August International Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 5417630

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,747		2,078
Investments	5		18,296		18,296

			21,043		20,374
CURRENT ASSETS
Stocks	6	2,461,934		2,211,914
Debtors	7	1,446,146		1,352,592
Cash at bank and in hand		24,480		162,680

		3,932,560		3,727,186
Creditors: Amounts Falling Due Within One Year	8	(1,059,783 )		(931,367 )

NET CURRENT ASSETS (LIABILITIES)			2,872,777		2,795,819

TOTAL ASSETS LESS CURRENT LIABILITIES			2,893,820		2,816,193

Creditors: Amounts Falling Due After More Than One Year	9		(563,032 )		(499,809 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(687 )		(520 )

NET ASSETS			2,330,101		2,315,864

CAPITAL AND RESERVES
Called up share capital	10		395,425		395,425
Share premium account			3		3
Profit and Loss Account			1,934,673		1,920,436

SHAREHOLDERS' FUNDS			2,330,101		2,315,864

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August International Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 Keming Zhou

Director

16 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

August International Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 5417630 . The registered office is Office 1 And Unit 1a Rawmec Business Park, Plumpton Road, Hoddesdon, England, EN11 0EE.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. 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:

Fixtures & Fittings	20% on cost
Computer Equipment	25% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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August International Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	11	11

	11	11

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	10,437	24,880	35,317
Additions	411	1,105	1,516

As at 31 March 2025	10,848	25,985	36,833

Depreciation
As at 1 April 2024	10,314	22,925	33,239
Provided during the period	107	740	847

As at 31 March 2025	10,421	23,665	34,086

Net Book Value
As at 31 March 2025	427	2,320	2,747

As at 1 April 2024	123	1,955	2,078

5. Investments

	Listed
	£
Cost
As at 1 April 2024	18,296

As at 31 March 2025	18,296

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	18,296

As at 1 April 2024	18,296

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August International Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Stocks

	2025	2024
	£	£
Finished goods	2,461,934	2,211,914

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,414,218	1,321,144
Prepayments and accrued income	11,280	10,800
Other debtors	20,648	20,648

	1,446,146	1,352,592

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	19,132	51,699
Bank loans and overdrafts	440,174	437,389
LDF Finance Loan	16,667	-
Other taxes and social security	6,129	6,575
VAT	93,849	75,877
Net wages	-	678
Company Credit Card	2,465	3,360
Pension payable	1,028	1,153
Accruals and deferred income	2,225	2,200
Directors' loan accounts	478,114	352,436

	1,059,783	931,367

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	23,719	27,629
Loan from Nucleus Cash Flow Finance Ltd	62,144	347,708
Loan from Market Finance Ltd	94,969	124,472
Loan from Nucleus Cash Flow Finance2 Ltd.	231,661	-
Loan from Fleximize Capital Ltd	150,539	-

	563,032	499,809

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	395,425	395,425

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