Company registration number 05143259 (England and Wales)
AUTUMN (UK) 2017 LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
AUTUMN (UK) 2017 LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
AUTUMN (UK) 2017 LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
32,139
Tangible assets
4
350,117
53,103
350,117
85,242
Current assets
Stocks
-
238,299
Debtors
5
36,885
345,659
Cash at bank and in hand
783,689
198,885
820,574
782,843
Creditors: amounts falling due within one year
6
(164,354)
(197,663)
Net current assets
656,220
585,180
Total assets less current liabilities
1,006,337
670,422
Provisions for liabilities
-
0
(10,894)
Net assets
1,006,337
659,528
Capital and reserves
Called up share capital
1,601
1,601
Profit and loss reserves
1,004,736
657,927
Total equity
1,006,337
659,528

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 5 January 2026 and are signed on its behalf by:
M E Bushdyhan
Director
Company Registration No. 05143259
AUTUMN (UK) 2017 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services in relation to the manufacture, supply and installation of bathing and showering products, for the less able, by the provision of safe bathing solutions in specialised adapted bathrooms and is shown net of VAT.

1.3
Intangible fixed assets other than goodwill

Intangible assets include Trade Marks and Patents and are recognised at cost. No depreciation has been provided against these assets, as in the opinion of the director, their market value has not fallen below their historical cost.

Software
33.3% straight line
Patents & licences
None
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Freehold land is not depreciated
Leasehold improvements
15% straight line
Plant and equipment
10% straight line/25% straight line
Fixtures and fittings
10% straight line/25% straight line
Computers
33.3% straight line
Motor vehicles
25% straight line

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

AUTUMN (UK) 2017 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

AUTUMN (UK) 2017 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
1.12
Company information

Autumn (UK) 2017 Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 2 Wellington Centre, Whitelands Road, Ashton-Under-Lyne, Lancashire, OL6 6UY.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
12
11
3
Intangible fixed assets
Other
£
Cost
At 1 September 2024
45,334
Disposals
(45,334)
At 31 August 2025
-
0
Amortisation and impairment
At 1 September 2024
13,195
Disposals
(13,195)
At 31 August 2025
-
0
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
32,139
AUTUMN (UK) 2017 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 September 2024
57,814
677,824
735,638
Additions
350,117
6,232
356,349
Disposals
(57,814)
(684,056)
(741,870)
At 31 August 2025
350,117
-
0
350,117
Depreciation and impairment
At 1 September 2024
49,806
632,729
682,535
Depreciation charged in the year
803
6,800
7,603
Eliminated in respect of disposals
(50,609)
(639,529)
(690,138)
At 31 August 2025
-
0
-
0
-
0
Carrying amount
At 31 August 2025
350,117
-
0
350,117
At 31 August 2024
8,008
45,095
53,103
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
25,272
310,124
Other debtors
11,613
35,535
36,885
345,659
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
29,169
89,902
Amounts owed to group undertakings
2,400
2,400
Taxation and social security
128,370
95,031
Other creditors
4,415
10,330
164,354
197,663
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