REGISTERED NUMBER: 09721037 (England and Wales)

Audited Financial Statements for the Year Ended 31 December 2025

for

Auriga Global Solution Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs A Comes

REGISTERED OFFICE:

c/o AccountsCo

47 Islington Park Street

London

N1 1QB

REGISTERED NUMBER:

09721037 (England and Wales)

AUDITORS:

PG & E Professional Services Ltd

Chartered Accountants & Statutory Auditor

47 Islington Park Street

London

N1 1QB

FIXED ASSETS

Tangible assets

4

-

587

CURRENT ASSETS

Debtors

5

799,576

528,395

Prepayments and accrued income

21,088

186,982

Cash at bank

324,763

365,189

1,145,427

1,080,566

CREDITORS

Amounts falling due within one year

6

175,162

461,585

NET CURRENT ASSETS

970,265

618,981

TOTAL ASSETS LESS CURRENT LIABILITIES

970,265

619,568

PROVISIONS FOR LIABILITIES

(41,665

)

(25,671

)

ACCRUALS AND DEFERRED INCOME

(714,921

)

(229,048

)

NET ASSETS

213,679

364,849

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

212,679

363,849

SHAREHOLDERS' FUNDS

213,679

364,849

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 director and authorised for issue on 30 July 2026 and were signed by:

Mrs A Comes - Director

1.	STATUTORY INFORMATION

Auriga Global Solution Limited 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of the exemption in Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose transactions entered into with its parent company as it is wholly-owned. .

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the sale of services is recognised by reference to the stage of completion of the contract.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at 20% annual rate in order to write off each asset over its estimated useful life.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

882

Disposals

(174

)

At 31 December 2025

708

DEPRECIATION

At 1 January 2025

295

Charge for year

413

At 31 December 2025

708

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

587

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

701,175

468,395

Amounts owed by group undertakings

60,000

60,000

Other debtors

38,401

-

799,576

528,395

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

38

8,609

Amounts owed to group undertakings

27,348

327,057

Social security and other taxes

142,133

116,554

Other creditors

5,643

9,365

175,162

461,585

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1,000

Ordinary

1

1,000

1,000

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Simon Edrich (Senior Statutory Auditor)

for and on behalf of PG & E Professional Services Ltd

9.	CONTINGENT TAX LIABILITY

The Company is involved in an ongoing tax matter, which may give rise to a contingent liability. No assessment has been issued as at the reporting date. Management considers that an adverse outcome is possible but not probable and, accordingly, no provision has been recognised in these financial statements.

10.	AUDITOR LIABILITY LIMITATION

The company has limited the maximum aggregate amount of the Auditor's Liability to the company to not more than (1) the sum of 5 times the fees payable (excluding expenses and Value Added Tax) under the Engagement Letter referable to the financial year in question, or (2) £30,000 whichever is the lesser amount.

11.	ULTIMATE CONTROLLING ENTITY

The ultimate parent undertaking and controlling entity is Auriga SPA, a company incorporated in Italy whose registered office is Via Selva, 101, Altamura (BA), 70022 Italy. Auriga SPA does not prepare consolidated financial statements.