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Company registration number: 12270723
Aura and Co International Limited
Unaudited financial statements
31 October 2025
Aura and Co International Limited
Contents
Directors and other information
Director's report
Accountants report
Statement of financial position
Notes to the financial statements
Aura and Co International Limited
Directors and other information

| Director | Mr Mahendra Khimji Raja
| Company number | 12270723
| Registered office | 56 Chorley New Road
|  | Bolton
|  | Lancashire
|  | BL1 4AP
| Accountants | Raja & Co.
|  | Chartered Accountants
|  | 56 Chorley New Road
|  | Bolton
|  | Lancashire
|  | BL1 4AP

Aura and Co International Limited
Director's report
Year ended 31 October 2025
The director presents his report and the unaudited financial statements of the company for the year ended 31 October 2025.
The company has been dormant as defined in section 1169 of the Companies Act 2006 throughout the year and preceding financial year. It is anticipated that the company will remain dormant for the foreseeable future.
Director
The director who served the company during the year was as follows:

Mr Mahendra Khimji Raja

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 11 March 2026 and signed on behalf of the board by:
Mr Mahendra Khimji Raja
Director
Aura and Co International Limited
Chartered accountants report to the director on the preparation of the
unaudited statutory financial statements of Aura and Co International Limited
Year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aura and Co International Limited for the year ended 31 October 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the director of Aura and Co International Limited, as a body, in accordance with the terms of our engagement letter dated 1 October 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Aura and Co International Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aura and Co International Limited and its director as a body for our work or for this report.
It is your duty to ensure that Aura and Co International Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aura and Co International Limited. You consider that Aura and Co International Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Aura and Co International Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Raja & Co.
Chartered Accountants
56 Chorley New Road
Bolton
Lancashire
BL1 4AP
11 March 2026
Aura and Co International Limited
Statement of financial position
31 October 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 4 | 1 |  |  |  | 1 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 1 |  |  |  | 1 |  |
Net current assets |  |  |  |  | 1 |  |  |  | 1
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 1 |  |  |  | 1
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 1 |  |  |  | 1
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1 |  |  |  | 1
|  |  |  |  | _______ |  |  |  | _______
Shareholder funds |  |  |  |  | 1 |  |  |  | 1
|  |  |  |  | _______ |  |  |  | _______

The company did not trade during the current year or prior year and has not made either a profit or loss.
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These financial statements were approved by the board of directors and authorised for issue on 11 March 2026 , and are signed on behalf of the board by:
Mr Mahendra Khimji Raja
Director
Company registration number: 12270723
Aura and Co International Limited
Notes to the financial statements
Year ended 31 October 2025
1. General information
The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is 56 Chorley New Road, Bolton, Lancashire, BL1 4AP.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Income statement policy
The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year or prior year and therefore no income statement is presented within these financial statements. There have been no movements in equity during the current year or prior year.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
4. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 1 | 1
|  |  | _______ | _______

5. Directors advances, credits and guarantees

|  | Balance brought forward and o/standing | Balance brought forward and o/standing
|  | 2025 | 2024
|  | £ | £
| Mr Mahendra Khimji Raja | 1 | 1
|  | _______ | _______