Manchester Sightseeing Tours Limited 10787740 false 2023-01-01 2023-12-31 2023-12-31 The principal activity of the company is The principal activity of the company during the year was the organising and operation of sightseeing tours in and around Manchester, England. Digita Accounts Production Advanced 6.30.9574.0 true true 10787740 2023-01-01 2023-12-31 10787740 2023-12-31 10787740 core:RetainedEarningsAccumulatedLosses 2023-12-31 10787740 core:ShareCapital 2023-12-31 10787740 core:CurrentFinancialInstruments 2023-12-31 10787740 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 10787740 bus:SmallEntities 2023-01-01 2023-12-31 10787740 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 10787740 bus:FullAccounts 2023-01-01 2023-12-31 10787740 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 10787740 bus:RegisteredOffice 2023-01-01 2023-12-31 10787740 bus:Director2 2023-01-01 2023-12-31 10787740 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 10787740 countries:EnglandWales 2023-01-01 2023-12-31 10787740 2022-01-01 2022-12-31 10787740 2022-12-31 10787740 core:RetainedEarningsAccumulatedLosses 2022-12-31 10787740 core:ShareCapital 2022-12-31 10787740 core:CurrentFinancialInstruments 2022-12-31 10787740 core:CurrentFinancialInstruments core:WithinOneYear 2022-12-31 iso4217:GBP xbrli:pure

Registration number: 10787740

Manchester Sightseeing Tours Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2023

 

Manchester Sightseeing Tours Limited

Contents

Statement of Financial Position

1

Notes to the Unaudited Financial Statements

2 to 4

 

Manchester Sightseeing Tours Limited

(Registration number: 10787740)
Statement of Financial Position as at 31 December 2023

Note

2023
£

2022
£

Current assets

 

Debtors

4

273

305

Cash at bank and in hand

 

15,150

14,698

 

15,423

15,003

Creditors: Amounts falling due within one year

5

(11,479)

(14,494)

Net assets

 

3,944

509

Capital and reserves

 

Called up share capital

3

3

Retained earnings

3,941

506

Shareholders' funds

 

3,944

509

For the financial year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 27 March 2024 and signed on its behalf by:
 

.........................................
Mr A Beard
Director

   
     
 

Manchester Sightseeing Tours Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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 is:
Chapel House
1 Borough Road
Altrincham
Cheshire
WA15 9RA
United Kingdom

These financial statements were authorised for issue by the Board on 27 March 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

The turnover shown in the income statement represents the revenue recognised by the company in respect of services supplied. Turnover is recognised in the income statement in the period that the tour organised by the company commences.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Manchester Sightseeing Tours Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2022 - 2).

4

Debtors

Current

2023
£

2022
£

Prepayments

-

305

Other debtors

273

-

 

273

305

 

Manchester Sightseeing Tours Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

5

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Trade creditors

364

1,488

Taxation and social security

430

894

Accruals and deferred income

10,685

12,112

11,479

14,494

6

Controlling party


In the opinion of the directors, the company was under the control of P J Beaumont, who controls 66.6% of the issued share capital during the period under review.