Registered number
16113604
Aura Optima Ltd.
Filleted Accounts
31 December 2025

Aura Optima Ltd.
Registered number: | 16113604
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |
£ |
Fixed assets
Tangible assets | 3 |  |  | 1,312
Current assets
Debtors | 4 |  | 6,100
Cash at bank and in hand |  |  | 27,147
|  |  | 33,247 |  |
Creditors: amounts falling due within one year | 5 |  | (2,218)
#NAME? |  |  |  | 31,029 |
Total assets less current liabilities |  |  |  | 32,341 |
Creditors: amounts falling due after more than one year | 6 |  |  | (30,000)
#NAME? |  |  |  | 2,341 |
Capital and reserves
Called up share capital |  |  |  | 100
Profit and loss account |  |  |  | 2,241
Shareholders' funds |  |  |  | 2,341 |
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Kevin Alexander Gall
Director
Approved by the board on 2 February 2026

Aura Optima Ltd.
Notes to the Accounts
for the period from 2 December 2024 to 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures and equipment | 25% per annum, reducing balance method
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
2 | Employees | 2025 |
Number |
| Average number of persons employed by the company | 2
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| Additions | 1,749
| At 31 December 2025 | 1,749
| Depreciation
| Charge for the period | 437
| At 31 December 2025 | 437
| Net book value
| At 31 December 2025 | 1,312
4 | Debtors | 2025 |
£ |
| Other debtors | 6,100
5 | Creditors: amounts falling due within one year | 2025 |
£ |
| Trade creditors | 2,000
| Taxation and social security costs | 218
|  |  |  |  |  | 2,218 |
6 | Creditors: amounts falling due after one year | 2025 |
£ |
| Other creditors | 30,000
7 | Other information
| Aura Optima Ltd. is a private company limited by shares and incorporated in England. Its registered office is:
| 96 Claypath
| Durham
| Co. Durham
| DH1 1RG

Aura Optima Ltd. 16113604 false 2024-12-02 2025-12-31 2025-12-31 VT Final Accounts November 2025 Kevin Alexander Gall No description of principal activity 16113604 2024-12-02 2025-12-31 16113604 bus:PrivateLimitedCompanyLtd 2024-12-02 2025-12-31 16113604 bus:AuditExempt-NoAccountantsReport 2024-12-02 2025-12-31 16113604 bus:Director40 2024-12-02 2025-12-31 16113604 countries:England 2024-12-02 2025-12-31 16113604 bus:FRS102 2024-12-02 2025-12-31 16113604 bus:FilletedAccounts 2024-12-02 2025-12-31 16113604 2025-12-31 16113604 core:WithinOneYear 2025-12-31 16113604 core:AfterOneYear 2025-12-31 16113604 core:ShareCapital 2025-12-31 16113604 core:RetainedEarningsAccumulatedLosses 2025-12-31 16113604 2024-12-01 iso4217:GBP xbrli:pure