AURORASALUD LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC432957

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		150,727		156,571

			150,727		156,571
CURRENT ASSETS
Debtors	5	68,928		68,928
Cash at bank and in hand		124		-

		69,052		68,928
Creditors: Amounts Falling Due Within One Year	6	(264 )		(318 )

NET CURRENT ASSETS (LIABILITIES)			68,788		68,610

TOTAL ASSETS LESS CURRENT LIABILITIES			219,515		225,181

NET ASSETS ATTRIBUTABLE TO MEMBERS			219,515		225,181

REPRESENTED BY:
Equity
Members' other interests
Members' capital		62,057		62,057
Other reserves		157,458		163,124

			219,515		225,181

TOTAL MEMBERS' INTEREST
Amounts due from members			(68,928)		(68,928)
Members' other interests			219,515		225,181

			150,587		156,253

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Page 2

AURORASALUD LLP

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Bayan Vahid Khorsandnia

Designated Member

21 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

AURORASALUD LLP is a limited liability partnership, incorporated in England & Wales, registered number OC432957 . The Registered Office is 128 City Road, London, EC1V 2NX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. Foreign Currencies

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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 September 2024	156,571
Revaluations	(5,844 )

As at 31 August 2025	150,727

Provision
As at 1 September 2024	-

As at 31 August 2025	-

Net Book Value
As at 31 August 2025	150,727

As at 1 September 2024	156,571

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AURORASALUD LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	68,928	68,928

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	264	318

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