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REGISTERED NUMBER: 10773394 (England and Wales)












Strategic Report, Report of the Director and

Financial Statements

for the Period 16 May 2017 to 31 December 2017

for

Aurelius Finance Company Limited

Aurelius Finance Company Limited (Registered number: 10773394)






Contents of the Financial Statements
for the Period 16 May 2017 to 31 December 2017




Page

Company Information 1

Strategic Report 2

Report of the Director 3

Report of the Independent Auditors 5

Income Statement 7

Other Comprehensive Income 8

Statement of Financial Position 9

Statement of Changes in Equity 10

Notes to the Financial Statements 11


Aurelius Finance Company Limited

Company Information
for the Period 16 May 2017 to 31 December 2017







DIRECTOR: K Dhir





REGISTERED OFFICE: 6th Floor
33 Glasshouse Street
London
W1B 5DB





REGISTERED NUMBER: 10773394 (England and Wales)





AUDITORS: Silbury Business Advisers Limited
Chartered Accountants and
Statutory Auditors
Venture House
Calne Road
Lyneham
Chippenham
SN15 4PP

Aurelius Finance Company Limited (Registered number: 10773394)

Strategic Report
for the Period 16 May 2017 to 31 December 2017

Review of Business
During the period the company had limited activity related to its primary business of direct lending as no loans were
granted.

After the year end the business is performing as expected with loans granted. Significant new loans were to Grainger
Games Limited, Medina Holdings Limited and Proco Global Limited.

The above loans are appraised using key performance indicators primarily: financial performance, liquidity, asset
recovery values and loan to value ratios.

Principal Risks and Uncertainties
The principal risks and uncertainties for direct lending and provision of loans of this nature are complex and varied.
Principal risks include the recoverability of any loans and the ability of the borrowers to service their debt, which can
include factors external to the company.

ON BEHALF OF THE BOARD:





K Dhir - Director


25 September 2018

Aurelius Finance Company Limited (Registered number: 10773394)

Report of the Director
for the Period 16 May 2017 to 31 December 2017

The director presents his report with the financial statements of the company for the period 16 May 2017 to 31 December 2017.

INCORPORATION
The company was incorporated on 16 May 2017 .

DIVIDENDS
No dividends will be distributed for the period ended 31 December 2017.

DIRECTOR
K Dhir was appointed as a director on 16 May 2017 and held office during the whole of the period from then to the date
of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES
The director is responsible for preparing the Strategic Report, the Report of the Director and the financial statements in
accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director
has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting
Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve
the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company
and of the profit or loss of the company for that period. In preparing these financial statements, the director is required
to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and
explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company
will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the
company's transactions and disclose with reasonable accuracy at any time the financial position of the company and
enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for
safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act
2006) of which the company's auditors are unaware, and he has taken all the steps that he ought to have taken as a
director in order to make himself aware of any relevant audit information and to establish that the company's auditors
are aware of that information.

Aurelius Finance Company Limited (Registered number: 10773394)

Report of the Director
for the Period 16 May 2017 to 31 December 2017


AUDITORS
The auditors, Silbury Business Advisers Limited, will be proposed for re-appointment at the forthcoming Annual General
Meeting.

ON BEHALF OF THE BOARD:





K Dhir - Director


25 September 2018

Report of the Independent Auditors to the Members of
Aurelius Finance Company Limited

Opinion
We have audited the financial statements of Aurelius Finance Company Limited (the 'company') for the period ended
31 December 2017 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial
Position, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant
accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and
United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
- give a true and fair view of the state of the company's affairs as at 31 December 2017 and of its loss for the period
then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law.
Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the
financial statements section of our report. We are independent of the company in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard,
and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to
you where:
- the director's use of the going concern basis of accounting in the preparation of the financial statements is not
appropriate; or
- the director has not disclosed in the financial statements any identified material uncertainties that may cast significant
doubt about the company's ability to continue to adopt the going concern basis of accounting for a period of at least
twelve months from the date when the financial statements are authorised for issue.

Other information
The director is responsible for the other information. The other information comprises the information in the Strategic
Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors
thereon.

Our opinion on the financial statements does not cover the other information and we do not express any form of
assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing
so, consider whether the other information is materially inconsistent with the financial statements or our knowledge
obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we
conclude that there is a material misstatement of this other information, we are required to report that fact. We have
nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Strategic Report and the Report of the Director for the financial year for which the
financial statements are prepared is consistent with the financial statements; and
- the Strategic Report and the Report of the Director have been prepared in accordance with applicable legal
requirements.

Report of the Independent Auditors to the Members of
Aurelius Finance Company Limited


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit,
we have not identified material misstatements in the Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to
you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from
branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of director's remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of director
As explained more fully in the Statement of Director's Responsibilities set out on page three, the director is responsible
for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such
internal control as the director determines necessary to enable the preparation of financial statements that are free from
material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a
going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of
accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic
alternative but to do so.

Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion.
Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with
ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are
considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic
decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting
Council's website at www.frc.org.uk/auditorsresponsibilities . This description forms part of our Report of the Auditors.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those
matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's
members as a body, for our audit work, for this report, or for the opinions we have formed.




