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REGISTERED NUMBER: 04654077 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

Greentours Limited

Greentours Limited (Registered number: 04654077)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Greentours Limited

Company Information
for the Year Ended 30 September 2023







DIRECTOR: Ian Green





REGISTERED OFFICE: 2 The Grendons
Witheridge
Tiverton
EX16 8QB





REGISTERED NUMBER: 04654077 (England and Wales)





ACCOUNTANTS: Merali's Chartered Accountants
Scottish Provident House
76-80 College Road
Harrow
Middlesex
HA1 1BQ

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Greentours Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Greentours Limited for the year ended 30 September 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Greentours Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Greentours Limited and state those matters that we have agreed to state to the director of Greentours Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Greentours Limited and its director for our work or for this report.

It is your duty to ensure that Greentours Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Greentours Limited. You consider that Greentours Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Greentours Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Merali's Chartered Accountants
Scottish Provident House
76-80 College Road
Harrow
Middlesex
HA1 1BQ


16 February 2024

Greentours Limited (Registered number: 04654077)

Balance Sheet
30 September 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 6,400 -
Tangible assets 5 5,692 3,265
12,092 3,265

CURRENT ASSETS
Debtors 6 216,391 149,020
Cash at bank and in hand 47,576 125,855
263,967 274,875
CREDITORS
Amounts falling due within one year 7 (172,275 ) (182,188 )
NET CURRENT ASSETS 91,692 92,687
TOTAL ASSETS LESS CURRENT
LIABILITIES

103,784

95,952

CREDITORS
Amounts falling due after more than one year 8 (75,000 ) (95,000 )

PROVISIONS FOR LIABILITIES (1,423 ) -
NET ASSETS 27,361 952

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 27,359 950
27,361 952

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Greentours Limited (Registered number: 04654077)

Balance Sheet - continued
30 September 2023


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

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

The financial statements were approved by the director and authorised for issue on 16 February 2024 and were signed by:





Ian Green - Director


Greentours Limited (Registered number: 04654077)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Greentours 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover represents the sales value for holidays which the company acts as principal.Turnover is recognised at the date of departure. Holidays booked but not departed are shown as deferred income and the associated costs are included within prepayments .

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortization and any accumulated impairment losses.

Computer software is being amortized evenly over its estimated useful life of 05 years.

Tangible fixed assets
Tangible assets are initially measured at cost. After initial recognition, tangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery 25%
Computer Equipments 25%

Taxation
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 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.

Pension costs and other post-retirement benefits
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

Greentours Limited (Registered number: 04654077)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
Additions 8,000
At 30 September 2023 8,000
AMORTISATION
Charge for year 1,600
At 30 September 2023 1,600
NET BOOK VALUE
At 30 September 2023 6,400

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 October 2022 10,417 8,462 18,879
Additions - 4,324 4,324
At 30 September 2023 10,417 12,786 23,203
DEPRECIATION
At 1 October 2022 10,417 5,197 15,614
Charge for year - 1,897 1,897
At 30 September 2023 10,417 7,094 17,511
NET BOOK VALUE
At 30 September 2023 - 5,692 5,692
At 30 September 2022 - 3,265 3,265

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 216,391 149,020

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 17,256 465
Taxation and social security 14,626 6,218
Other creditors 140,393 175,505
172,275 182,188

Greentours Limited (Registered number: 04654077)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 75,000 95,000