Company Registration No. 10927053 (England and Wales)
Aura Property Assets Limited
Unaudited accounts
for the year ended 31 August 2025
Aura Property Assets Limited
Unaudited accounts
Contents
Aura Property Assets Limited
Company Information
for the year ended 31 August 2025
Director
Benjamin Richards
Company Number
10927053 (England and Wales)
Registered Office
52b Bernard Street
St. Albans
Hertfordshire
AL3 5QN
England
Accountants
P10 Accountancy Ltd
Egerton House
68 Baker Street
Weybridge
KT13 8AL
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Aura Property Assets Limited
for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Aura Property Assets Limited for the year ended
31 August 2025 as set out on pages
5 -
7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
P10 Accountancy Ltd
Chartered Certified Accountants
Egerton House
68 Baker Street
Weybridge
KT13 8AL
5 May 2026
Aura Property Assets Limited
Statement of financial position
as at 31 August 2025
Cash at bank and in hand
1
1
Creditors: amounts falling due within one year
(5,280)
(4,080)
Net current liabilities
(5,279)
(4,079)
Net liabilities
(5,279)
(4,079)
Called up share capital
1
1
Profit and loss account
(5,280)
(4,080)
Shareholders' funds
(5,279)
(4,079)
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 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 5 May 2026 and were signed on its behalf by
Benjamin Richards
Director
Company Registration No. 10927053
Aura Property Assets Limited
Notes to the Accounts
for the year ended 31 August 2025
Aura Property Assets Limited is a private company, limited by shares, registered in England and Wales, registration number 10927053. The registered office is 52b Bernard Street, St. Albans, Hertfordshire, 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.
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.
The accounts are presented in £ sterling.
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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.
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.
4
Creditors: amounts falling due within one year
2025
2024
Amounts owed to group undertakings and other participating interests
720
-
Loans from directors
2,640
2,640
Aura Property Assets Limited
Notes to the Accounts
for the year ended 31 August 2025
5
Transactions with related parties
At the balance sheet date the company owed £720 (2024: £Nil) to XP Property Ltd.
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).