Company registration number 07112887 (England and Wales)
AUM CONSTRUCTION LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
AUM CONSTRUCTION LTD
COMPANY INFORMATION
Director
Mr D Singh
Secretary
Mr J S Sangha
Company number
07112887
Registered office
1 Woden Road South
Wednesbury
West Midlands
England
WS10 0BP
Accountants
Koshal Associates (Chartered Accountants)
Gautam House
1-3 Shenley Avenue
Ruislip Manor
Middlesex
HA4 6BP
AUM CONSTRUCTION LTD
CONTENTS
Page
Balance sheet
2
Notes to the financial statements
3 - 5
AUM CONSTRUCTION LTD
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF AUM CONSTRUCTION LTD FOR THE YEAR ENDED 31 DECEMBER 2024
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aum Construction Ltd for the year ended 31 December 2024 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

It is your duty to ensure that Aum Construction Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aum Construction Ltd. You consider that Aum Construction Ltd 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 financial statements of Aum Construction Ltd. 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 statutory financial statements.

Koshal Associates (Chartered Accountants)
26 March 2025
Gautam House
1-3 Shenley Avenue
Ruislip Manor
Middlesex
HA4 6BP
AUM CONSTRUCTION LTD
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 2 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
75,562
603,969
Current assets
Stocks
132,410
200,000
Debtors
4
507,580
228,724
Cash at bank and in hand
164,897
9,107
804,887
437,831
Creditors: amounts falling due within one year
5
(442,676)
(767,567)
Net current assets/(liabilities)
362,211
(329,736)
Total assets less current liabilities
437,773
274,233
Creditors: amounts falling due after more than one year
6
(19,071)
(173,140)
Net assets
418,702
101,093
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
418,602
100,993
Total equity
418,702
101,093

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 26 March 2025
Mr D Singh
Director
Company registration number 07112887 (England and Wales)
AUM CONSTRUCTION LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -
1
Accounting policies
Company information

Aum Construction Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 1 Woden Road South, Wednesbury, West Midlands, England, WS10 0BP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
N/A
Plant and equipment
25% on reducing balance
Fixtures and fittings
25% on reducing balance
Computers
25% on reducing balance
Motor vehicles
25% on reducing balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
32
46
AUM CONSTRUCTION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 January 2024
542,497
134,668
3,038
11,230
253,092
944,525
Additions
-
0
23,824
-
0
-
0
15,090
38,914
Disposals
(542,497)
-
0
-
0
-
0
-
0
(542,497)
At 31 December 2024
-
0
158,492
3,038
11,230
268,182
440,942
Depreciation and impairment
At 1 January 2024
-
0
120,018
2,452
10,041
208,045
340,556
Depreciation charged in the year
-
0
9,420
146
223
15,035
24,824
At 31 December 2024
-
0
129,438
2,598
10,264
223,080
365,380
Carrying amount
At 31 December 2024
-
0
29,054
440
966
45,102
75,562
At 31 December 2023
542,497
14,650
586
1,189
45,047
603,969
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
504,154
211,862
Other debtors
3,426
16,862
507,580
228,724
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
1,872
49,547
Corporation tax
209,276
131,615
Other taxation and social security
160,159
263,883
Other creditors
71,369
322,522
442,676
767,567
AUM CONSTRUCTION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 5 -
6
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
19,071
-
0
Other creditors
-
0
173,140
19,071
173,140
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