura Edgar who controls 100% of the shares of Edgar AIC Ltd .

Page 7

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		52,128		6,081
Investments	6		150,000		-

			202,128		6,081
CURRENT ASSETS
Stocks	7	213,014		131,629
Debtors	8	1,562,109		1,354,351
Cash at bank and in hand		50,480		271,711

		1,825,603		1,757,691
Creditors: Amounts Falling Due Within One Year	9	(937,206 )		(1,025,413 )

NET CURRENT ASSETS (LIABILITIES)			888,397		732,278

TOTAL ASSETS LESS CURRENT LIABILITIES			1,090,525		738,359

Creditors: Amounts Falling Due After More Than One Year	10		(32,837 )		(74,784 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(13,032 )		(1,520 )

NET ASSETS			1,044,656		662,055

CAPITAL AND RESERVES
Called up share capital	12		14		14
Profit and Loss Account			1,044,642		662,041

SHAREHOLDERS' FUNDS			1,044,656		662,055