Caseware UK (AP4) 2022.0.179 2022.0.179 2023-09-302023-09-30false2022-10-01No description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03129983 2022-10-01 2023-09-30 03129983 2021-10-01 2022-09-30 03129983 2023-09-30 03129983 2022-09-30 03129983 2021-10-01 03129983 c:Director1 2022-10-01 2023-09-30 03129983 c:Director2 2022-10-01 2023-09-30 03129983 d:CurrentFinancialInstruments 2023-09-30 03129983 d:CurrentFinancialInstruments 2022-09-30 03129983 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 03129983 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 03129983 d:ShareCapital 2023-09-30 03129983 d:ShareCapital 2022-09-30 03129983 d:ShareCapital 2021-10-01 03129983 d:SharePremium 2023-09-30 03129983 d:SharePremium 2022-09-30 03129983 d:SharePremium 2021-10-01 03129983 d:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 03129983 d:RetainedEarningsAccumulatedLosses 2023-09-30 03129983 d:RetainedEarningsAccumulatedLosses 2021-10-01 2022-09-30 03129983 d:RetainedEarningsAccumulatedLosses 2022-09-30 03129983 d:RetainedEarningsAccumulatedLosses 2021-10-01 03129983 c:FRS102 2022-10-01 2023-09-30 03129983 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 03129983 c:FullAccounts 2022-10-01 2023-09-30 03129983 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 03129983 e:PoundSterling 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure

Registered number: 03129983









GARLAND HOFF TRAVEL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
GARLAND HOFF TRAVEL LIMITED
REGISTERED NUMBER: 03129983

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Cash at bank and in hand
 4 
2,910
19,595

  
2,910
19,595

Creditors: amounts falling due within one year
 5 
(3,493)
(30,573)

Net current liabilities
  
 
 
(583)
 
 
(10,978)

Total assets less current liabilities
  
(583)
(10,978)

  

Net liabilities
  
(583)
(10,978)


Capital and reserves
  

Called up share capital 
  
2,000
2,000

Share premium account
  
2,998
2,998

Profit and loss account
  
(5,581)
(15,976)

  
(583)
(10,978)


Page 1

 
GARLAND HOFF TRAVEL LIMITED
REGISTERED NUMBER: 03129983
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 January 2024.




Mr M P Garland
Ms M Hoff
Director
Director

The notes on pages 4 to 6 form part of these financial statements.

Page 2

 
GARLAND HOFF TRAVEL LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2023


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£


At 1 October 2021
2,000
2,998
(22,094)
(17,096)


Comprehensive income for the year

Profit for the year
-
-
6,118
6,118



At 1 October 2022
2,000
2,998
(15,976)
(10,978)


Comprehensive income for the year

Profit for the year
-
-
10,395
10,395


At 30 September 2023
2,000
2,998
(5,581)
(583)


The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
GARLAND HOFF TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

The company is a private company limited by share capital, incorporated in England and Wales. The address of its registered office and principal place of business is Lynx House, Pynes Hill, Exeter, Devon, EX2 5JL.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

Company management and the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future, being at least the following 12 months from the signing of these financial statements.
As a result, and with the Company continuing to receive the full support of its shareholders, the directors believe that it is still appropriate to apply the going concern basis for the foreseeable future.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 4

 
GARLAND HOFF TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover represents the transport management sales for holidays, recognised on the date of booking basis.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 5

 
GARLAND HOFF TRAVEL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
2,910
19,595

2,910
19,595



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
912
-

Amounts owed to group undertakings
143
15,211

Corporation tax
2,438
15,362

3,493
30,573



6.


Related party transactions

The company has taken advantage of the exemption in Financial Reporting Standard 102, paragraph 33.1A, not to disclose related party transactions.


7.


Parent and ultimate parent undertaking

The company's immediate and ultimate parent is Garland Hoff Limited, incorporated in England and Wales. This is the smallest and largest group within which the company is consolidated. The registered office of the company is the same as Garland Hoff Travel Limited and is stated in note 1. The Company is reliant upon the ongoing financial support of Garland Hoff Limited to remain a going concern.

 
Page 6