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REGISTERED NUMBER: 11049570 (England and Wales)













AYLA HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024






AYLA HOLDINGS LIMITED (REGISTERED NUMBER: 11049570)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


AYLA HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: Mr J Booth
Mr R A Jarman
Mr R Jarman





REGISTERED OFFICE: 124 Leeds Road
Wakefield
West Yorkshire
WF1 2QD





REGISTERED NUMBER: 11049570 (England and Wales)





ACCOUNTANTS: Harrison & Co
Chartered Accountants
531 Denby Dale Road West
Calder Grove
Wakefield
West Yorkshire
WF4 3ND

AYLA HOLDINGS LIMITED (REGISTERED NUMBER: 11049570)

ABRIDGED BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 4,724 6,298
Investment property 5 1,361,330 1,361,330
1,366,054 1,367,628

CURRENT ASSETS
Debtors 31,243 40,126
Cash at bank 37,698 20,534
68,941 60,660
CREDITORS
Amounts falling due within one year 639,134 643,524
NET CURRENT LIABILITIES (570,193 ) (582,864 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

795,861

784,764

CREDITORS
Amounts falling due after more than one
year

(255,656

)

(277,241

)

PROVISIONS FOR LIABILITIES (897 ) (1,196 )
NET ASSETS 539,308 506,327

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 6 539,305 506,324
539,308 506,327

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

AYLA HOLDINGS LIMITED (REGISTERED NUMBER: 11049570)

ABRIDGED BALANCE SHEET - continued
30 NOVEMBER 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 November 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2025 and were signed on its behalf by:





Mr R Jarman - Director


AYLA HOLDINGS LIMITED (REGISTERED NUMBER: 11049570)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Ayla Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

AYLA HOLDINGS LIMITED (REGISTERED NUMBER: 11049570)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 December 2023
and 30 November 2024 7,596
DEPRECIATION
At 1 December 2023 1,298
Charge for year 1,574
At 30 November 2024 2,872
NET BOOK VALUE
At 30 November 2024 4,724
At 30 November 2023 6,298

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 December 2023
and 30 November 2024 1,361,330
NET BOOK VALUE
At 30 November 2024 1,361,330
At 30 November 2023 1,361,330

Fair value at 30 November 2024 is represented by:
£   
Valuation in 2020 110,000
Valuation in 2022 300,000
Cost 951,330
1,361,330

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 962,775 951,330

Investment property was valued on an open market basis on 27 March 2020 by a qualified RICS surveyor .

AYLA HOLDINGS LIMITED (REGISTERED NUMBER: 11049570)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

6. RESERVES
Retained
earnings
£   

At 1 December 2023 506,324
Profit for the year 32,981
At 30 November 2024 539,305

Included in the figure above are non-distributable reserves of £410,000 in relation to revaluation of property.