ACCOUNTS - Final Accounts

TTV relative to Turnover

The following breakdowns provide detail of TTV relative to Turnover as between the company's agent and principal sales:

Registered number: 04390984

ATTRACTION TICKETS LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

ATTRACTION TICKETS LIMITED

COMPANY INFORMATION

Directors	O H Brendon
	C Bradshaw
	A C Jones
	M J Reynolds
	T E Samuel
	E Mouquot (appointed 29 April 2025)


Company secretary	M J Reynolds


Registered number	04390984


Registered office	2nd Floor, Nucleus House
	2 Lower Mortlake Road
	Richmond
	TW9 2JA


Independent auditors	White Hart Associates (London) Limited
	Chartered Accountants and Statutory Auditors
	2nd Floor, Nucleus House
	2 Lower Mortlake Road
	Richmond
	TW9 2JA

ATTRACTION TICKETS LIMITED

CONTENTS

	Page
Strategic Report	1 - 3
Directors' Report	4 - 5
Independent Auditors' Report	6 - 9
Statement of Comprehensive Income	10
Statement of Financial Position	11 - 12
Statement of Changes in Equity	13
Statement of Cash Flows	14 - 15
Analysis of Net Debt	16
Notes to the Financial Statements	17 - 38

ATTRACTION TICKETS LIMITED

STRATEGIC REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

Introduction

The directors present their Strategic Report for the year ended 31 December 2024.

Business review

FY2024 saw continued strategic and operational progress across the business despite more complex trading conditions. While reported TTV declined marginally year-on-year to £169.9m (FY2023: £176.1m), TTV on a bookings basis increased by 9% to £197.6m (FY2023: £181.5m), reflecting strong underlying demand and customer intent to travel in 2025 and beyond.
A key driver of late-year growth was the long-anticipated announcement on 22 October 2024 of the opening date for Universal’s Epic Universe, set for 22 May 2025. In the weeks following this announcement, the Company saw a significant surge in Orlando bookings. This strong momentum has carried into early 2025.
Attraction Tickets remains a leading pan-European e-commerce platform for theme park tickets and hotel packages. The Company has now reached a scale where it is positioned to serve multiple international source markets and distribution channels.
Strategy
The Company continues to focus on deepening its strength in four key strategic areas:
1. Theme park hotel + ticket packages
2. White label and supplier-integrated platforms
3. European attraction growth
4. International expansion
While detailed forward strategy is no longer published given the change in ownership structure, the focus remains on profitable, scalable growth in core markets and segments.
Customers
Customer satisfaction remains a core focus. Trustpilot ratings were maintained at 4.8, and the Company handled over 145,777 customer interactions across support channels.
Technology
Ongoing investment was made into both customer-facing UX improvements and back-end infrastructure. The advisory engagement with David Knowles, appointed in 2024, has provided strategic insight into the Company’s technology roadmap.
People and Culture
The Company continued to deliver a positive workplace experience, with 97% of staff feeling they have a clear connection between their work and the company goals and 97% also considering the culture inclusive. Voluntary turnover remained low at 7.4%, significantly below the industry average.
In March 2025, the shareholders completed the sale of 100% of the Company to an Employee Ownership Trust (EOT). This move reflects the Company’s strong culture, commitment to long-term sustainability, and belief in the value of shared success. The EOT structure will help preserve the Company’s ethos, independence, and employee-driven growth model.

