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Registered number: 01108303
Tarleton Travel Agents Limited
Unaudited Financial Statements
For the Period 1 October 2023 to 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01108303
31 October 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 - 138,297
Investments 6 - 2
- 138,299
CURRENT ASSETS
Stocks 7 - 3,787
Debtors 8 27,857 145,913
Cash at bank and in hand 115,897 116,056
143,754 265,756
Creditors: Amounts Falling Due Within One Year 9 (30,541 ) (140,490 )
NET CURRENT ASSETS (LIABILITIES) 113,213 125,266
TOTAL ASSETS LESS CURRENT LIABILITIES 113,213 263,565
NET ASSETS 113,213 263,565
CAPITAL AND RESERVES
Called up share capital 10 25,000 25,000
Revaluation reserve - 87,941
Profit and Loss Account 88,213 150,624
SHAREHOLDERS' FUNDS 113,213 263,565
Page 1
Page 2
For the period ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Richard Black
Director
07/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tarleton Travel Agents Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01108303 . The registered office is Suite C2, Horsted Keynes Business Park, Cinder Hill Lane, Horsted Keynes, RH17 7BA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue
earned from the sale of travel services and is recognised by reference to the date of travel and is brought into the profit and loss account with its
associated direct costs from the date of travel.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It has now been fully amortised
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are recognised at cost and have been fully amortised.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0
Motor Vehicles 4
Fixtures & Fittings 4
Computer Equipment 4
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 5)
2 5
Page 3
Page 4
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 October 2023 10,000 4,060 14,060
Disposals (10,000 ) (4,060 ) (14,060 )
As at 31 October 2024 - - -
Amortisation
As at 1 October 2023 10,000 4,060 14,060
Disposals (10,000 ) (4,060 ) (14,060 )
As at 31 October 2024 - - -
Net Book Value
As at 31 October 2024 - - -
As at 1 October 2023 - - -
5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2023 137,384 14,073 40,897 192,354
Disposals (137,384 ) (14,073 ) (40,897 ) (192,354 )
As at 31 October 2024 - - - -
Depreciation
As at 1 October 2023 - 14,073 39,984 54,057
Disposals - (14,073 ) (39,984 ) (54,057 )
As at 31 October 2024 - - - -
Net Book Value
As at 31 October 2024 - - - -
As at 1 October 2023 137,384 - 913 138,297
6. Investments
Unlisted
£
Cost
As at 1 October 2023 2
Disposals (2 )
As at 31 October 2024 -
Provision
As at 1 October 2023 -
As at 31 October 2024 -
...CONTINUED
Page 4
Page 5
Net Book Value
As at 31 October 2024 -
As at 1 October 2023 2
7. Stocks
31 October 2024 30 September 2023
£ £
Stock - 3,787
8. Debtors
31 October 2024 30 September 2023
£ £
Due within one year
Trade debtors - 37,438
Amounts owed by group undertakings 27,827 -
Amounts owed by participating interests - 71,745
Other debtors 30 36,730
27,857 145,913
9. Creditors: Amounts Falling Due Within One Year
31 October 2024 30 September 2023
£ £
Trade creditors - 74,405
Other creditors 3,879 47,797
Taxation and social security 26,662 18,288
30,541 140,490
10. Share Capital
31 October 2024 30 September 2023
£ £
Allotted, Called up and fully paid 25,000 25,000
Page 5