Aurora Transformation Limited

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Aurora Transformation Limited for the year ended 30 April 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aurora Transformation Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the director of Aurora Transformation Limited , as a body, in accordance with the terms of our engagement letter dated 04 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of Aurora Transformation Limited and state those matters that we have agreed to state to the director of Aurora Transformation Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aurora Transformation Limited and its director as a body for our work or for this report.

It is your duty to ensure that Aurora Transformation Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Aurora Transformation Limited . You consider that Aurora Transformation Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Aurora Transformation Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

30th September 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

First Floor, East Wing, Sandfield House

Kings Close, Water Lane

Wilmslow

Cheshire

SK9 5AR

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Aurora Transformation Limited

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: 07591860

		2026		2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,412		1,661
Investments	5		24,452		38,417

			25,864		40,078
CURRENT ASSETS
Debtors	6	45,810		43,041
Cash at bank and in hand		33,171		58,676

		78,981		101,717
Creditors: Amounts Falling Due Within One Year	7	(29,495 )		(42,463 )

NET CURRENT ASSETS (LIABILITIES)			49,486		59,254

TOTAL ASSETS LESS CURRENT LIABILITIES			75,350		99,332

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		-		(316 )

NET ASSETS			75,350		99,016

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			75,349		99,015

SHAREHOLDERS' FUNDS			75,350		99,016

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Aurora Transformation Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 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 Victoria Fleming

Director

30th September 2026

The notes on pages 4 to 6 form part of these financial statements.

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Aurora Transformation Limited

Notes to the Financial Statements

For The Year Ended 30 April 2026

Notes to the Financial Statements

1. General Information

Aurora Transformation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07591860 . The registered office is 7 Monck Drive, Nantwich, Cheshire, CW5 5UP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any 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:

Fixtures & Fittings

15% on reducing balance method

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

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

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Aurora Transformation Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 May 2025	3,000

As at 30 April 2026	3,000

Depreciation
As at 1 May 2025	1,339
Provided during the period	249

As at 30 April 2026	1,588

Net Book Value
As at 30 April 2026	1,412

As at 1 May 2025	1,661

5. Investments

	Other
	£
Cost or Valuation
As at 1 May 2025	38,417
Revaluations	(13,965 )

As at 30 April 2026	24,452

Provision
As at 1 May 2025	-

As at 30 April 2026	-

Net Book Value
As at 30 April 2026	24,452

As at 1 May 2025	38,417

Investments consists of high value pens.

The value of these pens are reviewed on an annual basis and adjusted by way of a revaluation or impairment.

6. Debtors

	2026	2025 as restated
	£	£
Due within one year
Other debtors	45,810	43,041

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Aurora Transformation Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025 as restated
	£	£
Trade creditors	18	-
Other creditors	326	379
Taxation and social security	29,151	42,084

	29,495	42,463

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025 as restated
	£	£
Other timing differences	-	316

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 May 2025	316	316
Utilised	(2,701 )	(2,701)

Balance at 30 April 2026	(2,385 )	(2,385)

10. Share Capital

	2026	2025 as restated
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

11. Related Party Transactions

The £43,000 related party loan included in other debtors relates to a loan provided to Chamberlain Wolfe Limited.

The loan is interest free and repayable on demand.

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