| Auracourt Management Limited |
| (Company No: 15479710 England and Wales) |
| Director's Report |
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| The director presents his report and accounts for the period from 10 February 2024 to 28 February 2025 |
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| Directors |
| Gaurangkumar Babulal Velani was appointed on 10 February 2024. |
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| Statement of directors' responsibilities |
| The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations. |
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| Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to: |
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| - select suitable accounting policies and then apply them consistently; |
| - make judgements and estimates that are reasonable and prudent; |
| - prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business. |
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| The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the counts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. |
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| Small company provisions |
This report has been prepared in accordance with the special provsions
relating to small companies in Part 15 of the Companies Act 2006. |
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| Approved by the board on: 30/10/2025 |
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| …....................................................... |
| Gaurangkumar Babulal Velani |
| Director |
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| Formula driven text is placed here and then referred to by cells in the main body of the accounts |
| To indicate that the company has only one director, or that the sole director is female, click on the Workbook Properties button (second button on the VT toolbar) |
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| Directors report and balance sheet |
| The director presents his report and accounts for the period from 10 February 2024 to 28 February 2025 |
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| For the period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. |
| The members have not required the company to obtain an audit in accordance with section 476 of the companies Act 2006. |
| The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
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| for the year ended 28 February 2025 |
| for the period ended 28 February 2025 |
| For the period from 10 February 2024 to 28 February 2025 |
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| For the period from 10 February 2024 to 28 February 2025 |
| for the period ended 28 February 2025 |
| period |
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| 's |
| presents |
| his |
| is |
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| The director acknowledges his responsibilities for |
| complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
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| These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. |
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| The following persons served as directors during the period: |
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| for the information of the director only |
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| Statement of directors responsibilities |
| The director is responsible for preparing the report and accounts in accordance with applicable law and regulations. |
|
| Company law requires the director to prepare accounts for each financial year. |
|
| Under that law the director has elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). |
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| Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. |
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| In preparing these accounts, the director is required to: |
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| select suitable accounting policies and then apply them consistently; |
| make judgements and estimates that are reasonable and prudent; |
| prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business. |
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| The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the accounts comply with the Companies Act 2006. |
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| He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. |
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| Accountants and auditors reports |
| We have audited the accounts of Auracourt Management Limited (the 'company') for the period ended 28 February 2025 which comprise |
| the Profit and Loss Account, the Balance Sheet |
| and the related notes |
| and notes to the accounts, including significant accounting policies |
| . The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including |
| Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). |
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| give a true and fair view of the state of the company's affairs as at |
| 28 February 2025 and of its loss for the period then ended; |
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| As explained more fully in the Statement of Director's Responsibilities, the director is |
| responsible for the preparation of the accounts and for being satisfied that they give a true and fair view. Our responsibility is to audit and express an opinion on the accounts in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board's (APB's) Ethical Standards for Auditors. |
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| In our opinion, based on the work undertaken in the course of the audit, the information given in the Directors' Report for the financial period for which the accounts are prepared is consistent with the accounts and has been prepared in accordance with applicable legal requirements. |
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| In accordance with your instructions, we have prepared the accounts which comprise |
| from the accounting records of the company and on the basis of information and explanations you have given to us. |
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| You consider that the company is exempt from an audit for the period ended 28 February 2025. |
| You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial period and of its profit or loss for the financial period. |
| financial period |
| financial period. |
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| In accordance with the engagement letter dated 0 January 1900 |
| , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the accounts of the company which comprise |
| from the accounting records and information and explanations you have given to us. |
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| You have acknowledged on the balance sheet as at 28 February 2025 |
| your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| You consider that the company is exempt from the statutory requirement for an audit for the |
| period. |
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| We have reviewed the accounts of Auracourt Management Limited for the period ended 28 February 2025, which comprise |
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| This report is made solely to the Company’s directors, as a body, in accordance with the terms of our engagement letter dated 0 January 1900. |
| Our review has been undertaken so that we might state to the company's directors those matters we have agreed with them in our engagement letter and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company’s directors as a body for our work, for this report or the conclusions we have formed. |
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| so as to give a true and fair view of the state of the Company’s affairs as at 28 February 2025, and of its loss for the period then ended; |
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| ACCA report |
| This report is made solely to the Board of Directors of Auracourt Management Limited, as a body, in accordance with the terms of our engagement letter dated 0 January 1900. |
| Our work has been undertaken solely to prepare for your approval the accounts of Auracourt Management Limited and state those matters that we have agreed to state to the Board of Directors of Auracourt Management Limited, as a body, in this report |
| in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. |
| in accordance with ICAEW Technical Release 07/16 AAF. |
| To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Auracourt Management Limited and its Board of Directors as a body for our work or for this report. |
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| It is your duty to ensure that Auracourt Management 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 loss of Auracourt Management Limited. |
| You consider that Auracourt Management Limited is exempt from the statutory audit requirement for the period. |
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| We have not been instructed to carry out an audit or a review of the accounts of Auracourt Management 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 |