Company registration number: 14767146
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
AUMSHIV LIMITED
Pages for filing with the Registrar
Company registration number: 14767146
AUMSHIV LIMITED
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 80,000 80,000
Tangible assets 5 9,990 10,911
89,990 90,911
Current assets
Stocks 28,145 26,750
Cash at bank and in hand 29,632 38,368
57,777 65,118
Creditors: amounts falling due within one year
(104,799) (115,404)
Net current liabilities (47,022) (50,286)
Total assets less current liabilities 42,968 40,625
Creditors: Amounts falling due after more than one year
(2,655) (13,094)
NET ASSETS 40,313 27,531
Capital and reserves
Called up share capital 100 100
Profit and loss account 40,213 27,431
TOTAL EQUITY 40,313 27,531
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 14767146
AUMSHIV LIMITED
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 7 October 2026 and signed on its behalf by:
Mr N Patel, Director Mrs P Patel, Director
7 October 2026 7 October 2026
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AUMSHIV LIMITED
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
AUMSHIV LIMITED is a private company registered in England and Wales. Its registered number is 14767146. The company is limited by shares. Its registered office is The Green, Carr Lane, Pontefract, West Yorkshire, WF9 3AB.
2 Accounting policies
Basis of preparing the financial statements
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. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 0% reducing balance
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures and fittings - 20% reducing balance
Computer equipment - 20% reducing balance
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AUMSHIV LIMITED
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
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 taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 14 (2025 - 10).
4 Intangible assets
Goodwill
£
Cost
At 1 April 2025 80,000
At 31 March 2026 80,000
Amortisation
At 31 March 2026 -
Net book value
At 31 March 2026 80,000
At 31 March 2025 80,000
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AUMSHIV LIMITED
Notes to the financial statements - continued
for the year ended 31 March 2026
5 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 13,639
Additions 1,577
At 31 March 2026 15,216
Depreciation
At 1 April 2025 2,728
Charge for year 2,498
At 31 March 2026 5,226
Net book value
At 31 March 2026 9,990
At 31 March 2025 10,911
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