Acorah Software Products - Accounts Production 16.2.850 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 12886377 Mr M Tabatabai Ms C Tang Ms C Tang iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12886377 2023-09-30 12886377 2024-09-30 12886377 2023-10-01 2024-09-30 12886377 frs-core:CurrentFinancialInstruments 2024-09-30 12886377 frs-core:Non-currentFinancialInstruments 2024-09-30 12886377 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 12886377 frs-core:ShareCapital 2024-09-30 12886377 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 12886377 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 12886377 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 12886377 frs-bus:SmallEntities 2023-10-01 2024-09-30 12886377 frs-bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 12886377 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 12886377 frs-bus:Director1 2023-10-01 2024-09-30 12886377 frs-bus:Director2 2023-10-01 2024-09-30 12886377 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 12886377 frs-countries:EnglandWales 2023-10-01 2024-09-30 12886377 2022-09-30 12886377 2023-09-30 12886377 2022-10-01 2023-09-30 12886377 frs-core:CurrentFinancialInstruments 2023-09-30 12886377 frs-core:Non-currentFinancialInstruments 2023-09-30 12886377 frs-core:ShareCapital 2023-09-30 12886377 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 12886377
Autumn Seven Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
dines Accountancy Limited
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Autumn Seven Limited For The Year Ended 30 September 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Autumn Seven Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Autumn Seven Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Autumn Seven Limited and state those matters that we have agreed to state to the directors of Autumn Seven Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Autumn Seven Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Autumn Seven Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Autumn Seven Limited . You consider that Autumn Seven 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 accounts of Autumn Seven 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 financial statements.
Signed
Robert Fiford FCCA
07/05/2025
dines Accountancy Limited
ACCA
Edinburgh House
170 Kennington Lane
London
SE11 5DP
Page 1
Page 2
Balance Sheet
Registered number: 12886377
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 870,000 775,000
870,000 775,000
CURRENT ASSETS
Debtors 5 3,976 3,433
Cash at bank and in hand 300 450
4,276 3,883
Creditors: Amounts Falling Due Within One Year 6 (3,831 ) (4,846 )
NET CURRENT ASSETS (LIABILITIES) 445 (963 )
TOTAL ASSETS LESS CURRENT LIABILITIES 870,445 774,037
Creditors: Amounts Falling Due After More Than One Year 7 (874,267 ) (873,163 )
NET LIABILITIES (3,822 ) (99,126 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (3,922 ) (99,226 )
SHAREHOLDERS' FUNDS (3,822) (99,126)
Page 2
Page 3
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 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 M Tabatabai
Director
06/05/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Autumn Seven Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12886377 . The registered office is 71-75 Shelton Street, London, WC2H 9JQ.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold None
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Investment Property
2024
£
Fair Value
As at 1 October 2023 775,000
Revaluations 95,000
As at 30 September 2024 870,000
Page 4
Page 5
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 2,135 1,822
Other debtors 1,841 1,611
3,976 3,433
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 32 -
Amounts owed to group undertakings 2,899 3,096
Other creditors 900 1,750
3,831 4,846
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 874,267 873,163
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5