1 June 2022 false No description of principal activity Taxfiler 2023.14 06591588business:PrivateLimitedCompanyLtd2022-06-012023-05-31 065915882022-05-31 065915882022-06-012023-05-31 06591588business:AuditExemptWithAccountantsReport2022-06-012023-05-31 06591588business:FilletedAccounts2022-06-012023-05-31 065915882023-05-31 06591588business:Director32022-06-012023-05-31 06591588business:RegisteredOffice2022-06-012023-05-31 065915882022-05-31 06591588core:WithinOneYear2023-05-31 06591588core:WithinOneYear2022-05-31 06591588core:AfterOneYear2023-05-31 06591588core:AfterOneYear2022-05-31 06591588core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 06591588core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 06591588core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 06591588core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 06591588core:PreviouslyStatedAmount2023-05-31 06591588core:PreviouslyStatedAmount2022-05-31 06591588business:SmallEntities2022-06-012023-05-31 06591588countries:EnglandWales2022-06-012023-05-31 06591588core:PlantMachinery2022-06-012023-05-31 06591588core:ComputerEquipment2022-06-012023-05-31 06591588core:Goodwill2022-05-31 06591588core:Goodwill2022-06-012023-05-31 06591588core:Goodwill2023-05-31 06591588core:PlantMachinery2022-05-31 06591588core:MotorVehicles2022-05-31 06591588core:ComputerEquipment2022-05-31 06591588core:MotorVehicles2022-06-012023-05-31 06591588core:PlantMachinery2023-05-31 06591588core:MotorVehicles2023-05-31 06591588core:ComputerEquipment2023-05-31 065915882021-06-012022-05-31 iso4217:GBP xbrli:pure
Company Registration No. 06591588 (England and Wales)
AUTUMN LEAVES LIMITED Unaudited accounts for the year ended 31 May 2023
AUTUMN LEAVES LIMITED Unaudited accounts Contents
Page
- 2 -
AUTUMN LEAVES LIMITED Company Information for the year ended 31 May 2023
Director
Mr Jack Hirst
Company Number
06591588 (England and Wales)
Registered Office
BRYNBANC FARM LAMPETER VELFREY NARBERTH PEMBROKESHIRE SA67 8UN WALES
- 3 -
AUTUMN LEAVES LIMITED Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
68,389 
- 
Tangible assets
103,196 
106,670 
171,585 
106,670 
Current assets
Inventories
23,832 
25,192 
Cash at bank and in hand
59,884 
160,967 
83,716 
186,159 
Creditors: amounts falling due within one year
(46,906)
(15,307)
Net current assets
36,810 
170,852 
Total assets less current liabilities
208,395 
277,522 
Creditors: amounts falling due after more than one year
(135,161)
- 
Net assets
73,234 
277,522 
Capital and reserves
Called up share capital
204 
204 
Profit and loss account
73,030 
277,318 
Shareholders' funds
73,234 
277,522 
For the year ending 31 May 2023 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 director acknowledges his 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 and authorised for issue on 12 February 2024 and were signed on its behalf by
Mr Jack Hirst Director Company Registration No. 06591588
- 4 -
AUTUMN LEAVES LIMITED Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
AUTUMN LEAVES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06591588. The registered office is BRYNBANC FARM, LAMPETER VELFREY, NARBERTH, PEMBROKESHIRE, SA67 8UN, WALES.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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
10%
Computer equipment
3 Year Life
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
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.
- 5 -
AUTUMN LEAVES LIMITED Notes to the Accounts for the year ended 31 May 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2022
- 
Additions
71,988 
At 31 May 2023
71,988 
Amortisation
At 1 June 2022
- 
Charge for the year
3,599 
At 31 May 2023
3,599 
Net book value
At 31 May 2023
68,389 
Amortize over 10 years as per FRS102
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
156,141 
29,620 
- 
185,761 
Additions
79,941 
- 
1,000 
80,941 
Disposals
(60,122)
(29,620)
- 
(89,742)
At 31 May 2023
175,960 
- 
1,000 
176,960 
Depreciation
At 1 June 2022
74,251 
4,840 
- 
79,091 
Charge for the year
3,019 
- 
167 
3,186 
On disposals
(3,673)
(4,840)
- 
(8,513)
At 31 May 2023
73,597 
- 
167 
73,764 
Net book value
At 31 May 2023
102,363 
- 
833 
103,196 
At 31 May 2022
81,890 
24,780 
- 
106,670 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
5,595 
11,058 
Trade creditors
24,725 
838 
Taxes and social security
7 
3,317 
Loans from directors
16,579 
94 
46,906 
15,307 
- 6 -
AUTUMN LEAVES LIMITED Notes to the Accounts for the year ended 31 May 2023
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
13,494 
- 
Other creditors
121,667 
- 
135,161 
- 
8
Average number of employees
During the year the average number of employees was 1 (2022: 0).
- 7 -