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Registered number: 07408308
Silver Travel Advisor Limited
Financial Statements
For The Year Ended 30 September 2024
Gravitate Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07408308
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,350 15,525
Tangible Assets 5 9,353 3,488
19,703 19,013
CURRENT ASSETS
Debtors 6 283,038 302,432
Cash at bank and in hand 62,463 24,222
345,501 326,654
Creditors: Amounts Falling Due Within One Year 7 (157,097 ) (103,192 )
NET CURRENT ASSETS (LIABILITIES) 188,404 223,462
TOTAL ASSETS LESS CURRENT LIABILITIES 208,107 242,475
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,777 ) -
NET ASSETS 206,330 242,475
CAPITAL AND RESERVES
Called up share capital 8 1,050 1,082
Share premium account 121,162 121,162
Profit and Loss Account 84,118 120,231
SHAREHOLDERS' FUNDS 206,330 242,475
Page 1
Page 2
For the year ending 30 September 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
L M McAuley
Director
20th March 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Silver Travel Advisor Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07408308 . The registered office is Unit 13e 92 Burton Road, Sheffield, S3 8BX.
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 goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to profit and loss account over its estimated economic life of 4 years.
2.4. 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:
Plant & Machinery 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.5. Financial Instruments
Debtors and creditors with no stated interest rate, and repayable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account within overheads. 
2.6. 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.
2.7. Taxation
Income 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
4. Intangible Assets
Other
£
Cost
As at 1 October 2023 20,700
As at 30 September 2024 20,700
Amortisation
As at 1 October 2023 5,175
Provided during the period 5,175
As at 30 September 2024 10,350
Net Book Value
As at 30 September 2024 10,350
As at 1 October 2023 15,525
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 9,336 96,664 106,000
Additions 6,974 - 6,974
As at 30 September 2024 16,310 96,664 112,974
Depreciation
As at 1 October 2023 6,986 95,526 102,512
Provided during the period 825 284 1,109
As at 30 September 2024 7,811 95,810 103,621
Net Book Value
As at 30 September 2024 8,499 854 9,353
As at 1 October 2023 2,350 1,138 3,488
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 45,303 85,674
Prepayments and accrued income 14,911 -
Holding Company Loan A/c 222,559 216,758
Net wages 265 -
283,038 302,432
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 10,230 -
Other taxes and social security 7,986 7,048
VAT 18,122 16,273
Credit cards 10,207 1,795
Pension Liability 864 -
Accruals and deferred income 109,688 78,076
157,097 103,192
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,050 1,082
9. Related Party Transactions
The company has taken advantage of exemption conferred by FRS 102 S33,1A, removing the requirement to disclose transactions between group members. 
As at 30 September 2024 amounts owed from group undertakings £222,559 (2023: £216,758).
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