REGISTERED NUMBER: 04585697 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Aum Healthcare Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Prakash Narottambhai Patel

Mrs Anjana Patel

SECRETARY:

Mrs Anjana Patel

REGISTERED OFFICE:

Office 1

21 Hatherton Street

Walsall

WS4 2LA

REGISTERED NUMBER:

04585697 (England and Wales)

ACCOUNTANTS:

Dhillon Accountants Limited

Chartered Accountants

Office 1

21 Hatherton Street

Walsall

WS4 2LA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

175,557

74,862

Investments

6

105,360

103,728

280,917

178,590

CURRENT ASSETS

Stocks

64,396

54,510

Debtors

7

1,538,096

1,293,220

Cash at bank and in hand

105,194

299,248

1,707,686

1,646,978

CREDITORS

Amounts falling due within one year

8

(346,713

)

(392,368

)

NET CURRENT ASSETS

1,360,973

1,254,610

TOTAL ASSETS LESS CURRENT LIABILITIES

1,641,890

1,433,200

PROVISIONS FOR LIABILITIES

(30,187

)

(8,565

)

NET ASSETS

1,611,703

1,424,635

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

1,611,601

1,424,533

SHAREHOLDERS' FUNDS

1,611,703

1,424,635

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2025 and were signed on its behalf by:

Mr Prakash Narottambhai Patel - Director

1.	STATUTORY INFORMATION

Aum Healthcare 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover comprises revenue recognised by the company in the company in respect of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It has been fully amortised over its estimated economic life.

Tangible fixed assets

Tangible assets are stated at cost less depreciation. 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:-

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2024

and 28 February 2025

344,908

AMORTISATION

At 1 March 2024

and 28 February 2025

344,908

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 March 2024

83,217

144,874

228,091

Additions

18,589

96,604

115,193

At 28 February 2025

101,806

241,478

343,284

DEPRECIATION

At 1 March 2024

42,613

110,616

153,229

Charge for year

4,385

10,113

14,498

At 28 February 2025

46,998

120,729

167,727

NET BOOK VALUE

At 28 February 2025

54,808

120,749

175,557

At 29 February 2024

40,604

34,258

74,862

6.	FIXED ASSET INVESTMENTS

Other

investment

£

COST OR VALUATION

At 1 March 2024

103,728

Revaluations

1,632

At 28 February 2025

105,360

NET BOOK VALUE

At 28 February 2025

105,360

At 29 February 2024

103,728

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

125,632

133,337

Other debtors

1,412,464

1,159,883

1,538,096

1,293,220

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade creditors

182,717

168,061

Taxation and social security

34,358

76,409

Other creditors

129,638

147,898

346,713

392,368

9.	RELATED PARTY DISCLOSURES

As of 28 February 2025, the company was owed £851,324 (2024 - £826,528) by AUM Group Limited.

Interest is charged at 3%. The loan is repayable on demand.

The company was also owed £318,342 (2024 - £308,542) by Relinquo Holdings Limited as of 28 February 2025. Interest is charged at 3%. The loan is repayable on demand.

Mr Prakash Patel and Mrs Anjana Patel were the directors of Aum Group and Relinquo Holdings Limited as of 28 February 2025.

10.	ULTIMATE CONTROLLING PARTY

The company is jointly controlled by Mr P and Mrs A Patel, by virtue of their ownership of 100% of the issued share capital in the company.