AURIA SOLUTIONS LTD.

• ⚠

  Material uncertainty over going concern

  The financial statements have been prepared on a going concern basis which the directors consider to be appropriate for the following reasons. ... The Company believes that the support received from Shenda will allow the Company to meet its liquidity needs 12 months from the issuance of the consolidated financial statements. The Company's plans are subject to inherent risks and uncertainties. Accordingly, there can be no assurance that the Company's plans can be effectively implemented and, therefore, that the conditions can be effectively mitigated.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Crowe U.K. LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The financial statements have been prepared on a going concern basis which the directors consider to be appropriate for the following reasons. ... The Company believes that the support received from Shenda will allow the Company to meet its liquidity needs 12 months from the issuance of the consolidated financial statements. The Company's plans are subject to inherent risks and uncertainties. Accordingly, there can be no assurance that the Company's plans can be effectively implemented and, therefore, that the conditions can be effectively mitigated.”

Group structure

1. AURIA SOLUTIONS LTD. · parent
   1. Auria Solutions UK I Ltd 100% · UK
   2. Auria Solutions GmbH 10% · Germany
   3. Auria Solutions Shanghai Co. Ltd 45% · China
   4. Auria Feltex (PTY) Ltd 51% · South Africa
   5. Auria (China) Auto Components Co, Ltd 100% · China

Significant events

• “On 30 June 2023, the Company bought back all the shares held by IAC Group Europe Sarl. As a result, IAC Group companies are no longer related parties and Shenda Investment UK Limited wholly owns the Company.”
• “The Ukraine-Russia war has impacted the supply chain of some OEMs which has resulted in reduced production volumes or ad-hoc shutdowns. The Company's subsidiaries have had to remain flexible in its operations in order to mitigate the impact of the shutdowns. The war has also impacted the energy market resulting in unprecedented energy prices and limited possibilities to procure future consumption.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

1

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  -83.7%

  £1,763,529 → £287,620

• Net assets

  +454.7%

  -£28,679,021 → £101,722,758

• Employees

  —

  Not reported

• Operating profit

  +100.2%

  -£57,723,499 → £134,173

• Profit before tax

  +67.9%

  -£41,647,146 → -£13,381,023

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers