Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07057037 Mr TEJAS MEHTA iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07057037 2024-12-31 07057037 2025-12-31 07057037 2025-01-01 2025-12-31 07057037 frs-core:CurrentFinancialInstruments 2025-12-31 07057037 frs-core:Non-currentFinancialInstruments 2025-12-31 07057037 frs-core:ShareCapital 2025-12-31 07057037 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07057037 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07057037 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07057037 frs-bus:SmallEntities 2025-01-01 2025-12-31 07057037 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07057037 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07057037 frs-bus:Director1 2025-01-01 2025-12-31 07057037 frs-bus:Director1 2024-12-31 07057037 frs-bus:Director1 2025-12-31 07057037 frs-core:CurrentFinancialInstruments 1 2025-12-31 07057037 frs-core:CurrentFinancialInstruments 2 2025-12-31 07057037 frs-core:CurrentFinancialInstruments 3 2025-12-31 07057037 frs-countries:EnglandWales 2025-01-01 2025-12-31 07057037 2023-12-31 07057037 2024-12-31 07057037 2024-01-01 2024-12-31 07057037 frs-core:CurrentFinancialInstruments 2024-12-31 07057037 frs-core:Non-currentFinancialInstruments 2024-12-31 07057037 frs-core:ShareCapital 2024-12-31 07057037 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07057037 frs-core:CurrentFinancialInstruments 1 2024-12-31 07057037 frs-core:CurrentFinancialInstruments 2 2024-12-31 07057037 frs-core:CurrentFinancialInstruments 3 2024-12-31
Registered number: 07057037
Aum Private Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Saashiv & Co. Accountants Limited
Chartered Certified Accountants
Pentax House
South Harrow
London
HA2 0DU
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 07057037
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 151,518 134,352
Cash at bank and in hand 2,788 26,913
154,306 161,265
Creditors: Amounts Falling Due Within One Year 5 (6,170 ) (10,721 )
NET CURRENT ASSETS (LIABILITIES) 148,136 150,544
TOTAL ASSETS LESS CURRENT LIABILITIES 148,136 150,544
Creditors: Amounts Falling Due After More Than One Year 6 - (5,872 )
NET ASSETS 148,136 144,672
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 148,036 144,572
SHAREHOLDERS' FUNDS 148,136 144,672
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr TEJAS MEHTA
Director
19/08/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Aum Private Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07057037 . The registered office is Unit 1, 87 Kenton Road, Harrow, Middlesex, HA3 0AH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 22,443 16,079
Other debtors - Teen Yaar Ltd 76,501 86,501
Other debtors - Advent 373 8,656
Other debtors - D Somaiya 5,000 5,000
Other debtors - Yogesh B 28,000 -
Director's loan account 19,201 18,116
151,518 134,352
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 6,166 10,648
Other taxes and social security 4 73
6,170 10,721
Page 2
Page 3
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 5,872
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr TEJAS MEHTA (18,116 ) (1,085 ) - - (19,201 )
The above loan is unsecured and repayable on demand. However the interet is charged 3.75% per annum as per HMRC official rates of interest. 
Page 3