AU Mint Ltd - Accounts

AU Mint Ltd
Contents Page
For the Period 17 September 2024 to 30 September 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

AU Mint Ltd
Statement of Financial Position
As at 30 September 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	56,003
		56,003
Current assets
Stocks		572,215
Debtors		305,611
Cash at bank and in hand		468,707
		1,346,533
Creditors: amount falling due within one year		(1,364,297)
Net current assets		(17,764)

Total assets less current liabilities		38,239
Net assets		38,239

Capital and reserves
Called up share capital	4	100
Profit and loss account		38,139
Shareholders' funds		38,239

For the period ended 30 September 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 period 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 17 September 2026 and were signed by:

-------------------------------
Saqib Raza Ali
Director

1

AU Mint Ltd
Notes to the Abridged Financial Statements
For the Period 17 September 2024 to 30 September 2025

General Information

AU Mint Ltd is a private company, limited by shares, registered in England and Wales, registration number 15961948, registration address 214 Green Street, London, England, E7 8LE.

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.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

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:

Fixtures and Fittings	18% Reducing Balance
Improvements to property	3% Reducing Balance

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 period was 3.

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Improvements to property	Total
	£	£	£
At 17 September 2024	-	-	-
Additions	4,745	53,752	58,497
Disposals	-	-	-
At 30 September 2025	4,745	53,752	58,497
Depreciation
At 17 September 2024	-	-	-
Charge for period	881	1,613	2,494
On disposals	-	-	-
At 30 September 2025	881	1,613	2,494
Net book values
Closing balance as at 30 September 2025	3,864	52,139	56,003
Opening balance as at 17 September 2024	-	-	-

4.

Share Capital

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

2