REGISTERED NUMBER: 08994268 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Aum Sairam Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J J Visana

REGISTERED OFFICE:

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

REGISTERED NUMBER:

08994268 (England and Wales)

ACCOUNTANTS:

Cartwrights

Chartered Accountants and Business Advisors

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

FIXED ASSETS

Intangible assets

5

26,005

33,928

Tangible assets

6

34,712

44,322

60,717

78,250

CURRENT ASSETS

Stocks

15,500

15,500

Debtors

7

6,795

7,705

Cash at bank and in hand

59,794

72,793

82,089

95,998

CREDITORS

Amounts falling due within one year

8

37,914

32,083

NET CURRENT ASSETS

44,175

63,915

TOTAL ASSETS LESS CURRENT LIABILITIES

104,892

142,165

CREDITORS

Amounts falling due after more than one year

9

53,078

77,008

NET ASSETS

51,814

65,157

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

51,714

65,057

SHAREHOLDERS' FUNDS

51,814

65,157

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 16 July 2026 and were signed by:

Mr J J Visana - Director

1.	STATUTORY INFORMATION

Aum Sairam 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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on cost

Computer equipment

-

Straight line over 5 years

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

First year adoption

These financial statements for the year ended 31 July 2016 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2015.

The transition to FRS 102 Section 1A Small Entities has not resulted in any changes in accounting policies to those used previously.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

121,895

AMORTISATION

At 1 August 2024

87,967

Charge for year

7,923

At 31 July 2025

95,890

NET BOOK VALUE

At 31 July 2025

26,005

At 31 July 2024

33,928

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

59,283

Additions

1,416

At 31 July 2025

60,699

DEPRECIATION

At 1 August 2024

14,961

Charge for year

11,026

At 31 July 2025

25,987

NET BOOK VALUE

At 31 July 2025

34,712

At 31 July 2024

44,322

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Other debtors

6,795

7,705

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Taxation and social security

2,598

4,943

Other creditors

35,316

27,140

37,914

32,083

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/7/25

31/7/24

£

£

Bank loans

2,014

18,333

Other creditors

51,064

58,675

53,078

77,008

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

2,014

18,333

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/7/25

31/7/24

value:

£

£

100

Ordinary shares

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1 August 2024

65,057

Deficit for the year

(13,343

)

At 31 July 2025

51,714

12.

CONTROL