Page 1

ATTRACTION TICKETS LIMITED

STRATEGIC REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Financial performance

Turnover for FY2024 was £19.4m, broadly flat on FY2023 (£19.4m), with operating profit of £2.7m and profit before tax of £6.4m. Underlying EBITDA (before exceptional and non-trading items) was £4.5m (FY2023: £4.3m).
The Company intends to change its revenue recognition policy in 2025, moving from a cash-based fulfilment model to a bookings and movement basis, with a restatement of 2024 comparatives. This change is expected to provide a more accurate reflection of the Company’s underlying performance.
Current trading and outlook
The strong finish to FY2024, driven by Orlando demand post-Epic Universe announcement, has continued into FY2025. Early trading performance is ahead of expectations, and the Company anticipates strong double-digit growth in both TTV and EBITDA in 2025 versus 2024.
The forthcoming change in revenue recognition policy will further align reported financials with operational activity and customer behaviour. The Company is confident that the EOT structure will support sustainable, long-term value creation, enabling reinvestment in staff, systems, and the customer proposition.

Key performance indicators


		2024	2023
			£

Metric
Total Transaction Value (recognised)	£169.9m	£176.1m
Total Transaction Value (bookings)	£197.6m	£181.5m
Turnover	£19.4m	£19.4m
Operating Profit	£2.7m	£3.4m
EBITDA (pre-exceptional)	£4.5m	£4.3m
Customer Satisfaction (Trustpilot)	4.8/5	4.8/5
Staff Turnover	7%	7%

Principal risks and uncertainties

The principal risks remain consistent with those disclosed in prior periods:
-Currency exposure: mitigated via active hedging.
-Technology reliability: monitored through robust infrastructure investment.
-Commercial partner concentration: managed via strong supplier relationships.
-Consumer confidence: influenced by economic factors but partially offset by the Company's value-led proposition.

Page 2

ATTRACTION TICKETS LIMITED

STRATEGIC REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

This report was approved by the board on 18 September 2025 and signed on its behalf.

O H Brendon

Director

Page 3

ATTRACTION TICKETS LIMITED

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

In preparing these financial statements, the directors are required to:

∙select suitable accounting policies for the Company's financial statements and then apply them consistently;

∙make judgments and accounting estimates that are reasonable and prudent;

∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the Company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements and other information included in Directors' Reports may differ from legislation in other jurisdictions.

Principal activity

The Company's principal activity during the year continued to be the sale of tickets for tourist attractions and excursions in the source markets of the UK, Ireland, Germany, Australia and Brazil.

Going concern

The directors have prepared budgets, profit and loss forecasts and cashflow forecasts through to 31 December 2025 and based on these, along with current trading, believe that it remains appropriate to prepare the financial statements on a going concern basis.

Results and dividends

The profit for the year, after taxation, amounted to £5,429,605 (2023 - £1,633,027).

The dividends paid for the year amounting to £21,877 (2023: £1,326,847).

Page 4

ATTRACTION TICKETS LIMITED

DIRECTORS' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Directors

The directors who served during the year were:

O H Brendon

C Bradshaw

A C Jones

M J Reynolds

T E Samuel

Future developments

The Company will continue to optimise its current websites and expand into new source markets with the objective of becoming the principal global platform for theme parks and major attraction tickets.

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:

∙so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

∙the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

On 24 March 2025, the shareholders completed the sale of 100% of the Company to AT Trustee Limited, an Employment Ownership Trust (“EOT”).

Auditors

The auditors, White Hart Associates (London) Limited, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 18 September 2025 and signed on its behalf.

O H Brendon

Director

Page 5

ATTRACTION TICKETS LIMITED

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ATTRACTION TICKETS LIMITED

Opinion

We have audited the financial statements of Attraction Tickets Limited (the 'Company') for the year ended 31 December 2024, which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Cash Flows, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

∙give a true and fair view of the state of the Company's affairs as at 31 December 2024 and of its profit for the year then ended;

∙have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

∙have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Page 6

ATTRACTION TICKETS LIMITED

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ATTRACTION TICKETS LIMITED (CONTINUED)

Other information

The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

∙the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

∙the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

∙the financial statements are not in agreement with the accounting records and returns; or

∙certain disclosures of directors' remuneration specified by law are not made; or

∙we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Directors' Responsibilities Statement set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.

