1 June 2023 v2024.8.1 limited_company_frs_102_section_1a_v1_1_1 companies_houseSoftwaretruetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP078400132023-06-012024-03-25078400132024-03-25078400132023-05-3107840013core:WithinOneYear2024-03-2507840013core:WithinOneYear2023-05-3107840013core:ShareCapital2024-03-2507840013core:ShareCapital2023-05-3107840013core:RetainedEarningsAccumulatedLosses2024-03-2507840013core:RetainedEarningsAccumulatedLosses2023-05-3107840013bus:Director12023-06-012024-03-2507840013bus:RegisteredOffice2023-06-012024-03-250784001312023-06-012024-03-2507840013countries:EnglandWales2023-06-012024-03-2507840013bus:AuditExemptWithAccountantsReport2023-06-012024-03-2507840013bus:PrivateLimitedCompanyLtd2023-06-012024-03-2507840013bus:SmallEntities2023-06-012024-03-2507840013bus:AbridgedAccounts2023-06-012024-03-25
Company registration number:
07840013
Cayos Travel Visas Limited
Unaudited Filleted Abridged Financial Statements for the period ended
25 March 2024
Cayos Travel Visas Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Cayos Travel Visas Limited
Period ended
25 March 2024
As described on the abridged statement of financial position, the Board of Directors of
Cayos Travel Visas Limited
are responsible for the preparation of the
abridged financial statements
for the period ended
25 March 2024
, which comprise the abridged income statement, abridged statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited abridged financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Alpha To Omega Accounting Ltd t/a Ellen Accounting
Suite 3a, Millennium House
21 Eden Street
Kingston Upon Thames
Surrey
KT1 1BL
United Kingdom
Date:
28 March 2024
Cayos Travel Visas Limited
Abridged Statement of Financial Position
25 March 2024
25 Mar 202431 May 2023
Note££
Fixed assets    
Tangible assets 5
31
 
31
 
Creditors: amounts falling due within one year
(4,832
)
(4,832
)
Net current liabilities
(4,832
)
(4,832
)
Total assets less current liabilities (4,801 ) (4,801 )
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
(4,901
)
(4,901
)
Shareholders deficit
(4,801
)
(4,801
)
No significant accounting transactions as defined by section 1169 of the Companies Act 2006 occurred in the current period or comparative year.
For the period ending
25 March 2024
, the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its abridged financial statements for the period in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.
All of the members have consented to the preparation of the abridged statement of financial position and the abridged income statement for the period ended
25 March 2024
in accordance with Section 444(2A) of the Companies Act 2006.
These
abridged 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.
These
abridged financial statements
were approved by the board of directors and authorised for issue on
28 March 2024
, and are signed on behalf of the board by:
Director R Stroud
Director
Company registration number:
07840013
Cayos Travel Visas Limited
Notes to the Abridged Financial Statements
Period ended
25 March 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
8 Bygrove Street
,
London
,
E14 6DN
, England.

2 Statement of compliance

These
abridged financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
abridged financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
abridged financial statements
are prepared in sterling, which is the functional currency of the company.

Income Statement

The company is dormant as defined in section 1169 of the Companies Act 2006. The company incurred no significant transactions during the current period or comparative year.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4 Average number of employees

The average number of persons employed by the company during the period was Nil (2023: Nil).

5 Fixed assets

Intangible assetsTangible assetsTotal
£££
Cost      
At
1 June 2023
and
25 March 2024
-  
74
  74  
Amortisation and depreciation      
At
1 June 2023
and
25 March 2024
-  
43
  43  
Carrying amount      
At
25 March 2024
-  
31
 
31
 
At 31 May 2023 -  
31
 
31