Company registration number 05984858 (England and Wales)
AUROL TECHNOLOGIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
AUROL TECHNOLOGIES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
AUROL TECHNOLOGIES LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
2025-12-31
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
79,074
Investment property
4
76,610
-
0
Investments
5
100
100
76,710
79,174
Current assets
Debtors
6
12,107
19,651
Cash at bank and in hand
27,437
27,431
39,544
47,082
Creditors: amounts falling due within one year
7
(80,848)
(94,249)
Net current liabilities
(41,304)
(47,167)
Net assets
35,406
32,007
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
35,306
31,907
Total equity
35,406
32,007

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have 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 her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 June 2026
Mrs J T Rollings
Director
Company registration number 05984858 (England and Wales)
AUROL TECHNOLOGIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Aurol Technologies Limited is a private company limited by shares incorporated in England and Wales. The registered office is 88 Hill Village Road, Sutton Coldfield, West Midlands, England, B75 5BE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Freehold land and buildings
Not depreciated
Leasehold land and buildings
2% on cost
Plant and equipment
10% on cost
Computers
33% on cost
1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Fixed asset investments

Investments in subsidiary undertakings are recognised at cost.

1.5
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

AUROL TECHNOLOGIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

1.6
Employee benefits

The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

1.7
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
AUROL TECHNOLOGIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost or valuation
At 1 January 2025
123,167
45,154
168,321
Transfers
(123,167)
-
0
(123,167)
At 31 December 2025
-
0
45,154
45,154
Depreciation and impairment
At 1 January 2025
44,093
45,154
89,247
Depreciation charged in the year
2,464
-
0
2,464
Transfers
(46,557)
-
0
(46,557)
At 31 December 2025
-
0
45,154
45,154
Carrying amount
At 31 December 2025
-
0
-
0
-
0
At 31 December 2024
79,074
-
0
79,074
4
Investment property
2025
£
Fair value
At 1 January 2025
-
0
Transfers
76,610
At 31 December 2025
76,610

Freehold land and buildings were transferred from tangible fixed assets to investment property.

5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
100
100
AUROL TECHNOLOGIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
12,107
19,349
Other debtors
-
0
302
12,107
19,651
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
1,375
1,676
Other creditors
79,473
92,573
80,848
94,249
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
2025-12-31 2025-01-01 false false false 03 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs J T Rollings Mrs J T Rollings 05984858 2025-01-01 2025-12-31 05984858 2025-12-31 05984858 2024-12-31 05984858 core:LandBuildings 2025-12-31 05984858 core:OtherPropertyPlantEquipment 2025-12-31 05984858 core:LandBuildings 2024-12-31 05984858 core:OtherPropertyPlantEquipment 2024-12-31 05984858 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 05984858 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 05984858 core:CurrentFinancialInstruments 2025-12-31 05984858 core:CurrentFinancialInstruments 2024-12-31 05984858 core:ShareCapital 2025-12-31 05984858 core:ShareCapital 2024-12-31 05984858 core:RetainedEarningsAccumulatedLosses 2025-12-31 05984858 core:RetainedEarningsAccumulatedLosses 2024-12-31 05984858 core:ShareCapitalOrdinaryShareClass1 2025-12-31 05984858 core:ShareCapitalOrdinaryShareClass1 2024-12-31 05984858 bus:Director1 2025-01-01 2025-12-31 05984858 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 05984858 core:LandBuildings core:LongLeaseholdAssets 2025-01-01 2025-12-31 05984858 core:PlantMachinery 2025-01-01 2025-12-31 05984858 core:ComputerEquipment 2025-01-01 2025-12-31 05984858 2024-01-01 2024-12-31 05984858 core:LandBuildings 2024-12-31 05984858 core:OtherPropertyPlantEquipment 2024-12-31 05984858 2024-12-31 05984858 core:LandBuildings 2025-01-01 2025-12-31 05984858 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 05984858 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 05984858 bus:OrdinaryShareClass1 2025-12-31 05984858 bus:OrdinaryShareClass1 2024-12-31 05984858 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05984858 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05984858 bus:FRS102 2025-01-01 2025-12-31 05984858 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 05984858 bus:CompanySecretary1 2025-01-01 2025-12-31 05984858 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP