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Registered number: 02892107


AITO PROMOTIONS LIMITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 AUGUST 2024

 
AITO PROMOTIONS LIMITED
REGISTERED NUMBER:02892107

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
77,387
153,238

Cash at bank and in hand
 5 
113,530
125,599

  
190,917
278,837

Creditors: amounts falling due within one year
 6 
(165,045)
(249,740)

Net current assets
  
 
 
25,872
 
 
29,097

Total assets less current liabilities
  
25,872
29,097

  

Net assets
  
25,872
29,097


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
25,870
29,095

  
25,872
29,097


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 April 2025.




................................................
Stephen William Brook (Treasurer)
Date: 

Page 1

 
AITO PROMOTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

AITO Promotions Limited is a private company limited by shares incorporated in England. The address of the registered office is given in the company information page of these financial statements. The nature of the company's operations and principal activities in the year under review were those of arranging conference and promotional activities for The Association of Independent Tour Operators.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Going concern

The current and future financial position of the Company, its cashflows and liquidity position have been reviewed by the directors.
At the date of approving the financial statements, the directors are confident that the company will meet its obligations as and when they fall due.
The directors consider it appropriate to prepare the financial statements on a going concern basis.

  
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 2

 
AITO PROMOTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2023 - 4).

Page 3

 
AITO PROMOTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Debtors

2024
2023
£
£


Trade debtors
31,040
14,296

Amounts owed by group undertakings
26,929
124,332

Other debtors
-
194

Prepayments and accrued income
19,418
14,416

77,387
153,238



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
113,530
125,599

113,530
125,599



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
18,234
467

Amounts owed to group undertakings
-
115,565

Other taxation and social security
2,592
-

Other creditors
19,980
11,243

Accruals and deferred income
124,239
122,465

165,045
249,740


Page 4

 
AITO PROMOTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


7.


Pension commitments

The parent company, AITO - The Specialist Travel Association Ltd, operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge repesents contributions recharged and  payable by the Company to the fund and amounted to £4,113 (2023: £4,287). Contributions totalling £Nil (2023: £NIL) were payable to the fund at the balance sheet date and are included in creditors.


8.


Related party transactions

During the year the company operated a current account with its parent company, AITO -The Specialist Travel Association Ltd . The amount owed by its parent company at the balance sheet date was £26,929  (2023: £8,767).


9.


Post balance sheet events

The directors have concluded that no other material events have occurred since the date of approval of these financial statements that would affect the financial statements of the Company.


10.


Controlling party

The ultimate controlling party is AITO - The Specialist Travel Association Ltd, its parent company.


11.


Auditors' information

The auditors' report on the financial statements for the year ended 31 August 2024 was unqualified.

The audit report was signed on 6 April 2025 by Ian Palmer FCA (Senior statutory auditor) on behalf of Xeinadin Audit Limited.

 
Page 5