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REGISTERED NUMBER: 07168643 (England and Wales)

Financial Statements

for the Year Ended 31 October 2025

for

AUREGA HOLDINGS LTD

AUREGA HOLDINGS LTD (REGISTERED NUMBER: 07168643)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

AUREGA HOLDINGS LTD

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | H P Gillam

| A C Edsell

| REGISTERED OFFICE: | Tower House

| Fishergate

| York

| YO10 4UA

| REGISTERED NUMBER: | 07168643 (England and Wales)

| ACCOUNTANTS: | Rawse, Varley & Co

| Chartered Accountants

| Lloyds Bank Chambers

| Hustlergate

| Bradford

| BD1 1UQ

AUREGA HOLDINGS LTD (REGISTERED NUMBER: 07168643)

Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 100,000 |  | 75,000 |  |

Investment property | 5 | 506,463 |  | 506,463 |  |

606,463 |  | 581,463 |  |

CURRENT ASSETS

Work in progress | 9,566 |  | 9,566 |  |

Debtors | 6 | 42,509 |  | 36,338 |  |

Investments | 7 | 372,588 |  | 696,151 |  |

Cash at bank | 346,893 |  | 68,653 |  |

771,556 |  | 810,708 |  |

CREDITORS

Amounts falling due within one year | 8 | 20,987 |  | 14,444 |  |

NET CURRENT ASSETS | 750,569 |  | 796,264 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,357,032 |  | 1,377,727 |  |

PROVISIONS FOR LIABILITIES | 529 |  | 499 |  |

NET ASSETS | 1,356,503 |  | 1,377,228 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 21,667 |  | 21,667 |  |

Retained earnings | 1,334,836 |  | 1,355,561 |  |

SHAREHOLDERS' FUNDS | 1,356,503 |  | 1,377,228 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

AUREGA HOLDINGS LTD (REGISTERED NUMBER: 07168643)

Balance Sheet - continued

31 October 2025

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 July 2026 and were signed on its behalf by:

H P Gillam - Director

AUREGA HOLDINGS LTD (REGISTERED NUMBER: 07168643)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

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

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Schedule 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Income

| Turnover represents the gross selling value of properties sold, rents receivable and investment income, comprising dividends and interest on investments together with profits less losses on disposal of investments.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stock of land and buildings is stated at the lower of cost and net realisable value.

| 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.

| Investments

| Investments are stated at fair value. In the case of investments traded on a recognised stock exchange fair value is determined by reference to quoted bid prices.

| Changes in the valuation of investments are taken to profit and loss in the income statement.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

AUREGA HOLDINGS LTD (REGISTERED NUMBER: 07168643)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | FIXED ASSET INVESTMENTS

| Interest

| in other

| participating

| interests

£ |

| COST

| At 1 November 2024 | 75,000 |  |

| Additions | 25,000 |  |

| At 31 October 2025 | 100,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 100,000 |  |

| At 31 October 2024 | 75,000 |  |

| The fixed asset investments are interests in property Syndicates which are stated at cost.

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024

| and 31 October 2025 | 506,463 |  |

| NET BOOK VALUE

| At 31 October 2025 | 506,463 |  |

| At 31 October 2024 | 506,463 |  |

| The directors consider the cost of property to be a fair reflection of market value.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 40,771 |  | 35,064 |  |

| Prepayments and accrued income | 1,738 |  | 1,274 |  |

42,509 |  | 36,338 |  |

7. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Listed investments | 372,588 |  | 696,151 |  |

| If investments had not been restated to fair value they would be stated at cost of £407,147 (2024 - £606,654).

AUREGA HOLDINGS LTD (REGISTERED NUMBER: 07168643)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Corporation tax | 8,972 |  | 5,682 |  |

| Social security and other taxes | 2,250 |  | 328 |  |

| Other creditors | 382 |  | 322 |  |

| Accrued expenses | 9,383 |  | 8,112 |  |

20,987 |  | 14,444 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 21,667 | Ordinary | £1 | 21,667 |  | 21,667 |  |

10. | RELATED PARTY DISCLOSURES

| Other creditors include an interest free balance of £60 (2024 - £10,380 debtor) due to a company with a director in common.