2022-11-012023-10-312023-10-31false03080562Tony Backhurst Scuba 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Tony Backhurst Scuba Limited

Registered Number
03080562
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

Tony Backhurst Scuba Limited
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

Angela Anne Nordin
Caroline Vitalini

Registered Address

Grove House
2 Woodberry Grove
London
N12 0DR

Registered Number

03080562 (England and Wales)
Tony Backhurst Scuba Limited
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets626,27031,948
26,27031,948
Current assets
Stocks131,864131,866
Debtors1,279,6871,225,364
Cash at bank and on hand419,138514,969
1,830,6891,872,199
Creditors amounts falling due within one year9(1,462,998)(1,482,594)
Net current assets (liabilities)367,691389,605
Total assets less current liabilities393,961421,553
Creditors amounts falling due after one year10(228,793)(288,033)
Net assets165,168133,520
Capital and reserves
Called up share capital85,00085,000
Share premium140,000140,000
Profit and loss account(59,832)(91,480)
Shareholders' funds165,168133,520
The financial statements were approved and authorised for issue by the Board of Directors on 2 February 2024, and are signed on its behalf by:
Angela Anne Nordin
Director
Registered Company No. 03080562
Tony Backhurst Scuba Limited
Notes to the Financial Statements
for the year ended 31 October 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The presentation currency of the financial statements is the Pound Sterling (£).
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activities of the company during the financial year is that of travel organisers.
4.Accounting policies
Turnover policy
Revenue represents the aggregate amount of gross revenue receivable from inclusive tours, travel agency commissions receivable and other services supplied to customers in the ordinary course of business. Revenue and direct expenses relating to inclusive tours arranged by the company's leisure travel providers, including travel agency commission, insurance and other incentives, are taken to the income statement on holiday departure. Revenue relating to travel agency commission on third-party leisure travel products is also recognised on holiday departure.
Property, plant and equipment policy
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.5

Straight line (years)
Plant and machinery10
Fixtures and fittings10
Vehicles4
Office Equipment5
Stocks policy
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Stock is valued at the lower of cost and net realisable value. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.
Taxation policy
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year66
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 November 22190,211
Additions2,614
Disposals(6,155)
At 31 October 23186,668
Depreciation and impairment
At 01 November 22158,263
Charge for year8,063
On disposals(5,926)
At 31 October 23160,398
Net book value
At 31 October 2326,270
At 31 October 2231,948
7.Guarantees and their terms, directors
During the year the company's land only packages were covered by the Association of Bonded Travel Organisers Limited in whose favour the company has executed bonds totalling £84,226 as at 30th September 2024 (2023 - £106,720).
8.Debtors within one year

2023

2022

££
Trade debtors / trade receivables1,185,5661,142,867
Other debtors80,15472,537
Prepayments and accrued income13,9679,960
Total1,279,6871,225,364
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables60,722130,987
Bank borrowings and overdrafts63,50065,722
Taxation and social security7,1966,287
Payments received on account1,310,3921,240,105
Other creditors12,00528,828
Accrued liabilities and deferred income9,18310,665
Total1,462,9981,482,594
10.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts88,792148,032
Other creditors140,001140,001
Total228,793288,033
The company received loans of £140,001 (2022 - £140,001) which have been Subordinated to the Civil Aviation Authority under its standard terms. Loans represent unsecured loans taken out under the Corona Virus Business Interruption Loan Scheme. These are government backed loans and interest is paid by the government for the first year, An unsecured loan of £100,000 was taken out in October 2020 with 2.48% charged annually after the first year. No capital repayments were due until November 2021 and the loan will be repaid in equal capital instalments across 5 years with the final payment in October 2026. An unsecured loan of £174,000 was taken out in November 2020 with 6.85% charged annually after the first year. No capital repayments are due until November 2021 and the loan will be repaid in equal capital instalments across 4 years with the final payment in October 2026.