Aureum Diagnostics Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13201459

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		28,816		60,468
Investments	5		100		-

			28,916		60,468
CURRENT ASSETS
Debtors	6	293,855		191,977
Cash at bank and in hand		277,973		702,513

		571,828		894,490
Creditors: Amounts Falling Due Within One Year	7	(307,576 )		(163,231 )

NET CURRENT ASSETS (LIABILITIES)			264,252		731,259

TOTAL ASSETS LESS CURRENT LIABILITIES			293,168		791,727

Creditors: Amounts Falling Due After More Than One Year	8		(100 )		-

NET ASSETS			293,068		791,727

CAPITAL AND RESERVES
Called up share capital	9		4,188,627		3,508,224
Profit and Loss Account			(3,895,559 )		(2,716,497 )

SHAREHOLDERS' FUNDS			293,068		791,727

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Aureum Diagnostics Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 Profit and Loss Account.

On behalf of the board

T M Ogle

Director

23/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Aureum Diagnostics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13201459 . The registered office is First Floor 85, Great Portland Street, London, W1W 7LT.

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.

2.2. Going Concern Disclosure

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

2.3. Turnover

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

2.4. Research and Development

All research costs are expensed. Costs related to the development of products are capitalised when they meet the criteria stated in FRS 102, Section 18 Intangible assets other than Goodwill. All other development expenditure is recognised as an expense in the period in which it is incurred.

2.5. Tangible Fixed Assets and Depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Plant & Machinery	33% on cost
Fixtures & Fittings	33% on cost
Computer Equipment	33% on cost

Tangible fixed assets with a cost above £1,000 are capitalised.

Depreciation is provided, at the following annual rates in order to write off each asset over its estimated useful life.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2.8. Pensions

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

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Aureum Diagnostics Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.9. Functional and presentation currency

The Company's functional and presentational currency is GBP.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2024: 9)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	98,803

As at 31 March 2025	98,803

Depreciation
As at 1 April 2024	38,335
Provided during the period	31,652

As at 31 March 2025	69,987

Net Book Value
As at 31 March 2025	28,816

As at 1 April 2024	60,468

5. Investments

	Other
	£
Cost or Valuation
As at 1 April 2024	-
Additions	100

As at 31 March 2025	100

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	100

As at 1 April 2024	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	260,108	181,795
Other debtors	33,747	10,182

	293,855	191,977

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Aureum Diagnostics Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	89,867	99,936
Other creditors	-	182
Taxation and social security	217,709	63,113

	307,576	163,231

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Intercompany loan - Aureum Technologies	100	-

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4,188,627	3,508,224

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