Aurum Enterprise Limited

Aurum Enterprise Limited
Contents Page
For the year ended 31 October 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

Aurum Enterprise Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	3,745	7,490
		3,745	7,490
Current assets
Stocks		207,292	261,967
Debtors		0	207,677
Cash at bank and in hand		60,619	75,467
		267,911	545,111
Creditors: amount falling due within one year		(140,272)	(450,856)
Net current assets		127,639	94,255

Total assets less current liabilities		131,384	101,745
Creditors: amount falling due after more than one year		0	(6,995)
Net assets		131,384	94,750

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		131,284	94,650
Shareholders' funds		131,384	94,750

For the year ended 31 October 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 30 July 2026 and were signed by:

-------------------------------
Muhammad Sabir
Director

1

Aurum Enterprise Limited
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

Aurum Enterprise Limited is a private company, limited by shares, registered in England and Wales, registration number 11637491, registration address C/O Goodmen Ltd, Iveco House Station Road, Watford, England, WD17 1ET.

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.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

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

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 November 2024	14,980	14,980
Additions	-	-
Disposals	-	-
At 31 October 2025	14,980	14,980
Depreciation
At 01 November 2024	7,490	7,490
Charge for year	3,745	3,745
On disposals	-	-
At 31 October 2025	11,235	11,235
Net book values
Closing balance as at 31 October 2025	3,745	3,745
Opening balance as at 01 November 2024	7,490	7,490

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

2

Registered Number: 11637491
England and Wales
AURUM ENTERPRISE LIMITED

Abridged Accounts

Period of accounts Start date: 01 November 2024 End date: 31 October 2025