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Company Registration No. 09155513 (England and Wales)
Aura Homes Limited Unaudited accounts for the year ended 31 July 2025
Aura Homes Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Aura Homes Limited Company Information for the year ended 31 July 2025
Director
Benjamin Richards
Company Number
09155513 (England and Wales)
Registered Office
52b Bernard Street St Albans AL3 5QN England
Accountants
P10 Accountancy Ltd Egerton House 68 Baker Street Weybridge KT13 8AL
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Aura Homes Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,164
2,968
Current assets
Debtors
5
334,713
345,285
Cash at bank and in hand
59,149
61,969
393,862
407,254
Creditors: amounts falling due within one year
6
(170,704)
(143,691)
Net current assets
223,158
263,563
Total assets less current liabilities
226,322
266,531
Creditors: amounts falling due after more than one year
7
(2,616)
(13,091)
Net assets
223,706
253,440
Capital and reserves
Called up share capital
100
100
Profit and loss account
223,606
253,340
Shareholders' funds
223,706
253,440
For the year ending 31 July 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.
These accounts have been prepared and delivered 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. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 March 2026 and were signed on its behalf by
Benjamin Richards Director Company Registration No. 09155513
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Aura Homes Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Aura Homes Limited is a private company, limited by shares, registered in England and Wales, registration number 09155513. The registered office is 52b Bernard Street, St Albans, AL3 5QN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Cash & cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Aura Homes Limited Notes to the Accounts for the year ended 31 July 2025
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 August 2024
6,985
Additions
1,252
At 31 July 2025
8,237
Depreciation
At 1 August 2024
4,017
Charge for the year
1,056
At 31 July 2025
5,073
Net book value
At 31 July 2025
3,164
At 31 July 2024
2,968
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
83,369
143,728
Amounts due from group undertakings etc.
230,967
191,967
Accrued income and prepayments
20,377
9,590
334,713
345,285
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
10,416
10,183
VAT
44,178
41,513
Obligations under finance leases and hire purchase contracts
3,411
-
Trade creditors
29,357
20,180
Taxes and social security
51,082
47,748
Other creditors
31,019
-
Loans from directors
63
16,251
Accruals
1,178
7,816
170,704
143,691
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
2,616
13,091
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Aura Homes Limited Notes to the Accounts for the year ended 31 July 2025
8
Operating lease commitments
2025
2024
£
£
At 31 July 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
6,689
6,689
Later than one year and not later than five years
2,787
9,477
9,476
16,166
9
Transactions with related parties
At the balance sheet date the company was owed £133,966 (2024 - £101,966) by XP Property Ltd. At the balance sheet date the company was owed £70,000 (2024 - £70,000) by Oparo Social 1 Ltd. At the balance sheet date the company was owed £27,001 (2024 - £20,001) by XP Estates Ltd.
10
Average number of employees
During the year the average number of employees was 10 (2024: 10).
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