REGISTERED NUMBER: 11611936 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Aum Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Prakash Narottambhai Patel

Mrs Anjana Patel

REGISTERED OFFICE:

Office 1

21 Hatherton Street

Walsall

WS4 2LA

REGISTERED NUMBER:

11611936 (England and Wales)

ACCOUNTANTS:

Dhillon Accountants Limited

Chartered Accountants

Office 1

21 Hatherton Street

Walsall

WS4 2LA

FIXED ASSETS

Investments

4

2,779,673

2,776,847

CURRENT ASSETS

Debtors

5

-

1

Cash at bank and in hand

12,614

4,515

12,614

4,516

CREDITORS

Amounts falling due within one year

6

(1,023,633

)

(996,508

)

NET CURRENT LIABILITIES

(1,011,019

)

(991,992

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,768,654

1,784,855

CREDITORS

Amounts falling due after more than one year

7

(1,146,636

)

(1,249,596

)

NET ASSETS

622,018

535,259

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

621,818

535,059

SHAREHOLDERS' FUNDS

622,018

535,259

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2025 and were signed on its behalf by:

Mr Prakash Narottambhai Patel - Director

1.	STATUTORY INFORMATION

Aum Group 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Other

investment

£

COST OR VALUATION

At 1 March 2024

2,776,847

Revaluations

2,826

At 28 February 2025

2,779,673

NET BOOK VALUE

At 28 February 2025

2,779,673

At 29 February 2024

2,776,847

The unlisted investment represents shares in a fully owned subsidiary Relinquo Holdings Limited, a company incorporated in England and Wales.

As of 29 February 2025, the financial position of the subsidiary was as follows:

Profit after tax £251,903

Capital and reserves £831,649

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Amounts owed by group undertakings

-

1

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans and overdrafts

172,309

169,979

Other creditors

851,324

826,529

1,023,633

996,508

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans

1,146,636

1,249,596

8.	RELATED PARTY DISCLOSURES

As of 29 February 2025, the company owed £851,324 (2024 - £826,529 to AUM Healthcare Limited.

Mr Prakash Patel and Mrs Anjana Patel are both directors of AUM Healthcare Limited.

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

The company has taken advantage of the exemption under the terms of Financial Reporting Standard 102, not to disclose the related party transactions with wholly owned subsidiaries within the group.

9.	ULTIMATE CONTROLLING PARTY

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