Aurion11 Limited iXBRL

Aurion11 Limited

Abridged Unaudited Financial Statements

for the financial period from 21 February 2025 (date of incorporation) to 31 December 2025

Aurion11 Limited

Company Registration Number: 16267756

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 31 December 2025

Dec 25

Notes

Non-Current Assets

Intangible assets

499,518

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Current Assets

Debtors

23,907

Cash and cash equivalents

2,035,888

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2,059,795

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Creditors: amounts falling due within one year

(94,293)

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Net Current Assets

1,965,502

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Total Assets less Current Liabilities

2,465,020

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Capital and Reserves

Called up share capital

2,589,421

Retained earnings

(124,401)

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Equity attributable to owners of the company

2,465,020

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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Directors' Report.

For the financial period from 21 February 2025 (date of incorporation) to 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 13 August 2026 and signed on its behalf by



________________________________
Mr Igor Lautar
Director

Aurion11 Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial period from 21 February 2025 (date of incorporation) to 31 December 2025

General Information

Aurion11 Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 16267756. The registered office of the company is 277-279 Chiswick High Road, London, W4 4PU. The principal activities of the company are information technology consultancy and software development.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Intangible assets

Intangible assets are valued at cost less accumulated amortisation.

Trade and other debtors

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 except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.

Research and development

Development expenditure is written off in the same financial period unless the directors are satisfied as to the technical, commercial and financial viability of individual projects. In this situation, the expenditure is deferred and amortised over the period from which the company is expected to benefit.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Period of financial statements

The financial statements are for the 10 month 11 days period from 21 February 2025 (date of incorporation) to 31 December 2025.

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

The average monthly number of employees, including directors, during the financial period was 5, (Feb 25 - 0).

Dec 25

Number

Directors

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6.	Intangible assets
		Development
		Costs	Total
		£	£
	Cost
	At 21 February 2025	-	-
	Additions	499,518	499,518
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	At 31 December 2025	499,518	499,518
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	Net book value
	At 31 December 2025	499,518	499,518
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