REGISTERED NUMBER: 12770624 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Aurelie Group Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L Robinson

Mr R Robinson

REGISTERED OFFICE:

8 Glebe Road

Harrogate

North Yorkshire

HG2 0LZ

REGISTERED NUMBER:

12770624 (England and Wales)

ACCOUNTANTS:

Wild & Co Chartered Accountants

Windsor House

Cornwall Road

Harrogate

HG1 2PW

FIXED ASSETS

Tangible assets

4

641

390

CURRENT ASSETS

Stocks

2,489

5,055

Cash at bank

2,667

10,801

5,156

15,856

CREDITORS

Amounts falling due within one year

51,457

56,610

NET CURRENT LIABILITIES

(46,301

)

(40,754

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(45,660

)

(40,364

)

CAPITAL AND RESERVES

Called up share capital

5

2

2

Retained earnings

(45,662

)

(40,366

)

SHAREHOLDERS' FUNDS

(45,660

)

(40,364

)

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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 30 September 2025 and were signed on its behalf by:

Mrs L Robinson - Director

Mr R Robinson - Director

1.	STATUTORY INFORMATION

Aurelie Group 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

Straight line over 3 years

Computer equipment

-

Straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Going concern

At the balance sheet date, the company's liabilities exceed its assets. The company has received assurance from the directors that the company has adequate resources to continue in operational existence for twelve months from the date of approval of these financial statements. On this basis, the director considers it appropriate to prepare accounts on a going concern basis.

However, should financial support mentioned above not be forthcoming, the going concern basis used in preparing the company accounts may be invalid and adjustment would have to be made to reduce the value of assets to their realisable amount and provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2024

816

Additions

770

At 31 December 2024

1,586

DEPRECIATION

At 1 January 2024

426

Charge for year

519

At 31 December 2024

945

NET BOOK VALUE

At 31 December 2024

641

At 31 December 2023

390

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

2

Ordinary

1

2

2

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24

31.12.23

£

£

Mrs L Robinson

Balance outstanding at start of year

(51,286

)

(50,647

)

Amounts advanced

(4,944

)

(3,629

)

Amounts repaid

5,751

2,990

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(50,479

)

(51,286

)

7.	RELATED PARTY DISCLOSURES

The director loan of £50,479 is money advanced to the Company by the Director as at 31 December 2024. The loan is unsecured and interest free. The loan is repayable on demand