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Registered number: 13538670
Aura (Gas) Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Johnston Wood Roach Ltd
Aura (Gas) Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Aura (Gas) Holdings Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 13538670

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 84,970 |  | 2,008
Investments | 5 |  | 1,062,612 |  | 544,185
|  |  | 1,147,582 |  | 546,193
CURRENT ASSETS
Debtors | 6 | 1,986,876 |  | 1,320,208 |
Cash at bank and in hand |  | 8,346 |  | 22,697 |
|  | 1,995,222 |  | 1,342,905 |
Creditors: Amounts Falling Due Within One Year | 7 | (382,721 ) |  | (236,859 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,612,501 |  | 1,106,046
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,760,083 |  | 1,652,239
NET ASSETS |  |  | 2,760,083 |  | 1,652,239
CAPITAL AND RESERVES
Called up share capital | 8 |  | 410 |  | 410
Profit and Loss Account |  |  | 2,759,673 |  | 1,651,829
SHAREHOLDERS' FUNDS |  |  | 2,760,083 |  | 1,652,239

For the year ending 31 August 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

Mr Gary Robinson Director
5 February 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Aura (Gas) Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Aura (Gas) Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13538670 . The registered office is 24 Picton House Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements,
estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets,
liabilities, income, and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are
recognised in the period in which the estimate is revised if the revision affects only that period or in the period of
the revision and future periods if the revision affects both current and future periods.
2.3. Turnover
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 20% Reducing balance
Computer Equipment | 33% Cost

3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | - | 2,027 | 579 | 2,606
Additions | 97,335 | - | 511 | 97,846
As at 31 August 2025 | 97,335 | 2,027 | 1,090 | 100,452
Depreciation
As at 1 September 2024 | - | 405 | 193 | 598
Provided during the period | 14,195 | 325 | 364 | 14,884
As at 31 August 2025 | 14,195 | 730 | 557 | 15,482

...CONTINUED
Page 2
Page 3
Aura (Gas) Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025 | 83,140 | 1,297 | 533 | 84,970
As at 1 September 2024 | - | 1,622 | 386 | 2,008

5. Investments

| Unlisted | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 September 2024 | 310 | 543,875 | 544,185
Additions | - | 639,845 | 639,845
Disposals | - | (121,418 ) | (121,418 )
As at 31 August 2025 | 310 | 1,062,302 | 1,062,612
Provision
As at 1 September 2024 | - | - | -
As at 31 August 2025 | - | - | -
Net Book Value
As at 31 August 2025 | 310 | 1,062,302 | 1,062,612
As at 1 September 2024 | 310 | 543,875 | 544,185

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,458 |  | 8,489
Amounts owed by group undertakings | 1,831,147 |  | 347,555
Other debtors | 154,271 |  | 964,164
| 1,986,876 |  | 1,320,208

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 145,828 |  | 63,909
Amounts owed to group undertakings | 173,146 |  | 170,970
Other creditors | 63,747 |  | 1,980
| 382,721 |  | 236,859

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 410 |  | 410

Page 3
Page 4
Aura (Gas) Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Gary Robinson | 918,192 | 381,732 | 1,196,338 | - | 103,586

The above loan is unsecured, interest free and repayable on demand.
Page 4