AURA SALES RECRUITMENT LIMITED

Registered number

05343367

Filleted Accounts

28 February 2025

AURA SALES RECRUITMENT LIMITED
Registered number:		05343367
Balance Sheet
as at 28 February 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		17,916			23,890

Current assets
Debtors	4	212			6,950
Investments held as current assets	5	37,500			-
Cash at bank and in hand		239,481			354,717
		277,193			361,667

Creditors: amounts falling due within one year	6	(22,095)			(57,553)

Net current assets			255,098			304,114

Total assets less current liabilities			273,014			328,004


Provisions for liabilities			(3,404)			(4,539)

Net assets			269,610			323,465

Capital and reserves
Called up share capital			100			100
Profit and loss account			269,510			323,365

Shareholder's funds			269,610			323,465

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J Sembi
Director
Approved by the board on 19 November 2025

AURA SALES RECRUITMENT LIMITED
Notes to the Accounts
for the year ended 28 February 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration receivable, net of value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:


	Office equipment	25% per annum reducing balance basis


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


	Pensions
	The company did not operate a pension scheme during the year.




2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2




3	Tangible fixed assets
		Office equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 March 2024	85,786		23,075		108,861
	At 28 February 2025	85,786		23,075		108,861

	Depreciation
	At 1 March 2024	74,875		10,096		84,971
	Charge for the year	2,729		3,245		5,974
	At 28 February 2025	77,604		13,341		90,945

	Net book value
	At 28 February 2025	8,182		9,734		17,916
	At 29 February 2024	10,911		12,979		23,890





4	Debtors			2,025		2,024
£					£

	Trade debtors and prepayments			212		6,950




5	Investments held as current assets			2,025		2,024
£					£
	Fair value
	Unlisted investments			37,500		-



6	Creditors: amounts falling due within one year			2,025		2,024
£					£

	Bank loans and overdrafts			2,088		4,167
	Obligations under finance lease and hire purchase contracts			-		8,727
	Trade creditors and accruals			7,264		4,630
	Corporation tax			3,398		24,452
	Other taxes and social security costs			9,068		12,671
	Other creditors - director's loan account			277		2,906
				22,095		57,553



7	Events after the reporting date
	There were no events after the reporting date which would affect the user's understanding of these accounts.


8	Contingent liabilities
	There were no contingent liabilities in existence at the year end.



9	Controlling party
	The director, Mr J Sembi, together with his spouse own 100% of the issued ordinary share capital of the company.



10	Other information

	AURA SALES RECRUITMENT LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	24 Oswald Road
	Chorlton Cum Hardy
	Manchester
	M21 9LP