REGISTERED NUMBER: 09895737 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

AURELIUS HOLDINGS LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S R Newland

Mrs S L Newland

REGISTERED OFFICE:

98 Thetford Way

Swindon

Wiltshire

SN25 1WJ

REGISTERED NUMBER:

09895737 (England and Wales)

ACCOUNTANTS:

Nigel B Butler Limited

Basepoint Business Centre

Rivermead Drive

Swindon

Wiltshire

SN5 7EX

CURRENT ASSETS

Debtors

102,561

127,099

Investments

183,146

183,146

Cash at bank

29

43

285,736

310,288

CREDITORS

Amounts falling due within one year

63,340

85,202

NET CURRENT ASSETS

222,396

225,086

TOTAL ASSETS LESS CURRENT LIABILITIES

222,396

225,086

CREDITORS

Amounts falling due after more than one year

234,467

235,267

NET LIABILITIES

(12,071

)

(10,181

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(12,171

)

(10,281

)

SHAREHOLDERS' FUNDS

(12,071

)

(10,181

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 28 February 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2026 and were signed on its behalf by:

S R Newland - Director

1.	STATUTORY INFORMATION

Aurelius Holdings Ltd 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2025

and 28 February 2026

1,299

DEPRECIATION

At 1 March 2025

and 28 February 2026

1,299

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

-

5.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2026 and 28 February 2025:

28.2.26

28.2.25

£

£

S R Newland and Mrs S L Newland

Balance outstanding at start of year

80,086

88,506

Amounts repaid

(21,553

)

(8,420

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

58,533

80,086

The directors have issued a personal guarantee in respect of the redemption of the preference shares.

6.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S R Newland.