AURUM 88 LIMITED - Accounts

AURUM 88 LIMITED
Contents Page
For the year ended 31 May 2025

Company information	1
Director's report	2
Accountants' report	3
Statement of financial position	4
Notes to the financial statements	5

AURUM 88 LIMITED
Company Information
For the year ended 31 May 2025

Director	Sharon Selvakumari
Registered Number	10760945
Registered Office	5 Brayford Square London E1 0SG
Accountants	M & A ACCOUNTING SERVICES S.L Calle Los Huertos 97, LN5 Nerja Malaga Spain 29780

1

AURUM 88 LIMITED
Director's Report
For the year ended 31 May 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 May 2025.

Principal activities

Principal activity of the company during the financial year was of Consultancy

Director

The director who served the company throughout the year was as follows:

Sharon Selvakumari

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Sharon Selvakumari
Director

Date approved: 31 December 2025

2

AURUM 88 LIMITED Accountants' Report For the year ended 31 May 2025
Report to the directors on the preparation of the unaudited statutory accounts of AURUM 88 LIMITED for the year ended 31 May 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AURUM 88 LIMITED for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us. As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of AURUM 88 LIMITED, as a body, in accordance with the terms of our engagement letter dated 31 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of AURUM 88 LIMITED and state those matters that we have agreed to state to the Board of Directors of AURUM 88 LIMITED, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AURUM 88 LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that AURUM 88 LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of AURUM 88 LIMITED.You consider that AURUM 88 LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of AURUM 88 LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 May 2025. .................................................... M & A ACCOUNTING SERVICES S.L Calle Los Huertos 97, LN5 Nerja Malaga Spain 29780 31 December 2025 3

AURUM 88 LIMITED
Accountants' Report
For the year ended 31 May 2025

Report to the directors on the preparation of the unaudited statutory accounts of AURUM 88 LIMITED for the year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AURUM 88 LIMITED for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of AURUM 88 LIMITED, as a body, in accordance with the terms of our engagement letter dated 31 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of AURUM 88 LIMITED and state those matters that we have agreed to state to the Board of Directors of AURUM 88 LIMITED, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AURUM 88 LIMITED and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that AURUM 88 LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of AURUM 88 LIMITED.You consider that AURUM 88 LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of AURUM 88 LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 May 2025.

....................................................

M & A ACCOUNTING SERVICES S.L
Calle Los Huertos 97, LN5
Nerja
Malaga
Spain
29780
31 December 2025

3

AURUM 88 LIMITED
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Current assets
Debtors	3	30,086	0
Cash at bank and in hand		9,137	9,934
		39,223	9,934
Creditors: amount falling due within one year	4	(22,714)	(7,208)
Net current assets		16,509	2,726

Total assets less current liabilities		16,509	2,726
Net assets		16,509	2,726

Capital and reserves
Called up share capital		10	10
Profit and loss account		16,499	2,716
Shareholders' funds		16,509	2,726

For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 31 December 2025 and were signed by:

-------------------------------
Sharon Selvakumari
Director

4

AURUM 88 LIMITED
Notes to the Financial Statements
For the year ended 31 May 2025

General Information

AURUM 88 LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10760945, registration address 5 Brayford Square, London, E1 0SG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	30,369		0
Advance Received	(283)		0
	30,086		0

4.

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	6,176	5,692
PAYE & Social Security	877	877
Other Creditors	(1)	(1)
Director: Sharon Selvakumari	15,022	0
VAT	640	640
	22,714	7,208

5

Registered Number: 10760945
England and Wales
AURUM 88 LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 June 2024 End date: 31 May 2025