Aurum Estates Limited 31/01/2026 iXBRL

Company registration number: 08364372

Aurum Estates Limited

Unaudited filleted financial statements

31 January 2026

Aurum Estates Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Aurum Estates Limited

Directors and other information


	Directors	Mr J D Morgan
		Mr C W Morgan
		Ms T J Taylor


	Company number	08364372


	Registered office	First Floor
		99 Bancroft
		Hitchin
		Herts
		SG5 1NQ


	Accountants	Hicks and Company
		Chartered Accountants
		First Floor
		99 Bancroft
		Hitchin
		Herts
		SG5 1NQ

Aurum Estates Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Aurum Estates Limited

Year ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aurum Estates Limited for the year ended 31 January 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Aurum Estates Limited, as a body, in accordance with the terms of our engagement letter dated 25 February 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Aurum Estates Limited and state those matters that we have agreed to state to the board of directors of Aurum Estates Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aurum Estates Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Aurum Estates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aurum Estates Limited. You consider that Aurum Estates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aurum Estates Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

First Floor

99 Bancroft

Hitchin

Herts

SG5 1NQ

20 July 2026

Aurum Estates Limited

Statement of financial position

31 January 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	4	513,714		513,714
		_______		_______
			513,714		513,714

Current assets
Debtors	5	11,489		6,620
Cash at bank and in hand		7,618		1,830
		_______		_______
		19,107		8,450
Creditors: amounts falling due
within one year	6	( 353,108)		( 368,693)
		_______		_______
Net current liabilities			( 334,001)		( 360,243)
			_______		_______
Total assets less current liabilities			179,713		153,471

			_______		_______
Net assets			179,713		153,471
			_______		_______

Capital and reserves
Called up share capital			3		3
Profit and loss account			179,710		153,468
			_______		_______
Shareholders funds			179,713		153,471
			_______		_______

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 20 July 2026 , and are signed on behalf of the board by:

Mr J D Morgan

Director

Company registration number: 08364372

Aurum Estates Limited

Notes to the financial statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is First Floor, 99 Bancroft, Hitchin, Herts, SG5 1NQ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover represents the rents of properties and recharged expenses which are included on an accruals basis.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Investment property

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

4. Tangible assets

	Freehold property	Total
	£	£
Cost
At 1 February 2025 and 31 January 2026	513,714	513,714
	_______	_______
Depreciation
At 1 February 2025 and 31 January 2026	-	-
	_______	_______
Carrying amount
At 31 January 2026	513,714	513,714
	_______	_______
At 31 January 2025	513,714	513,714
	_______	_______

Investment property

Included within the above is investment property measured at fair value as follows:

		£
	At 1 February 2025 and 31 January 2026	513,714
		_______

The fair value of the freehold investment properties have been arrived at on the basis of valuations carried out by the directors of the Company. The valuations were made on an open market, value evidence basis for existing use on 31st January 2026.

Tangible assets held at valuation

In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:


	Freehold property	Total
	£	£
At 31 January 2026
Aggregate cost	513,714	513,714
Aggregate depreciation	-	-
	_______	_______
Carrying amount	513,714	513,714
	_______	_______

At 31 January 2025
Aggregate cost	513,714	513,714
Aggregate depreciation	-	-
	_______	_______
Carrying amount	513,714	513,714
	_______	_______

5. Debtors

	2026	2025
	£	£
Rents in arrears	99	-
Other debtors	11,390	6,620
	_______	_______
	11,489	6,620
	_______	_______

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Rents in advance	3,538	2,464
Corporation tax	6,156	6,525
Other creditors	343,414	359,704
	_______	_______
	353,108	368,693
	_______	_______

7. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr J D Morgan	( 129,327)	-	5,500	( 123,827)
	Mr C W Morgan	( 129,327)	-	5,500	( 123,827)
	Ms T J Taylor	( 99,370)	-	5,500	( 93,870)
		_______	_______	_______	_______
		( 358,024)	-	16,500	( 341,524)
		_______	_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr J D Morgan	( 141,077)	( 250)	12,000	( 129,327)
	Mr C W Morgan	( 141,077)	( 250)	12,000	( 129,327)
	Ms T J Taylor	( 111,370)	-	12,000	( 99,370)
		_______	_______	_______	_______
		( 393,524)	( 500)	36,000	( 358,024)
		_______	_______	_______	_______

The above existing loans are unsecured, interest free and repayable on demand.