Registered number
13143096
Autumn Leaves Holdings Ltd
Filleted Accounts
31 January 2023
Autumn Leaves Holdings Ltd
Registered number: 13143096
Balance Sheet
as at 31 January 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 2,304,966 2,304,966
Current assets
Debtors 4 140,777 148,744
Cash at bank and in hand 2,614 7,999
143,391 156,743
Creditors: amounts falling due within one year 5 (2,200,700) (2,387,517)
Net current liabilities (2,057,309) (2,230,774)
Net assets 247,657 74,192
Capital and reserves
Called up share capital 100 100
Profit and loss account 247,557 74,092
Shareholders' funds 247,657 74,192
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S Partridge
Director
Approved by the board on 4 October 2023 and signed on its behalf
Autumn Leaves Holdings Ltd
Notes to the Accounts
for the year ended 31 January 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
In accordance with Section 16 of FRS 102, investment properties are revalued annually at fair value. Surpluses and deficits arising and any gains or losses are transferred to the profit and loss account for the year. No depreciation is provided in respect of freehold investment properties.

This treatment may be a departure from the requirements of the Companies Act 2006 concerning depreciation of fixed assets. However, these properties are not held for consumption but for investment and the directors consider that systematic depreciation would be inappropriate. The accounting policy adopted is, therefore, necessary for the accounts to give a true and fair view. Depreciation or amortisation is only one of the many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Land and buildings
£
Cost
At 1 February 2022 2,304,966
At 31 January 2023 2,304,966
Depreciation
At 31 January 2023 -
Net book value
At 31 January 2023 2,304,966
At 31 January 2022 2,304,966
4 Debtors 2023 2022
£ £
Other debtors 140,777 148,744
Amounts due after more than one year included above 129,942 138,674
5 Creditors: amounts falling due within one year 2023 2022
£ £
Amounts owed to group undertakings and undertakings in which the company has a participating interest 2,152,800 2,366,532
Taxation and social security costs 40,700 17,385
Other creditors 7,200 3,600
2,200,700 2,387,517
6 Related party transactions
The company rents its property to Autumn Leaves Furiture Outlet Limited, a company under common ownership. During the year the company charged rent of £225,000 (2022 - £56,250). Autumn Leaves Furniture Outlet Limited paid out £6,343 (2022- £2,462,559) and received £nil (2022 - £44,701) on behalf of the company. It also raised a management recharge against the company of £4,925 (2022 - £4,925). At the year end, the company owed £2,152,800 (2022 - £2,366,532) to Autumn Leaves Furniture Outlet Limited.
7 Controlling party
The company is controlled by its directors.
8 Other information
Autumn Leaves Holdings Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Second Floor, West Wing
10 Harborne Road
Edgbaston
Birmingham
B15 3AA
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