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Registered number: 15663538
Auralight Living Ltd
Unaudited Financial Statements
For the Period 20 April 2024 to 30 April 2025
Merranti Accounting Ltd
10 Scandia-Hus Business Park
Felcourt Road, Felcourt
East Grinstead
RH19 2LP
Auralight Living Ltd
Contents
Contents

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

Page 1
Auralight Living Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 15663538

| 30 April 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 408,931
|  |  | 408,931
CURRENT ASSETS
Debtors | 5 | 13,513 |
Cash at bank and in hand |  | 1,519 |
|  | 15,032 |
Creditors: Amounts Falling Due Within One Year | 6 | (477,918 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (462,886 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (53,955 )
NET LIABILITIES |  |  | (53,955 )
CAPITAL AND RESERVES
Called up share capital |  |  | 1,000
Profit and Loss Account |  |  | (54,955 )
SHAREHOLDERS' FUNDS |  |  | (53,955)

For the period 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Matthew Baker Director
19 January 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Auralight Living Ltd
Notes to the Financial Statements
For the Period 20 April 2024 to 30 April 2025
Notes to the Financial Statements
1. General Information
Auralight Living Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15663538 . The registered office is 15 Grafton Road, Worthing, West Sussex, BN11 1QP.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:
Rental income
Rental income from a contract is recognised in the period in which the tenancy is provided in accordance with the stage of completion of the contract when both of the following conditions are satisfied:
- the amount of turnover can be measured reliably; and
- it is probable that the company will receive the consideration due under the contract.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Investment Property

| 30 April 2025
--- | ---
| £
Fair Value
As at 20 April 2024 | -
Additions | 408,931
As at 30 April 2025 | 408,931

The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
5. Debtors

| 30 April 2025
--- | ---
| £
Due within one year
Other debtors | 13,513

Page 2
Page 3
Auralight Living Ltd
Notes to the Financial Statements (continued)
For the Period 20 April 2024 to 30 April 2025
6. Creditors: Amounts Falling Due Within One Year

| 30 April 2025
--- | ---
| £
Bank loans and overdrafts | 245,000
Other loans | 200,000
Other creditors | 32,918
| 477,918

Creditors include bank loans which are secured on the company investment property of £245,000.
7. Related Party Transactions
During the year, net advances of £1,938 were made to companies related due to common shareholders. At the balance sheet date, the total amount due to Auralight Living Ltd was £1,938. The loans are unsecured, payable upon demand and bear no interest.
During the year, net advances of £10,763 were received from companies related due to common shareholders. At the balance sheet date, the amount owed by Auralight Living Ltd was £10,763. The loans are unsecured, payable upon demand and bear no interest.
Page 3