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REGISTERED NUMBER: SC373558 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2025

for

Alpine Travel International Limited

Alpine Travel International Limited (Registered number: SC373558)

Contents of the Financial Statements
for the Year Ended 30 April 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Alpine Travel International Limited

Company Information
for the Year Ended 30 April 2025







DIRECTOR: M S Murphy





REGISTERED OFFICE: 5A St. Colme Street
Edinburgh
Edinburgh
EH3 6AA





REGISTERED NUMBER: SC373558 (Scotland)





ACCOUNTANTS: Bracey's Accountants (Stevenage) Limited
18-20 High Street
Stevenage
Hertfordshire
SG1 3EJ

Alpine Travel International Limited (Registered number: SC373558)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Investments 4 999 999

CURRENT ASSETS
Debtors 5 1,439,049 1,409,978
Cash at bank and in hand 1,886,780 1,680,383
3,325,829 3,090,361
CREDITORS
Amounts falling due within one year 6 2,162,451 1,352,927
NET CURRENT ASSETS 1,163,378 1,737,434
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,164,377

1,738,433

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,164,376 1,738,432
1,164,377 1,738,433

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 August 2025 and were signed by:





M S Murphy - Director


Alpine Travel International Limited (Registered number: SC373558)

Notes to the Financial Statements
for the Year Ended 30 April 2025


1. STATUTORY INFORMATION

Alpine Travel International Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition
of financial assets and liabilities like trade and other debtors and creditors, loans from banks and
other third parties, loans to related parties and investments in non-puttable ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including
loans and other accounts receivable and payable, are initially measured at present value of the
future cash flows and subsequently at amortised cost using the effective interest method. Debt
instruments that are payable or receivable within one year, typically trade debtors and creditors,
are measured, initially and subsequently, at the undiscounted amount of the cash or other
consideration expected to be paid or received. However, if the arrangements of a short-term
instrument constitute a financing transaction, like the payment of a trade debt deferred beyond
normal business terms or financed at a rate of interest that is not a market rate or in the case of
an out-right short-term loan not at market rate, the financial asset or liability is measured, initially,
at the present value of the future cash flow discounted at a market rate of interest for a similar
debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised cost are assessed at the end of each
reporting period for objective evidence of impairment. If objective evidence of impairment is
found, an impairment loss is recognised in the Statement of comprehensive income.

For financial assets measured at amortised cost, the impairment loss is measured as the
difference between an asset's carrying amount and the present value of estimated cash flows
discounted at the asset's original effective interest rate. If a financial asset has a variable interest
rate, the discount rate for measuring any impairment loss is the current effective interest rate
determined under the contract

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Alpine Travel International Limited (Registered number: SC373558)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors
Trade debtors are amounts due from customers for services performed in the ordinary course of
business.

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed for bad debts on an annual basis. Any adjustment is made accordingly through the profit and loss account.

Trade creditors
Trade creditor are obligations to pay for goods or services that have been acquired in the ordinary of business from suppliers. Accounts payable are classified as current liabilities if company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are present non-current liabilities.

Trade creditors are recognised at the transaction price.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

Alpine Travel International Limited (Registered number: SC373558)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025


4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 May 2024
and 30 April 2025 999
NET BOOK VALUE
At 30 April 2025 999
At 30 April 2024 999

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 1,429,430 498,239
Amounts owed by group undertakings - 907,492
Other debtors 2 - 1,102
VAT 1,282 1,500
Prepayments 8,337 1,645
1,439,049 1,409,978

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 4,248 563
Trade creditors 835 367
Amounts owed to group undertakings 42,021 -
Tax 126,186 148,939
Social security and other taxes (159 ) -
Pension liability 328 538
Directors' current accounts 49,392 277,559
Accruals and deferred income 1,889,304 881,074
Accrued expenses 50,296 43,887
2,162,451 1,352,927

Alpine Travel International Limited (Registered number: SC373558)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025


7. RELATED PARTY DISCLOSURES

During the year the director entered into the following advances and credits with the company:



2025

As at 01 May
2024

Advances to
thedirector
Repayments
from
thedirector

As at 30 April
2025
£    £    £    £   
Mr Michael Stuart Murphy ( 277,559 ) 270,028 (41,861 ) (49,392 )

2024 at 01 May 2023 s to thedirector rom thedirector t 30 April 2024
£    £    £    £   
Mr Michael Stuart Murphy (252,858 ) - (24,701 ) ( 277,559 )

This loan is provided interest free and is repayable on demand.

At the balance sheet date the company owed £41,500 (2023: was owed £ 907,492) from Castle Street Developments Limited and Stuart Murphy Ltd. This loan is provided interest free and is repayable on demand. Castle Street Developments Limited and Stuart Murphy Ltd are related to Alpine Travel International Limited due to their common directorships.

8. ULTIMATE CONTROLLING PARTY

The controlling party is Michael Stuart Murphy.

The company is a wholly owned subsidiary of Castle Street Developments.