Aura Infection Control Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

1. General Information

Aura Infection Control Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08814266 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Turnover

The turnover shown in the profit and loss account represents amounts invoiced for goods and services, recognised on an accruals basis, exclusive of Value Added Tax.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill - 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

2.4. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:

Motor vehicles	- 25% reducing balance
Fixtures and fittings	- 25% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

2.6. Stocks and Work in Progress

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

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Aura Infection Control Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

2.8. Foreign Currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

2.9. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2.10. Pensions

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

2.11. Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 25 (2025: 19)

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Aura Infection Control Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	1,150,000

As at 31 March 2026	1,150,000

Amortisation
As at 1 April 2025	1,150,000

As at 31 March 2026	1,150,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Motor vehicles	Fixtures and fittings	Total
	£	£	£
Cost
As at 1 April 2025	46,295	25,358	71,653
Additions	-	11,812	11,812

As at 31 March 2026	46,295	37,170	83,465

Depreciation
As at 1 April 2025	5,787	13,738	19,525
Provided during the period	10,127	4,252	14,379

As at 31 March 2026	15,914	17,990	33,904

Net Book Value
As at 31 March 2026	30,381	19,180	49,561

As at 1 April 2025	40,508	11,620	52,128

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025 as restated
	£	£
Motor vehicles	30,381	40,508

6. Stocks

	2026	2025 as restated
	£	£
Finished goods	219,556	213,014

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Aura Infection Control Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Debtors

	2026	2025 as restated
	£	£
Due within one year
Trade debtors	577,412	527,296
Other debtors	1,184,671	984,813

	1,762,083	1,512,109

8. Current Asset Investments

	2026	2025 as restated
	£	£
Short term deposits	231,963	150,000

9. Creditors: Amounts Falling Due Within One Year

	2026	2025 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	6,676	6,676
Trade creditors	169,921	180,035
Bank loans and overdrafts	335,811	484,652
Other creditors	40,772	40,070
Taxation and social security	350,836	237,163

	904,016	948,596

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

	2026	2025 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	26,161	32,837

11. Secured Creditors

The bank overdraft, representing a factoring account, is secured by a fixed and floating charge dated 8th April 2024 over all the company's undertaking, property, rights and assets whatsoever and wheresoever both present and future.

The Hire Purchase liability is secured over the asset to which they relate.

	2026	2025 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	32,837	39,514
Bank loans and overdrafts	335,811	343,629

12. Share Capital

	2026	2025 as restated
	£	£
Allotted, Called up and fully paid	14	14

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Aura Infection Control Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

13. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025 as restated
	£	£
Not later than one year	75,345	80,460
Later than one year and not later than five years	90,000	165,345

	165,345	245,805

14. Directors Advances, Credits and Guarantees

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mrs Laura Edgar	3,360	3,524	6,884	-	-

15. Related Party Transactions

The following related party transactions were undertaken during the year:

A director withdrew amounts totalling £3,524 (2025: £2,462) and introduced amounts totalling £6,884 (2025: £Nil). The amount payable to the company at the balance sheet date was £Nil (2025 amount payable to the company: £3,360).

During the year the company made loans to the parent company, Edgar AIC Ltd, totalling £256,752 (2025: £342,118) and received repayments totalling £95,000 (2025: £25,000). At the balance sheet date the amount receivable from Edgar AIC Ltd was £1,101,397 (2025: £939,645).

The aggregate remuneration paid to key management personnel for the year was £9,100 (2025: £9,100).

Dividends were paid to Edgar AIC Ltd amounting to £50,000 (2025: £50,000).

No further transactions with related parties were undertaken, other than those under normal market conditions, such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

16. Ultimate Parent Undertaking and Controlling Party

As of 26 February 2021, the company's immediate and ultimate parent undertaking is Edgar AIC Ltd . Edgar AIC Ltd was incorporated in England and Wales. Copies of Edgar AIC Ltd accounts may be obtained from the registered office, Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, United Kingdom, L1 3DN . The ultimate controlling party is Laura Edgar who controls 100% of the shares of Edgar AIC Ltd .

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		2026		2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		49,561		52,128

			49,561		52,128
CURRENT ASSETS
Stocks	6	219,556		213,014
Debtors	7	1,762,083		1,512,109
Investments	8	231,963		150,000
Cash at bank and in hand		285,544		50,480

		2,499,146		1,925,603
Creditors: Amounts Falling Due Within One Year	9	(904,016 )		(948,596 )

NET CURRENT ASSETS (LIABILITIES)			1,595,130		977,007

TOTAL ASSETS LESS CURRENT LIABILITIES			1,644,691		1,029,135

Creditors: Amounts Falling Due After More Than One Year	10		(26,161 )		(32,837 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(12,390 )		(13,032 )

NET ASSETS			1,606,140		983,266

CAPITAL AND RESERVES
Called up share capital	12		14		14
Profit and Loss Account			1,606,126		983,252

SHAREHOLDERS' FUNDS			1,606,140		983,266