Acorah Software Products - Accounts Production 18.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 06054073 Mr Ainharan Balaranjan Mr Ramanathan Balaranjan Mrs Suganthakumary Balaranjan Mr Myuran Balaranjan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06054073 2024-07-31 06054073 2025-07-31 06054073 2024-08-01 2025-07-31 06054073 frs-core:CurrentFinancialInstruments 2025-07-31 06054073 frs-core:Non-currentFinancialInstruments 2025-07-31 06054073 frs-core:NetGoodwill 2025-07-31 06054073 frs-core:NetGoodwill 2024-08-01 2025-07-31 06054073 frs-core:NetGoodwill 2024-07-31 06054073 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 06054073 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 06054073 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 06054073 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-31 06054073 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 06054073 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 06054073 frs-core:PlantMachinery 2025-07-31 06054073 frs-core:PlantMachinery 2024-08-01 2025-07-31 06054073 frs-core:PlantMachinery 2024-07-31 06054073 frs-core:ShareCapital 2025-07-31 06054073 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 06054073 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 06054073 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 06054073 frs-bus:SmallEntities 2024-08-01 2025-07-31 06054073 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 06054073 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 06054073 frs-bus:Director1 2024-08-01 2025-07-31 06054073 frs-bus:Director2 2024-08-01 2025-07-31 06054073 frs-bus:Director3 2024-08-01 2025-07-31 06054073 frs-bus:Director4 2024-08-01 2025-07-31 06054073 frs-countries:EnglandWales 2024-08-01 2025-07-31 06054073 2023-07-31 06054073 2024-07-31 06054073 2023-08-01 2024-07-31 06054073 frs-core:CurrentFinancialInstruments 2024-07-31 06054073 frs-core:Non-currentFinancialInstruments 2024-07-31 06054073 frs-core:WithinOneYear 2024-07-31 06054073 frs-core:ShareCapital 2024-07-31 06054073 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 06054073
AUM Petroleum Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Daverns
Chartered Accountants
Hardy House
Northbridge Road
Berkhamsted
Herts
HP4 1EF
AUM Petroleum Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
AUM Petroleum Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 06054073

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,546,131 |  | 1,605,212
|  |  | 1,546,131 |  | 1,605,212
CURRENT ASSETS
Stocks | 6 | 289,975 |  | 213,154 |
Debtors | 7 | 59,150 |  | 67,701 |
Cash at bank and in hand |  | 2,101,872 |  | 1,058,941 |
|  | 2,450,997 |  | 1,339,796 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,038,593 ) |  | (982,280 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,412,404 |  | 357,516
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,958,535 |  | 1,962,728
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (68,033 ) |  | (94,837 )
NET ASSETS |  |  | 2,890,502 |  | 1,867,891
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 2,890,402 |  | 1,867,791
SHAREHOLDERS' FUNDS |  |  | 2,890,502 |  | 1,867,891

Page 1
Page 2
AUM Petroleum Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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

Mr Ramanathan Balaranjan Director
15th April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
AUM Petroleum Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
AUM Petroleum Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06054073 . The registered office is 31 Knox Road, Guildford, Surrey, GU2 9AH.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Over 50 years
Leasehold | Over the lease term
Plant & Machinery | Over 5 yeras

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
AUM Petroleum Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
4 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 224,165
As at 31 July 2025 | 224,165
Amortisation
As at 1 August 2024 | 224,165
As at 31 July 2025 | 224,165
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

Page 4
Page 5
AUM Petroleum Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Total
| £ | £ | £ | £
Cost
As at 1 August 2024 | 1,575,262 | 96,169 | 258,775 | 1,930,206
Additions | - | - | 4,880 | 4,880
As at 31 July 2025 | 1,575,262 | 96,169 | 263,655 | 1,935,086
Depreciation
As at 1 August 2024 | 35,870 | 68,867 | 220,257 | 324,994
Provided during the period | 31,505 | 4,808 | 27,648 | 63,961
As at 31 July 2025 | 67,375 | 73,675 | 247,905 | 388,955
Net Book Value
As at 31 July 2025 | 1,507,887 | 22,494 | 15,750 | 1,546,131
As at 1 August 2024 | 1,539,392 | 27,302 | 38,518 | 1,605,212

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 289,975 |  | 213,154

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 46,364 |  | 54,682
Prepayments and accrued income | 11,740 |  | 13,019
Net wages | 1,046 |  | -
| 59,150 |  | 67,701

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 2,403
Trade creditors | 399,407 |  | 636,082
Bank loans and overdrafts | 26,444 |  | 19,425
Corporation tax | 384,638 |  | 152,007
Other taxes and social security | 186,058 |  | 37,962
Other creditors | 29,000 |  | 99,000
Accruals and deferred income | 12,500 |  | 11,915
Directors' loan accounts | 546 |  | 23,486
| 1,038,593 |  | 982,280

Page 5
Page 6
AUM Petroleum Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 68,033 |  | 94,837

The bank loans are secured by the property at Wateringbury and by a floating charge over the assets of the company.
10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 2,403

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6