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Discovery Tours And Events Ltd

Registered Number
05005842
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Discovery Tours And Events Ltd
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Richard Jones

Company Secretary

Joanne Jones

Registered Address

42 High Street, Wanstead
London
E11 2RJ

Registered Number

05005842 (England and Wales)
Discovery Tours And Events Ltd
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets39701,455
Tangible assets41,4462,068
2,4163,523
Current assets
Debtors57,9023,440
Cash at bank and on hand151,250190,182
159,152193,622
Creditors amounts falling due within one year6(77,539)(122,729)
Net current assets (liabilities)81,61370,893
Total assets less current liabilities84,02974,416
Provisions for liabilities7(274)(393)
Net assets83,75574,023
Capital and reserves
Called up share capital400400
Profit and loss account83,35573,623
Shareholders' funds83,75574,023
The financial statements were approved and authorised for issue by the Director on 30 April 2025, and are signed on its behalf by:
Richard Jones
Director
Registered Company No. 05005842
Discovery Tours And Events Ltd
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
Discovery Tours And Events Ltd is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Revenue from rendering of services
Revenue 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Goodwill being the amount paid in connection with the acquisition of a business in 2004 and has been fully amortised. Intangible assets Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortization and any accumulated impairment losses. Trademarks are being amortized evenly over their estimated useful life of ten years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment4
2.Average number of employees

20252024
Average number of employees during the year23
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 2474,85074,850
At 31 March 2574,85074,850
Amortisation and impairment
At 01 April 2473,39573,395
Charge for year485485
At 31 March 2573,88073,880
Net book value
At 31 March 25970970
At 31 March 241,4551,455
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 April 2412,32512,325
Additions565565
At 31 March 2512,89012,890
Depreciation and impairment
At 01 April 2410,25710,257
Charge for year1,1871,187
At 31 March 2511,44411,444
Net book value
At 31 March 251,4461,446
At 31 March 242,0682,068
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables5,020565
Other debtors2,3742,374
Prepayments and accrued income508501
Total7,9023,440
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables1,2001,200
Amounts owed to related parties48,63980,367
Taxation and social security23,95037,862
Accrued liabilities and deferred income3,7503,300
Total77,539122,729
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)274393
Total274393