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Registered number: 05341270
Holiday Bookings Online Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
TS Partners Ltd
2-4 Gladstone Place
Newton Abbot
Devon
TQ12 2AN
Contents
Page
Balance Sheet 1
Statement of Changes in Equity 2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05341270
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,744 12,992
9,744 12,992
CURRENT ASSETS
Debtors 5 - 411
Cash at bank and in hand 17,374 12,898
17,374 13,309
Creditors: Amounts Falling Due Within One Year 6 (18,281 ) (14,995 )
NET CURRENT ASSETS (LIABILITIES) (907 ) (1,686 )
TOTAL ASSETS LESS CURRENT LIABILITIES 8,837 11,306
NET ASSETS 8,837 11,306
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 7,837 10,306
SHAREHOLDERS' FUNDS 8,837 11,306
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Paul Wilton
Director
17/04/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 1
Page 2
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 February 2023 1,000 14,233 15,233
Profit for the year and total comprehensive income - 42,848 42,848
Dividends paid - (46,775) (46,775)
As at 31 January 2024 and 1 February 2024 1,000 10,306 11,306
Profit for the year and total comprehensive income - 44,131 44,131
Dividends paid - (46,600) (46,600)
As at 31 January 2025 1,000 7,837 8,837
During the reporting period, there has been a change in the equity structure of the entity. The updated allocation of shares is as follows:
WILTON, Paul Alexander (Shareholder) : 995 shares
SMITH, Rebecca Mary (Shareholder) : 5 shares
This change in equity has been duly recorded and reflected in the company’s records.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Holiday Bookings Online Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05341270 . The registered office is 2-4 Gladstone Place, Newton Abbot, Devon, England, TQ12 2AW.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. 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
2.4. 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 and deferred tax are recognised in profit or loss for the year, 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 year was: 1 (2024: 1)
1 1
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Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 February 2024 47,332
As at 31 January 2025 47,332
Depreciation
As at 1 February 2024 34,340
Provided during the period 3,248
As at 31 January 2025 37,588
Net Book Value
As at 31 January 2025 9,744
As at 1 February 2024 12,992
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 346
Prepayments and accrued income - 23
Other taxes and social security - 42
- 411
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) (1 )
Corporation tax 11,881 10,526
Other taxes and social security 144 -
VAT 4,647 2,902
Other creditors 845 769
Director's loan account 765 799
18,281 14,995
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 4