| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 30 April 2025 |
| for |
| Alpine Travel International Limited |
| REGISTERED NUMBER: |
| 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: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 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 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| 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 were approved by the director and authorised for issue on |
| 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 |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| 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 |
| NET BOOK VALUE |
| At 30 April 2025 |
| At 30 April 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors 2 | - | 1,102 |
| VAT |
| Prepayments |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Amounts owed to group undertakings |
| Tax |
| Social security and other taxes | ( |
) |
| Pension liability |
| Directors' current accounts | 49,392 | 277,559 |
| Accruals and deferred income |
| Accrued expenses |
| 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. |