REGISTERED NUMBER: 10088267 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Aura Commodities Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

17,169

15,151

Current assets

Debtors

5

422,641

222,126

Cash at bank

244,334

135,569

666,975

357,695

Creditors

Amounts falling due within one year

6

1,357,076

859,511

Net current liabilities

(690,101

)

(501,816

)

Total assets less current liabilities

(672,932

)

(486,665

)

Capital and reserves

Called up share capital

7

13

13

Share premium

2,385,107

2,385,107

Retained earnings

(3,058,052

)

(2,871,785

)

Shareholders' funds

(672,932

)

(486,665

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

M Meroue - Director

1.	Statutory information

Aura Commodities Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10088267

Registered office:

17 Hanover Square

Mayfair

London

W1S 1BN

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

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 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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

3.	Employees and directors

The average number of employees during the year was 9 (2024 - 10 ) .

4.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 October 2024

672

50,004

50,676

Additions

1,182

8,042

9,224

At 30 September 2025

1,854

58,046

59,900

Depreciation

At 1 October 2024

258

35,267

35,525

Charge for year

213

6,993

7,206

At 30 September 2025

471

42,260

42,731

Net book value

At 30 September 2025

1,383

15,786

17,169

At 30 September 2024

414

14,737

15,151

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

281,835

178,046

Other debtors

117,764

44,080

VAT

23,042

-

422,641

222,126

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Social security and other taxes

134,343

84,539

VAT

-

971

Other creditors

22,526

4,112

Accruals and deferred income

1,200,207

769,889

1,357,076

859,511

7.	Called up share capital

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

126,606

Ordinary

0.01p

13

13

8.	Ultimate controlling party

The ultimate controlling party is M Meroue.