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Registered Number: 04682544
England and Wales

 

 

 

ARIANA TRAVEL LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 4 451,592    508,960 
Tangible fixed assets 5 51,328    56,476 
502,920    565,436 
Current assets      
Debtors 6 200,711    93,296 
Cash at bank and in hand 98,125    98,975 
298,836    192,271 
Creditors: amount falling due within one year 7 (137,371)   (214,617)
Net current assets 161,465    (22,346)
 
Total assets less current liabilities 664,385    543,090 
Creditors: amount falling due after more than one year 8 (303,495)   (181,791)
Provisions for liabilities 9 (9,752)   (10,730)
Net assets 351,138    350,569 
 

Capital and reserves
     
Called up share capital 50,000    50,000 
Profit and loss account 301,138    300,569 
Shareholders' funds 351,138    350,569 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 25 June 2025 and were signed by:


-------------------------------
Yasir Ahmad
Director
1
General Information
Ariana Travel Limited is a private company, limited by shares, registered in England and Wales, registration number 04682544, registration address 136 The Broadway, Southal, Middlesex, UB1 1QN


1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors have considered cash flow for a period of at least 12 months from the date of approval of these financial statements. Taking account of a reasonably possible downside, the company will have sufficient funds to meets its liabilities as they fall due for the period, Therefore have prepared the financial statements on a going concern basis.
Turnover
Turnover represents sales of airline tickets and package tours, net of value-added tax. Turnover in respect of tours and packages is recognised on the departure date of travel. Revenue relating to flight-only sales is recognised at the point of booking.
Finance lease and hire purchase charges
Assets acquire under the hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives or the lease term, whichever is shorter.
The interest element of these obligations is charged to the profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit and loss on straight line basis over the period of the lease.

Exemption to prepare cashflow statement

Exemption has been taken to prepare cashflow statement as the company qualifies as a small company.

Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Presentation currency
The presentation currency for the Financial Statements is sterling pounds.
Assets and liabilities in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating result.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost at the date of acquisition.
During the year, the company revised the useful economic life of goodwill from 3 years to 10 years. Goodwill was initially amortised over 3 years, with one year charged in the previous period. The remaining balance will now be amortised in 9 equal annual instalments on a straight-line basis.
Software License
Software License is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Software License of [5] years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less accumulated depreciation and any provision for impairment. Depreciation is charged to write off the cost or valuation of each asset, less its estimated residual value, over its expected useful life, using the reducing balance method.

During the year, the company revised the depreciation rate for all categories of tangible fixed assets from varying rates to a uniform rate of 10% per annum on a reducing balance basis. The change was made to better reflect the pattern of economic benefits derived from the assets.

The previous depreciation rates were:
Plant and Machinery 15%
Motor Vehicles 25%
Fixtures and Fittings 15%
Computer Equipment 15%

This change in estimate has been applied prospectively from the beginning of the current financial year. The impact of the revised depreciation rate has resulted in a reduction in depreciation expense by £3,950.40 for the year.

Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 13 (2023 : 13).
3.

Financial Commitments, Guarantees and Contingencies

The Company had no financial commitments as of the balance sheet date.

4.

Intangible fixed assets

Cost Goodwill   Software License   Total
  £   £   £
At 01 January 2024 758,270    92,139    850,409 
Additions    
Disposals    
At 31 December 2024 758,270    92,139    850,409 
Amortisation
At 01 January 2024 250,229    91,220    341,449 
Charge for year 56,449    919    57,368 
On disposals    
At 31 December 2024 306,678    92,139    398,817 
Net book values
At 31 December 2024 451,592      451,592 
At 31 December 2023 508,041    919    508,960 


5.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 January 2024 54,738    63,361    50,235    58,993    227,327 
Additions        
Disposals        
At 31 December 2024 54,738    63,361    50,235    58,993    227,327 
Depreciation
At 01 January 2024 51,846    52,094    16,808    49,603    170,351 
Charge for year 289    1,127    3,343    889    5,648 
On disposals        
At 31 December 2024 52,135    53,221    20,151    50,492    175,999 
Net book values
Closing balance as at 31 December 2024 2,603    10,140    30,084    8,501    51,328 
Opening balance as at 01 January 2024 2,892    11,267    33,427    8,890    56,476 


6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 186,132    75,786 
Prepayments & Accrued Income 8,609    11,865 
Other Debtors 4,980    3,273 
VAT 990    2,372 
200,711    93,296 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 19,088    52,527 
Bank Loans & Overdrafts 98,866    108,599 
Corporation Tax 9,539    18,870 
PAYE & Social Security 499    2,023 
Accrued Expenses 5,200    17,457 
Other Creditors 4,179    15,141 
137,371    214,617 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 43,631    129,879 
Other Creditors   40,088 
Directors' Loan Accounts 259,864    11,824 
303,495    181,791 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 9,752    10,730 
9,752    10,730 

10.

Director's Advances, Credits and Guarantees

At the year-end, the amount owed to Mr. Yasir Ahmad the director of the company was £259,864 (2023: £11,824).
11.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
12.

Ultimate Controlling Party

The ultimate controlling party is Mr. Yasir Ahmad.
2