Registration number: 08915074

Aurelia Advisory Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Aurelia Advisory Limited

Company Information

Director

R M A Connell

Registered office

Innovations House 19 Staple Gardens Winchester Hampshire SO23 8SR

Accountants

Tax Innovations Limited Innovations House 19 Staple Gardens Winchester Hampshire SO23 8SR

Aurelia Advisory Limited

(Registration number: 08915074)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	900	1,442
Current assets
Debtors	5	3,407	3,135
Cash at bank and in hand		22,158	24,435
		25,565	27,570
Creditors: Amounts falling due within one year	6	(15,089)	(12,344)
Net current assets		10,476	15,226
Net assets		11,376	16,668
Capital and reserves
Called up share capital	7	100	100
Retained earnings		11,276	16,568
Shareholders' funds		11,376	16,668

Aurelia Advisory Limited

(Registration number: 08915074)
Balance Sheet as at 31 March 2025

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 November 2025
 

......................................... R M A Connell Director

Aurelia Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Innovations House
19 Staple Gardens
Winchester
Hampshire
SO23 8SR
England

The principal place of business is:
17 Studdridge Street
London
SW6 3SL
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity; and
- specific criteria have been met for each of the company's activities.

Aurelia Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	33.33% on a straight line basis
Website Development	10% to 33.33% on a straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Aurelia Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2024	5,184	5,245	10,429
At 31 March 2025	5,184	5,245	10,429
Depreciation
At 1 April 2024	3,992	4,995	8,987
Charge for the year	442	100	542
At 31 March 2025	4,434	5,095	9,529
Carrying amount
At 31 March 2025	750	150	900
At 31 March 2024	1,192	250	1,442

Aurelia Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties	9	272	-
Prepayments		3,135	3,135
		3,407	3,135

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Amounts owed to group undertakings and undertakings in which the company has a participating interest	9	479	216
Taxation and social security		12,880	10,615
Accruals and deferred income		1,500	1,500
Other creditors		230	13
		15,089	12,344

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares A of £1 each	80	80	80	80
Ordinary shares B of £1 each	20	20	20	20
	100	100	100	100

Aurelia Advisory Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £375.00 (2024 - £187.50) per each Ordinary shares A		30,000		15,000
Interim dividend of £500.00 (2024 - £550.00) per each Ordinary shares B		10,000		11,000
		40,000		26,000

9	Related party transactions

Loans to related parties

2025	Other related parties £	Total £
Advanced	272	272
At end of period	272	272

Terms of loans to related parties

Payments made to another related party; no fixed repayment period at 0% interest

Loans from related parties

2025	Key management £	Total £
At start of period	216	216
Advanced	263	263
At end of period	479	479

2024	Key management £	Total £
At start of period	1,132	1,132
Repaid	(916)	(916)
At end of period	216	216

Terms of loans from related parties

The terms of the loan owed to the director are of no fixed repayment period and at 0% interest.