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2024-11-30 12996860 dpl:GroupUndertakings 2023-12-01 2024-11-30 12996860 dpl:ParticipatingInterests 2023-12-01 2024-11-30 12996860 dpl:GroupUndertakings core:ListedExchangeTraded 2023-12-01 2024-11-30 12996860 core:ListedExchangeTraded 2023-12-01 2024-11-30 12996860 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-12-01 2024-11-30 12996860 core:UnlistedNon-exchangeTraded 2023-12-01 2024-11-30 12996860 core:NetGoodwill 2025-11-30 12996860 core:IntangibleAssetsOtherThanGoodwill 2025-11-30 12996860 core:LandBuildings 2025-11-30 12996860 core:PlantMachinery 2025-11-30 12996860 core:Vehicles 2025-11-30 12996860 core:FurnitureFittings 2025-11-30 12996860 core:OfficeEquipment 2025-11-30 12996860 core:AfterOneYear 2025-11-30 12996860 core:WithinOneYear 2025-11-30 12996860 core:ListedExchangeTraded 2025-11-30 12996860 core:UnlistedNon-exchangeTraded 2025-11-30 12996860 core:ShareCapital 2025-11-30 12996860 core:SharePremium 2025-11-30 12996860 core:RevaluationReserve 2025-11-30 12996860 core:OtherReservesSubtotal 2025-11-30 12996860 core:RetainedEarningsAccumulatedLosses 2025-11-30 12996860 core:NetGoodwill 2024-11-30 12996860 core:IntangibleAssetsOtherThanGoodwill 2024-11-30 12996860 core:LandBuildings 2024-11-30 12996860 core:PlantMachinery 2024-11-30 12996860 core:Vehicles 2024-11-30 12996860 core:FurnitureFittings 2024-11-30 12996860 core:OfficeEquipment 2024-11-30 12996860 core:AfterOneYear 2024-11-30 12996860 core:WithinOneYear 2024-11-30 12996860 core:ListedExchangeTraded 2024-11-30 12996860 core:UnlistedNon-exchangeTraded 2024-11-30 12996860 core:ShareCapital 2024-11-30 12996860 core:SharePremium 2024-11-30 12996860 core:RevaluationReserve 2024-11-30 12996860 core:OtherReservesSubtotal 2024-11-30 12996860 core:RetainedEarningsAccumulatedLosses 2024-11-30 12996860 core:NetGoodwill 2023-11-30 12996860 core:IntangibleAssetsOtherThanGoodwill 2023-11-30 12996860 core:LandBuildings 2023-11-30 12996860 core:PlantMachinery 2023-11-30 12996860 core:Vehicles 2023-11-30 12996860 core:FurnitureFittings 2023-11-30 12996860 core:OfficeEquipment 2023-11-30 12996860 core:AfterOneYear 2023-11-30 12996860 core:WithinOneYear 2023-11-30 12996860 core:ListedExchangeTraded 2023-11-30 12996860 core:UnlistedNon-exchangeTraded 2023-11-30 12996860 core:ShareCapital 2023-11-30 12996860 core:SharePremium 2023-11-30 12996860 core:RevaluationReserve 2023-11-30 12996860 core:OtherReservesSubtotal 2023-11-30 12996860 core:RetainedEarningsAccumulatedLosses 2023-11-30 12996860 core:AfterOneYear 2024-12-01 2025-11-30 12996860 core:WithinOneYear 2024-12-01 2025-11-30 12996860 core:Non-currentFinancialInstruments core:CostValuation 2024-12-01 2025-11-30 12996860 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-01 2025-11-30 12996860 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-01 2025-11-30 12996860 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-01 2025-11-30 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AURORA RISING HOLDINGS LTD

Registered Number
12996860
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

AURORA RISING HOLDINGS LTD
Company Information
for the year from 1 December 2024 to 30 November 2025

Directors | K Jackson
| O R Jackson

Registered Address | 179 Park Lane
| Poynton
| Stockport
| SK12 1RH

Registered Number | 12996860 (England and Wales)

AURORA RISING HOLDINGS LTD
Balance Sheet as at
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 4 |  |  | 4 |  |  |  | 4
Investment property | 3 |  |  | 1,345,240 |  |  |  | 1,345,240
|  |  |  | 1,345,244 |  |  |  | 1,345,244
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 600,763 |  |  |  | 598,883 |  |
Cash at bank and on hand |  | 136 |  |  |  | 5,149 |  |
|  | 600,899 |  |  |  | 604,032 |  |
Creditors amounts falling due within one year | 6 | (450,748) |  |  |  | (580,679) |  |
Net current assets (liabilities) |  |  |  | 150,151 |  |  |  | 23,353
Total assets less current liabilities |  |  |  | 1,495,395 |  |  |  | 1,368,597
Creditors amounts falling due after one year | 7 |  |  | (912,453) |  |  |  | (810,924)
Net assets |  |  |  | 582,942 |  |  |  | 557,673
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Other reserves |  |  |  | 625,000 |  |  |  | 625,000
Profit and loss account |  |  |  | (42,158) |  |  |  | (67,427)
Shareholders' funds |  |  |  | 582,942 |  |  |  | 557,673

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 July 2026, and are signed on its behalf by:
K Jackson Director
O R Jackson Director Registered Company No. 12996860

AURORA RISING HOLDINGS LTD
Notes to the Financial Statements
for the year ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Investment property
--- | ---
| Investment property, which is property held to earn rentals and/or capital appreciation, is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in the fair value are recognised in profit and loss. The fair value of the company's investment property at the balance sheet date has been determined by the directors, and not by an independent professionally qualified valuer. The directors' valuation has been arrived at using their knowledge of the property and the local property market, having regard to recent market transactions for similar properties and current rental yields. The valuation involves the use of significant judgement and estimates, accordingly there is a degree if estimation uncertainty. No assurance is given that the values stated would be realised on sale.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Investment property
--- | ---

|  | £
| Fair value at 01 December 24 | 1,345,240
| At 30 November 25 | 1,345,240

4. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 December 24 | 4 |  | 4
| At 30 November 25 | 4 |  | 4
| Net book value
| At 30 November 25 | 4 |  | 4
| At 30 November 24 | 4 |  | 4

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | - |  | 1,421
| Total | - |  | 1,421

| Short term trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 77 |  | -
| Other creditors | 450,671 |  | 580,679
| Total | 450,748 |  | 580,679

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 838,990 |  | 776,165
| Amounts owed to related parties | 73,463 |  | 34,759
| Total | 912,453 |  | 810,924

8. | Provisions for liabilities
--- | ---
| Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the company becomes aware of the obligation and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.