REGISTERED NUMBER: 08372151 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

AUREAM ENERGY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

L B Bradbury

REGISTERED OFFICE:

Belvedere House

Basing View

Basingstoke

Hampshire

RG21 4HG

REGISTERED NUMBER:

08372151 (England and Wales)

FIXED ASSETS

Tangible assets

4

17,728

18,938

CURRENT ASSETS

Stocks

65,453

100,235

Debtors

5

118,158

281,935

Cash at bank

8

8

183,619

382,178

CREDITORS

Amounts falling due within one year

6

135,639

276,867

NET CURRENT ASSETS

47,980

105,311

TOTAL ASSETS LESS CURRENT LIABILITIES

65,708

124,249

CREDITORS

Amounts falling due after more than one year

7

(450

)

(4,167

)

PROVISIONS FOR LIABILITIES

(4,432

)

(4,735

)

NET ASSETS

60,826

115,347

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

60,726

115,247

60,826

115,347

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 2nd June 2026 and were signed by:

L B Bradbury - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st February 2025

22,378

Additions

4,724

At 31st January 2026

27,102

DEPRECIATION

At 1st February 2025

3,440

Charge for year

5,934

At 31st January 2026

9,374

NET BOOK VALUE

At 31st January 2026

17,728

At 31st January 2025

18,938

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

108,761

227,961

Amounts owed by associates

23

23

Other debtors

9,374

53,951

118,158

281,935

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

33,214

31,292

Trade creditors

79,276

118,132

Taxation and social security

2,153

9,808

Other creditors

20,996

117,635

135,639

276,867

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

450

4,167

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st January 2026 and 31st January 2025:

31.1.26

31.1.25

£

£

L B Bradbury

Balance outstanding at start of year

(3,232

)

5,958

Amounts advanced

7,692

7,037

Amounts repaid

(19,827

)

(16,227

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(15,367

)

(3,232

)

The terms agreed are that the advances are repayable on demand and interest is to be charged on all advances at the official rate where the balance exceeds £10,000 at any time during the year.