ACCOUNTS - Final Accounts preparation

Registered number: 15928023

AURUM MEDICAL AESTHETICS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

AURUM MEDICAL AESTHETICS LTD

REGISTERED NUMBER: 15928023

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

		2025
Note		£

Fixed assets
Tangible assets	4		13,917
			13,917
Current assets
Stocks	5	1,000
Cash at bank and in hand		3,197
		4,197
Creditors: amounts falling due within one year	6	(29,238)
Net current (liabilities)/assets			(25,041)
Total assets less current liabilities			(11,124)

Net (liabilities)/assets			(11,124)

Capital and reserves
Called up share capital	7	2
Profit and loss account		(11,126)
		(11,124)

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AURUM MEDICAL AESTHETICS LTD

REGISTERED NUMBER: 15928023

BALANCE SHEET (CONTINUED)

AS AT 30 SEPTEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 May 2026.

Donald Statham	Jabran Khan
Director	Director

The notes on pages 3 to 6 form part of these financial statements.

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AURUM MEDICAL AESTHETICS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

1.	General information

The Company is a private company, limited by shares, incorporated and domiciled in England within theUnited Kingdom. The Company's registered office is 79 Hunts Road, Birmingham, England, B30 2PL.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

Cash flow
Under Financial Reporting Standard 102, the company is exempt from the requirement to prepare a cash flow statement on the grounds that it qualifies as a small company.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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AURUM MEDICAL AESTHETICS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.4

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

20%

Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 2.

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AURUM MEDICAL AESTHETICS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	Additions	15,063
	At 30 September 2025	15,063
	Depreciation
	Charge for the period on owned assets	1,146
	At 30 September 2025	1,146
	Net book value
	At 30 September 2025	13,917

5.	Stocks
		2025
		£

	Finished goods	1,000
		1,000

6.	Creditors: Amounts falling due within one year
		2025
		£

	Other creditors	28,140
	Accruals and deferred income	1,098
		29,238

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AURUM MEDICAL AESTHETICS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

7.	Share capital
		2025
		£

		Allotted, called up and fully paid

		2 Ordinary shares of £1.00 each	2

Upon incorporation 2 Ordinary shares of £1 each were issued at par value.

8.	Related party transactions
	As at the balance sheet date £28,139 was due to the directors. The loans are interest free and is repayable on demand.

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