Company Registration No. 05905558 (England and Wales)
Autofresh Direct Ltd
Unaudited accounts
for the year ended 31 August 2025
Autofresh Direct Ltd
Unaudited accounts
Contents
Autofresh Direct Ltd
Company Information
for the year ended 31 August 2025
Directors
Mr Harrison Thomas
Mr Maxwell James Thomas
Company Number
05905558 (England and Wales)
Registered Office
Unit 1f Birchmill Business Centre
Heywood Old Road
Middleton
Lancashire
OL10 2QQ
United Kingdom
Autofresh Direct Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
65,535
62,496
Cash at bank and in hand
925,643
547,028
Creditors: amounts falling due within one year
(382,911)
(376,701)
Net current assets
650,109
225,792
Net assets
715,644
288,288
Called up share capital
101
101
Capital redemption reserve
104
104
Profit and loss account
715,439
288,083
Shareholders' funds
715,644
288,288
For the year ending 31 August 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by
Mr Harrison Thomas
Director
Company Registration No. 05905558
Autofresh Direct Ltd
Notes to the Accounts
for the year ended 31 August 2025
Autofresh Direct Ltd is a private company, limited by shares, registered in England and Wales, registration number 05905558. The registered office is Unit 1f Birchmill Business Centre, Heywood Old Road, Middleton, Lancashire, OL10 2QQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance Method
Computer equipment
15% Reducing Balance Method
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Autofresh Direct Ltd
Notes to the Accounts
for the year ended 31 August 2025
4
Intangible fixed assets
Goodwill
At 1 September 2024
16,000
At 1 September 2024
16,000
5
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 September 2024
163,113
33,583
196,696
Additions
12,809
1,398
14,207
At 31 August 2025
175,922
34,981
210,903
At 1 September 2024
112,808
21,392
134,200
Charge for the year
9,147
2,021
11,168
At 31 August 2025
121,955
23,413
145,368
At 31 August 2025
53,967
11,568
65,535
At 31 August 2024
50,305
12,191
62,496
Amounts falling due within one year
Trade debtors
94,377
5,465
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
63,859
50,844
Taxes and social security
196,666
203,486
Other creditors
252
74,757
Loans from directors
110,287
37,844
8
Average number of employees
During the year the average number of employees was 5 (2024: 8).