Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31truefalse2023-10-27truefalseNo description of principal activity1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15242026 2023-10-26 15242026 2023-10-27 2024-12-31 15242026 2022-10-27 2023-10-26 15242026 2024-12-31 15242026 c:Director1 2023-10-27 2024-12-31 15242026 d:CurrentFinancialInstruments 2024-12-31 15242026 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15242026 d:ShareCapital 2024-12-31 15242026 d:SharePremium 2024-12-31 15242026 d:RetainedEarningsAccumulatedLosses 2024-12-31 15242026 c:FRS102 2023-10-27 2024-12-31 15242026 c:AuditExemptWithAccountantsReport 2023-10-27 2024-12-31 15242026 c:FullAccounts 2023-10-27 2024-12-31 15242026 c:PrivateLimitedCompanyLtd 2023-10-27 2024-12-31 15242026 d:Subsidiary1 2023-10-27 2024-12-31 15242026 d:Subsidiary1 1 2023-10-27 2024-12-31 15242026 6 2023-10-27 2024-12-31 15242026 e:PoundSterling 2023-10-27 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 15242026









GROWTH TRAVEL GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
GROWTH TRAVEL GROUP LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GROWTH TRAVEL GROUP LIMITED
FOR THE PERIOD ENDED 31 DECEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Growth Travel Group Limited for the period ended 31 December 2024 which comprise  the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Growth Travel Group Limited in accordance with the terms of our engagement letter dated 24/01/2024Our work has been undertaken solely to prepare for your approval the financial statements of Growth Travel Group Limited and state those matters that we have agreed to state to the director of Growth Travel Group Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Growth Travel Group Limited and its director for our work or for this report. 

It is your duty to ensure that Growth Travel Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Growth Travel Group Limited. You consider that Growth Travel Group Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Growth Travel Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



White Hart Associates (London) Limited
 
Chartered Accountants and Statutory Auditors
  
2nd Floor, Nucleus House
2 Lower Mortlake Road
Richmond
TW9 2JA
28 July 2025
Page 1

 
GROWTH TRAVEL GROUP LIMITED
REGISTERED NUMBER: 15242026

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Investments
 4 
505,954

  
505,954

Cash at bank and in hand
 5 
409

Creditors: amounts falling due within one year
 6 
(1,750)

Net current (liabilities)/assets
  
 
 
(1,341)

  

Total assets less current liabilities
  
504,613

  

Net assets
  
504,613


Capital and reserves
  

Called up share capital 
  
1,776

Share premium account
  
503,087

Profit and loss account
  
(250)

  
504,613


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 statement of comprehensive income 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 28 July 2025.

Adam Leo Sebba
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
GROWTH TRAVEL GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

 The principal activity of the Company during the period under review was that of a holding company. 
Growth Travel Group Limited is a private company limited by shares, domiciled in England and Wales, registration number 15242026. The registered office is 9th Floor 107 Cheapside, London, EC2V 6DN.

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.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

Page 3

 
GROWTH TRAVEL GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
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. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

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.

 
2.6

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.

Page 4

 
GROWTH TRAVEL GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

3.


Employees

2024
£

Wages and salaries
6,500

6,500


The average monthly number of employees, including directors, during the period was 1.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
505,954



At 31 December 2024
505,954





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Holding

The Luminaire LLC
United States of America
100%


5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
409

409


Page 5

 
GROWTH TRAVEL GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

6.


Creditors: Amounts falling due within one year

2024
£

Accruals
1,750

1,750



7.


Controlling party

The ultimate controlling party is the director, Mr A Sebba by virtue of the fact that he holds over 50% of the issued share capital.

 
Page 6