Niander Aurora Limited

	Page
Company Information	1
Accountants' Report	2
Statement of Financial Position	3—4
Notes to the Financial Statements	5—9

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Accountants' Report

For The Year Ended 31 December 2025

Accountants' Report

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Niander Aurora Limited For The Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Niander Aurora Limited For The Year Ended 31 December 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Niander Aurora Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Niander Aurora Limited and state those matters that we have agreed to state to the directors of Niander Aurora Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Niander Aurora Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Niander Aurora Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Niander Aurora Limited . You consider that Niander Aurora Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Niander Aurora Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

08/07/2026

Sterling Accounting Solutions Ltd

Chartered Accountants

SAS House

Chipperfield Road

Kings Langley

Hertfordshire

WD4 9JB

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Niander Aurora Limited

Statement of Financial Position

As At 31 December 2025

Statement of Financial Position

Registered number: 13560193

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,349,358		1,735,921
Tangible Assets	5		14,672		5,490

			2,364,030		1,741,411
CURRENT ASSETS
Debtors	6	170,105		333,143
Cash at bank and in hand		167,367		865,537

		337,472		1,198,680
Creditors: Amounts Falling Due Within One Year	7	(789,360 )		(718,564 )

NET CURRENT ASSETS (LIABILITIES)			(451,888 )		480,116

TOTAL ASSETS LESS CURRENT LIABILITIES			1,912,142		2,221,527

Creditors: Amounts Falling Due After More Than One Year	8		(5,614,012 )		(3,614,155 )

NET LIABILITIES			(3,701,870 )		(1,392,628 )

CAPITAL AND RESERVES
Called up share capital	9		13		13
Share premium account			2,702,574		2,702,574
Income Statement			(6,404,457 )		(4,095,215 )

SHAREHOLDERS' FUNDS			(3,701,870)		(1,392,628)

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Niander Aurora Limited

Statement of Financial Position (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 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 Income Statement.

On behalf of the board

Bijal Patel

Director

08/07/2026

The notes on pages 5 to 9 form part of these financial statements.

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Niander Aurora Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Niander Aurora Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13560193 . The registered office is Wework, Aurora - 03-125 8 Devonshire Square, London, EC2M 4YJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

2.2. Going Concern Disclosure

The company has full support from its Directors and therefore is deemed a going concern.

2.3. 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.

2.4. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their expected useful economic lives, of 4 years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.5. 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:

Fixtures & Fittings

25% straight line

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Niander Aurora Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

2.7. Taxation

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

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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Niander Aurora Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2024: 12)

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 January 2025	1,922,092
Additions	1,005,446

As at 31 December 2025	2,927,538

Amortisation
As at 1 January 2025	186,171
Provided during the period	392,009

As at 31 December 2025	578,180

Net Book Value
As at 31 December 2025	2,349,358

As at 1 January 2025	1,735,921

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Niander Aurora Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 January 2025	8,917
Additions	12,852

As at 31 December 2025	21,769

Depreciation
As at 1 January 2025	3,427
Provided during the period	3,670

As at 31 December 2025	7,097

Net Book Value
As at 31 December 2025	14,672

As at 1 January 2025	5,490

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	22,039
Other debtors	112,585	164,704
Commission Earned	57,520	-
Corporation tax recoverable assets	-	146,400

	170,105	333,143

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	264,993	316,447
Other taxes and social security	143,703	140,461
Other creditors	380,664	261,656

	789,360	718,564

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Niander Aurora Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	5,604,120	3,604,120
Directors' loan account	9,892	10,035

	5,614,012	3,614,155

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1,033 Ordinary Shares of £ 0.01 each	11	11

Preference Shares

	2025	2024
Allotted, called up and fully paid	£	£
227 Preference Shares of £ 0.01 each	2	2

10. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the statement of financial position date unpaid contributions of £954 (2024: £4,139) were due to the fund. They are included in Other Creditors.

11. Controlling Party

The company's controlling party is Jan-Vincent Finn by virtue of his majority ownership of the issued share capital in the company.

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Directors	Francisco Ahedo
	Philip Bilney
	Jan-Vincent Finn
	Richard Floyd
	Bijal Patel

Company Number	13560193

Registered Office	Wework, Aurora - 03-125 8 Devonshire Square
	London
	EC2M 4YJ

Accountants	Sterling Accounting Solutions Ltd
	Chartered Accountants
	SAS House
	Chipperfield Road
	Kings Langley
	Hertfordshire
	WD4 9JB