Company Registration No. 10851145 (England and Wales)
Aude Limited
Unaudited accounts
for the year ended 31 July 2025
Aude Limited
Statement of financial position
as at 31 July 2025
Inventories
132,717
141,760
Cash at bank and in hand
6,872
9,598
Creditors: amounts falling due within one year
(26,639)
(34,887)
Net current assets
135,201
137,835
Total assets less current liabilities
135,201
138,302
Creditors: amounts falling due after more than one year
(256,256)
(227,865)
Net liabilities
(121,055)
(89,563)
Called up share capital
111
111
Profit and loss account
(121,166)
(89,674)
Shareholders' funds
(121,055)
(89,563)
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 20 April 2026 and were signed on its behalf by
Kentaro Yamada
Director
Company Registration No. 10851145
Aude Limited
Notes to the Accounts
for the year ended 31 July 2025
Aude Limited is a private company, limited by shares, registered in England and Wales, registration number 10851145. The registered office is Flat B, 217 Richmond Road, London, E8 3NJ, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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.
The accounts are presented in £ sterling.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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
Over 5 years
Computer equipment
Over 5 Years
Expenditure on research and development is written off in the year in which it is incurred.
Aude Limited
Notes to the Accounts
for the year ended 31 July 2025
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 August 2024
14,072
1,222
15,294
At 31 July 2025
14,072
1,222
15,294
At 1 August 2024
13,605
1,222
14,827
Charge for the year
467
-
467
At 31 July 2025
14,072
1,222
15,294
Amounts falling due within one year
Accrued income and prepayments
3,000
-
Amounts falling due after more than one year
Amounts due from group undertakings etc.
6,055
6,559
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
26,639
34,172
7
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
72,773
24,689
Loans from directors
182,929
158,390
Aude Limited
Notes to the Accounts
for the year ended 31 July 2025
8
Transactions with related parties
During the year, the company had the following transactions with its subsidiary undertaking, Aude Ltd T/A Neandertal, incorporated in the Netherlands:
The company provided a loan to the subsidiary.
The balance outstanding at year end was £6055.
The loan is interest-free and is repayable on demand.
No provision for expected credit loss has been made as the directors consider the amount fully recoverable.
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).