C E Baylis (Senior Statutory Auditor)
for and on behalf of Silbury Business Advisers Limited
Chartered Accountants and
Statutory Auditors
Venture House
Calne Road
Lyneham
Chippenham
SN15 4PP

26 September 2018

Aurelius Finance Company Limited (Registered number: 10773394)

Income Statement
for the Period 16 May 2017 to 31 December 2017

Notes £   

REVENUE 3 63,000

Cost of sales 37
GROSS PROFIT 62,963

Administrative expenses 90,626
OPERATING LOSS 5 (27,663 )


Interest payable and similar expenses 6 443
LOSS BEFORE TAXATION (28,106 )

Tax on loss 7 (5,000 )
LOSS FOR THE FINANCIAL PERIOD (23,106 )

Aurelius Finance Company Limited (Registered number: 10773394)

Other Comprehensive Income
for the Period 16 May 2017 to 31 December 2017

Notes £   

LOSS FOR THE PERIOD (23,106 )


OTHER COMPREHENSIVE INCOME -
TOTAL COMPREHENSIVE INCOME FOR
THE PERIOD

(23,106

)

Aurelius Finance Company Limited (Registered number: 10773394)

Statement of Financial Position
31 December 2017

Notes £    £   
FIXED ASSETS
Property, plant and equipment 8 1,492

CURRENT ASSETS
Debtors 9 10,788
Cash at bank 55,524
66,312
CREDITORS
Amounts falling due within one year 10 90,909
NET CURRENT LIABILITIES (24,597 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(23,105

)

CAPITAL AND RESERVES
Called up share capital 12 1
Retained earnings 13 (23,106 )
SHAREHOLDERS' FUNDS (23,105 )

The financial statements were approved by the director on 25 September 2018 and were signed by:





K Dhir - Director


Aurelius Finance Company Limited (Registered number: 10773394)

Statement of Changes in Equity
for the Period 16 May 2017 to 31 December 2017

Called up
share Retained Total
capital earnings equity
£    £    £   

Changes in equity
Issue of share capital 1 - 1
Total comprehensive income - (23,106 ) (23,106 )
Balance at 31 December 2017 1 (23,106 ) (23,105 )

Aurelius Finance Company Limited (Registered number: 10773394)

Notes to the Financial Statements
for the Period 16 May 2017 to 31 December 2017

1. STATUTORY INFORMATION

Aurelius Finance Company Limited 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial Reporting Standard 102 - reduced disclosure exemptions
The company has taken advantage of the following disclosure exemption in preparing these financial
statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland":

the requirements of Section 7 Statement of Cash Flows.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,
value added tax and other sales taxes.

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 period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
statement of financial position 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 period 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the
statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of
exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the
operating result.

Aurelius Finance Company Limited (Registered number: 10773394)

Notes to the Financial Statements - continued
for the Period 16 May 2017 to 31 December 2017

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.

Going concern
Whilst the company made a loss in the period to date, post period end the company has made a profit and
demonstrated its future ability to do so.

3. REVENUE

The revenue and loss before taxation are attributable to the one principal activity of the company.

4. EMPLOYEES AND DIRECTORS
£   
Wages and salaries 52,698
Social security costs 6,767
59,465

The average number of employees during the period was as follows:

2

£   
Director's remuneration 11,250

5. OPERATING LOSS

The operating loss is stated after charging:

£   
Other operating leases 5,166
Depreciation - owned assets 498
Auditors' remuneration 2,250
Auditors' remuneration for non audit work 3,750

6. INTEREST PAYABLE AND SIMILAR EXPENSES
£   
Loan 443

7. TAXATION

Analysis of the tax credit
The tax credit on the loss for the period was as follows:
£   
Deferred tax (5,000 )
Tax on loss (5,000 )

Aurelius Finance Company Limited (Registered number: 10773394)

Notes to the Financial Statements - continued
for the Period 16 May 2017 to 31 December 2017

7. TAXATION - continued

Reconciliation of total tax credit included in profit and loss
The tax assessed for the period is higher than the standard rate of corporation tax in the UK. The difference is
explained below:

£   
Loss before tax (28,106 )
Loss multiplied by the standard rate of corporation tax in the UK of 19 % (5,340 )

Effects of:
Estimated further deferred tax on losses 340
Total tax credit (5,000 )

8. PROPERTY, PLANT AND EQUIPMENT
Computer
equipment
£   
COST
Additions 1,990
At 31 December 2017 1,990
DEPRECIATION
Charge for period 498
At 31 December 2017 498
NET BOOK VALUE
At 31 December 2017 1,492

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Deferred tax asset 5,000
Prepayments 1,929
Rent deposit 3,859
10,788

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 13,069
Amounts owed to group undertakings 60,519
Social security and other taxes 11,321
Accrued expenses 6,000
90,909

Aurelius Finance Company Limited (Registered number: 10773394)

Notes to the Financial Statements - continued
for the Period 16 May 2017 to 31 December 2017

11. DEFERRED TAX
£   
Credit to Income Statement during period (5,000 )
Balance at 31 December 2017 (5,000 )

12. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
1 ordinary £1 1

1 ordinary share of £1 was allotted and fully paid for cash at par during the period.

13. RESERVES
Retained
earnings
£   

Deficit for the period (23,106 )
At 31 December 2017 (23,106 )

14. OTHER FINANCIAL COMMITMENTS

After the year end the company commenced its principal activity of direct lending. Three loans have been
granted since period end.

15. RELATED PARTY DISCLOSURES

Other related parties

Related Party Nature of transaction Amount
£
Aurelius Equity Opportunities SE &
Co

Loan from

(60,000

)
KGaA Loan interest due and not paid (443 )

Aurelius Investments Ltd Balance due to (77 )
Sublease 1,500


Terms of, the above, Aurelius Equity Opportunities SE & Co. KGaA revolving credit facility of £60,000. Interest is charged at 3% per annum and the loan is if not renewed is repayable after one month.