Aurora Refinishing Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13187776

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		11,476		9,149

			11,476		9,149
CURRENT ASSETS
Stocks	5	13,050		4,800
Debtors	6	3,674		975
Cash at bank and in hand		4,998		14,368

		21,722		20,143
Creditors: Amounts Falling Due Within One Year	7	(6,655 )		(9,021 )

NET CURRENT ASSETS (LIABILITIES)			15,067		11,122

TOTAL ASSETS LESS CURRENT LIABILITIES			26,543		20,271

NET ASSETS			26,543		20,271

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			26,542		20,270

SHAREHOLDERS' FUNDS			26,543		20,271

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Aurora Refinishing Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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

On behalf of the board

R L Jones

Director

10 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Aurora Refinishing Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13187776 . The registered office is Unit 16 Spencer Industrial Estate, Standard Road, Buckley, CH7 3LY.

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 the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of automotive painting and body repair. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Property improvements	10% straight line
Plant & Machinery	20% on cost
Motor Vehicles	25% on net book value
Fixtures & Fittings	20% on net book value
Office Equipment	25% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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Aurora Refinishing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Land & Property
	Property improvements	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 March 2025	-	19,346	4,950	-
Additions	4,200	2,504	-	1,452

As at 28 February 2026	4,200	21,850	4,950	1,452

Depreciation
As at 1 March 2025	-	12,837	3,384	-
Provided during the period	420	4,370	391	290

As at 28 February 2026	420	17,207	3,775	290

Net Book Value
As at 28 February 2026	3,780	4,643	1,175	1,162

As at 1 March 2025	-	6,509	1,566	-


	Office Equipment	Total
	£	£
Cost
As at 1 March 2025	2,083	26,379
Additions	-	8,156

As at 28 February 2026	2,083	34,535

Depreciation
As at 1 March 2025	1,009	17,230
Provided during the period	358	5,829

As at 28 February 2026	1,367	23,059

Net Book Value
As at 28 February 2026	716	11,476

As at 1 March 2025	1,074	9,149

5. Stocks

	2026	2025
	£	£
Stock	13,050	4,800

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	3,674	975

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Aurora Refinishing Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	307	6
Other creditors	4,632	4,964
Taxation and social security	1,716	4,051

	6,655	9,021

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

9. Related Party Transactions

The director has made an interest free loan available to the company of £3,552 (2025 - £3,345) which is repayable on demand.

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