Edgar AIC Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 12318994

		2026		2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1,334,664		1,334,664

			1,334,664		1,334,664
CURRENT ASSETS
Debtors	5	2,207		1,802

		2,207		1,802
Creditors: Amounts Falling Due Within One Year	6	(1,168,159 )		(1,185,855 )

NET CURRENT ASSETS (LIABILITIES)			(1,165,952 )		(1,184,053 )

TOTAL ASSETS LESS CURRENT LIABILITIES			168,712		150,611

NET ASSETS			168,712		150,611

CAPITAL AND RESERVES
Called up share capital	7		10		10
Profit and Loss Account			168,702		150,601

SHAREHOLDERS' FUNDS			168,712		150,611

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs L J Edgar

Director

1 September 2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Edgar AIC Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12318994 . 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. 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.

2.3. 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.

2.4. Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

2.5. Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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Edgar AIC Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	1,334,664

As at 31 March 2026	1,334,664

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	1,334,664

As at 1 April 2025	1,334,664

Subsidiary undertakings

The investment represents 100% of the issued ordinary share capital of Aura Infection Control Limited, a company registered in England and Wales. The registered office of Aura Infection Control Limited is Hanover Buildings, 11-13 Hanover Street, Liverpool, L1 3DN.

Aggregate capital and reserves as at 31 March 2026

Aura Infection Control Limited - £1,606,140

Profit for the year ended 31 March 2026

Aura Infection Control Limited - £672,874

Under the provision of section 398 of the Companies Act 2006 the company is exempt from preparing consolidated accounts and has not done so, therefore the accounts show information about the company as an individual entity.

5. Debtors

	2026	2025 as restated
	£	£
Due within one year
Other debtors	2,207	1,802

6. Creditors: Amounts Falling Due Within One Year

	2026	2025 as restated
	£	£
Amounts owed to group undertakings	1,094,812	939,645
Other creditors	73,347	246,210

	1,168,159	1,185,855

7. Share Capital

	2026	2025 as restated
	£	£
Called Up Share Capital not Paid	10	10

Amount of Allotted, Called Up Share Capital	10	10

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Edgar AIC Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

9. Related Party Transactions

The following related party transactions were undertaken during the year:

A director introduced amounts totalling £30,170 (2025: £147,812 ) and withdrew amounts totalling £209,732 (2025: £315,213). At the balance sheet date the amount payable was £64,536 (2025: £244,098 ).

Aura Infection Control Limited is a subsidiary of the company. During the year the company received loans from the subsidiary totalling £256,752 (2025: £342,118) and made repayments totalling £95,000 (2025: £25,000). At the balance sheet date the amount payable to Aura Infection Control Limited was £1,101,397 (2025: £939,645).

Dividends were paid to the directors in respect of their shareholdings £30,170 (2025: £20,925).

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

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

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