Aurium Capital LLP Filleted accounts for Companies House (small and micro)

REGISTERED NUMBER: OC371295

Aurium Capital LLP

Filleted Unaudited Financial Statements

31 March 2025

Aurium Capital LLP

Financial Statements

Year ended 31 March 2025

Contents	Page

Designated members and professional advisers	1

Chartered certified accountants report to the members on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Aurium Capital LLP

Designated Members and Professional Advisers

Designated members	S Blase
	N R Kamath
	N S Dhillon

Registered office	727-729 High Road
	London
	N12 0BP

Accountants	Complete Accounting Solutions
	Chartered Certified Accountants
	727-729 High Road
	London
	N12 0BP

Aurium Capital LLP

Chartered Certified Accountants Report to the Members on the Preparation of the Unaudited Statutory Financial Statements of Aurium Capital LLP

Year ended 31 March 2025

As described on the statement of financial position, the members of the LLP are responsible for the preparation of the financial statements for the year ended 31 March 2025, which comprise the statement of financial position and the related notes. You consider that the LLP is exempt from an audit under the Companies Act 2006 as applied to limited liability partnerships by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

Complete Accounting Solutions

727-729 High Road Chartered Certified Accountants London N12 0BP

Aurium Capital LLP

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	1,099	3,635
Investments	6	191,760	166,760
		---------	---------
		192,859	170,395

Current assets

Debtors	7	1,425,728	1,369,430
Cash at bank and in hand		14,944	103,909
		------------	------------
		1,440,672	1,473,339

Creditors: amounts falling due within one year	8	62,655	61,067
		------------	------------
Net current assets		1,378,017	1,412,272
		------------	------------
Total assets less current liabilities		1,570,876	1,582,667

Creditors: amounts falling due after more than one year	9	372,876	384,667
		------------	------------
Net assets		1,198,000	1,198,000
		------------	------------

Represented by:

Loans and other debts due to members

Other amounts	–	–

Members' other interests

Members' capital classified as equity	1,198,000	1,198,000
Other reserves	–	–
	------------	------------
	1,198,000	1,198,000
	------------	------------

Total members' interests

Amounts due from members	(1,101,039)	(1,051,944)
Loans and other debts due to members	–	–
Members' other interests	1,198,000	1,198,000
	------------	------------
	96,961	146,056
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006 (as applied to LLPs), the statement of comprehensive income has not been delivered.

Aurium Capital LLP

Statement of Financial Position (continued)

31 March 2025

For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the members and authorised for issue on 19 September 2025 , and are signed on their behalf by:

N S Dhillon

Designated Member

Registered number: OC371295

Aurium Capital LLP

Notes to the Financial Statements

Year ended 31 March 2025

1.	General information

The LLP is registered in England and Wales. The address of the registered office is 727-729 High Road, London, N12 0BP.

2.	Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2018 (SORP 2018).

3.	Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered stated net of discounts and of Value Added Tax.

Members' participation rights

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.

Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.

Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the statement of comprehensive income in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the statement of financial position.

Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the statement of comprehensive income and are equity appropriations in the statement of financial position.

Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.

All amounts due to members that are classified as liabilities are presented in the statement of financial position within 'Loans and other debts due to members' and are charged to the statement of comprehensive income within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the statement of financial position within 'Members' other interests'.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Computer equipment	-	33% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

4.	Employee numbers

The average number of persons employed by the LLP during the year, including the members with contracts of employment, amounted to Nil (2024: 1 ).

5.	Tangible assets

	Equipment
	£
Cost
At 1 April 2024 and 31 March 2025	18,211
	--------
Depreciation
At 1 April 2024	14,576
Charge for the year	2,536
	--------
At 31 March 2025	17,112
	--------
Carrying amount
At 31 March 2025	1,099
	--------
At 31 March 2024	3,635
	--------

6.	Investments

	Shares in group undertakings
	£
Cost
At 1 April 2024	166,760
Additions	25,000
	---------
At 31 March 2025	191,760
	---------
Impairment
At 1 April 2024 and 31 March 2025	–
	---------

Carrying amount
At 31 March 2025	191,760
	---------
At 31 March 2024	166,760
	---------

The company owns 100% of the issued share capital of Aurium Capital UK Limited represented above.

7.	Debtors

	2025	2024
	£	£
Other debtors	1,425,728	1,369,430
	------------	------------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans	12,236	10,648
Amounts owed to group undertakings and undertakings in which the LLP has a participating interest	49,595	49,595
Other creditors	824	824
	--------	--------
	62,655	61,067
	--------	--------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans	–	11,791
Other creditors	372,876	372,876
	---------	---------
	372,876	384,667
	---------	---------