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Registered number: 10126370
Aureum Advisory Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—5
Page 1
Statement of Financial Position
Registered number: 10126370
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,366 11,793
9,366 11,793
CURRENT ASSETS
Debtors 5 226,628 190,116
Cash at bank and in hand 1,446,438 1,278,654
1,673,066 1,468,770
Creditors: Amounts Falling Due Within One Year 6 (401,323 ) (316,198 )
NET CURRENT ASSETS (LIABILITIES) 1,271,743 1,152,572
TOTAL ASSETS LESS CURRENT LIABILITIES 1,281,109 1,164,365
NET ASSETS 1,281,109 1,164,365
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 1,281,009 1,164,265
SHAREHOLDERS' FUNDS 1,281,109 1,164,365
For the year ending 30 April 2025 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr R D de Laszlo
Director
06/08/2025
The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Aureum Advisory Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10126370 . The registered office is Albany House, Claremont Lane, Esher, Surrey, KT10 9FQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 Section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Presentational Currency
The accounts are presented in and rounded to the nearest £1 sterling.
2.2. Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
  • the amount of revenue can be measured reliably;
  • it is probable that the Company will receive the consideration due under the contract;
  • the stage of completion of the contract at the end of the reporting period can be measured reliably; and
  • the costs incurred and the costs to complete the contract can be measured reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 33%
Computer Equipment 33%
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight line basis over the lease term.
2.5. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
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2.6. Foreign Currencies
Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.
Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.
Non monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non monetary items measured at fair value are measured using the exchange rate when fair value was determined.
Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Income and Retained Earnings.
2.7. Taxation
Tax is recognised in the Statement of Income and Retained Earnings, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
2.8. Pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
2.9. Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
2.10. Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.11. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 9,418 38,293 47,711
Additions - 3,425 3,425
Disposals (4,410 ) (25,739 ) (30,149 )
As at 30 April 2025 5,008 15,979 20,987
Depreciation
As at 1 May 2024 8,941 26,977 35,918
Provided during the period 183 4,552 4,735
Disposals (4,410 ) (24,622 ) (29,032 )
As at 30 April 2025 4,714 6,907 11,621
Net Book Value
As at 30 April 2025 294 9,072 9,366
As at 1 May 2024 477 11,316 11,793
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 226,628 190,116
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 7,522 549
Other creditors 5,379 4,966
Taxation and social security 388,422 310,683
401,323 316,198
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
76 Ordinary A shares of £ 1.00 each 76 76
24 Ordinary B shares of £ 1.00 each 24 24
100 100
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8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 10,800 9,000
10,800 9,000
9. Controlling Party
The company's controlling party is Robert De Laszlo by virtue of his ownership of 76% of the issued share capital in the company.
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