Company No: 13276813 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	5	1,423		1,389
		1,423		1,389
Current assets
Debtors	6	280,772		241,689
Cash at bank and in hand		415,137		345,002
		695,909		586,691
Creditors: amounts falling due within one year	7	( 164,255)		( 143,340)
Net current assets		531,654		443,351
Total assets less current liabilities		533,077		444,740
Net assets		533,077		444,740
Capital and reserves
Called-up share capital	9	70,000		70,000
Profit and loss account		463,077		374,740
Total shareholders' funds		533,077		444,740

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Aurora Pacific Ltd (registered number: 13276813) were approved and authorised for issue by the Director on 24 July 2026. They were signed on its behalf by:

Mr G Arnaud Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Aurora Pacific Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Fleming Court, Leigh Road, Eastleigh, SO50 9PD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.Transition to FRS102

The Company has adopted FRS 102 for the year ended 31 March 2026 and has restated the comparative year amounts.

3. Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies above.

4. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

5. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 April 2025	2,083		2,083
Additions	750		750
At 31 March 2026	2,832		2,832
Accumulated depreciation
At 01 April 2025	694		694
Charge for the financial year	715		715
At 31 March 2026	1,409		1,409
Net book value
At 31 March 2026	1,423		1,423
At 31 March 2025	1,389		1,389

6. Debtors

	2026		2025
	£		£
Trade debtors	279,131		233,093
Other debtors	1,641		8,596
	280,772		241,689

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	87,991		21,325
Taxation and social security	44,163		91,682
Other creditors	32,101		30,333
	164,255		143,340

8. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	0		0
Charged to the Profit and Loss Account	( 356)		0
At the end of financial year	( 356)		0

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
45,000 Ordinary A shares of £ 1.00 each	45,000		45,000
25,000 Ordinary B shares of £ 1.00 each	25,000		25,000
	70,000		70,000