AU WEALTH MANAGEMENT LTD


Directors	UPTON, Aidan Vere
	UPTON, Julie Ann


Registered Address	6 Longley Drive
	Worsley
	Manchester
	M28 2TP


Registered Number	11874982 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		158,630		176,256
Tangible assets	4		1,039		1,299
			159,669		177,555
Current assets
Debtors		16,456		-
Cash at bank and on hand		2,601		2,759
		19,057		2,759
Creditors amounts falling due within one year	5	(75,396)		(84,433)
Net current assets (liabilities)			(56,339)		(81,674)
Total assets less current liabilities			103,330		95,881
Creditors amounts falling due after one year	6		(25,668)		(31,008)
Net assets			77,662		64,873
Capital and reserves
Called up share capital			50		50
Profit and loss account			77,612		64,823
Shareholders' funds			77,662		64,873

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 December 2025, and are signed on its behalf by:

UPTON, Aidan Vere
Director
Registered Company No. 11874982

AU WEALTH MANAGEMENT LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight-line basis over their estimated useful economic lives. Impairment of intangible assets is reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	278,000	278,000
At 31 March 25	278,000	278,000
Amortisation and impairment
At 01 April 24	101,744	101,744
Charge for year	17,626	17,626
At 31 March 25	119,370	119,370
Net book value
At 31 March 25	158,630	158,630
At 31 March 24	176,256	176,256

4.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	-	2,029	2,029
At 31 March 25	-	2,029	2,029
Depreciation and impairment
At 01 April 24	-	730	730
Charge for year	260	-	260
At 31 March 25	260	730	990
Net book value
At 31 March 25	(260)	1,299	1,039
At 31 March 24	-	1,299	1,299

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	744
Bank borrowings and overdrafts	6,210	27,672
Taxation and social security	15,547	13,525
Other creditors	53,319	42,172
Accrued liabilities and deferred income	320	320
Total	75,396	84,433

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	25,668	31,008
Total	25,668	31,008