Page 7

ATTRACTION TICKETS LIMITED

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ATTRACTION TICKETS LIMITED (CONTINUED)

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- We exercise professional judgment and maintain professional skepticism throughout the audit;
- We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the deliberate override of internal control;
- We obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of internal control;
- We evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made;
- We assess the risk of management override of controls, including testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business;
- We review the scope of the Company's compliance with The Package and Linked Travel Arrangements Regulations 2018 (“PTRs”) as well as its membership of The Association of Bonded Travel Organisers Trust ("ABTOT") and sample test relevant documentation to assess this and the effectiveness of its control environment;
- We request and review the minutes of management meetings, and assess any matters identified not already provided for or disclosed that may materially impact the financial statements;
- We review the Company's relationships with related parties, identifying and disclosing transactions during the year and balances at year-end with such parties.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.

Page 8

ATTRACTION TICKETS LIMITED

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ATTRACTION TICKETS LIMITED (CONTINUED)

Use of our report

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.

M S Caldicott ACA FCCA CTA (Senior Statutory Auditor)

for and on behalf of

White Hart Associates (London) Limited

Chartered Accountants and Statutory Auditors

2nd Floor, Nucleus House

2 Lower Mortlake Road

Richmond

TW9 2JA

18 September 2025

Page 9

ATTRACTION TICKETS LIMITED

STATEMENT OF COMPREHENSIVE INCOME

FOR THE YEAR ENDED 31 DECEMBER 2024

	2024	2023
Note	£	£

Total transaction value (TTV)

169,856,089

176,073,658


Turnover	4	19,393,917	19,417,564
Gross profit		19,393,917	19,417,564
Distribution costs		(6,865,537)	(7,819,947)
Administrative expenses		(9,840,073)	(8,164,427)
Operating profit	5	2,688,307	3,433,190
Unrealised gain on revaluation of investments		35,736	23,547
Fair value forward contract gain/(loss)		2,951,901	(1,356,055)
Interest receivable and similar income	10	708,823	463,898
Profit before tax		6,384,767	2,564,580
Tax on profit	11	(955,162)	(931,553)
Profit for the financial year		5,429,605	1,633,027

There was no other comprehensive income for 2024 (2023: £NIL).

The notes on pages 17 to 38 form part of these financial statements.

Page 10

ATTRACTION TICKETS LIMITED

REGISTERED NUMBER: 04390984

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£

Fixed assets
Intangible assets	13		1,874,479		1,702,717
Tangible assets	14		62,747		84,546
Investments	15		1		1
			1,937,227		1,787,264
Current assets
Stocks	16	171,213		327,716
Debtors: amounts falling due within one year	17	6,128,470		4,915,174
Current asset investments	18	346,679		310,943
Cash at bank and in hand	19	18,572,714		13,776,818
		25,219,076		19,330,651
Creditors: amounts falling due within one year	20	(16,929,652)		(16,625,768)
Net current assets			8,289,424		2,704,883
Total assets less current liabilities			10,226,651		4,492,147
Provisions for liabilities
Deferred tax	22	(13,003)		(17,863)
Other provisions		(331,636)		-
			(344,639)		(17,863)
Net assets			9,882,012		4,474,284

Capital and reserves
Called up share capital	24	36,864	36,864
Share premium account	25	17,868	17,868
Profit and loss account	25	9,827,280	4,419,552
		9,882,012	4,474,284

Page 11

ATTRACTION TICKETS LIMITED

REGISTERED NUMBER: 04390984

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2024

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 September 2025.

O H Brendon

Director

The notes on pages 17 to 38 form part of these financial statements.

Page 12

ATTRACTION TICKETS LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2024

	Called up share capital	Share premium account	Profit and loss account	Total equity
	£	£	£	£
At 1 January 2023	36,864	17,868	4,113,372	4,168,104
Comprehensive income for the year
Profit for the year	-	-	1,633,027	1,633,027
Contributions by and distributions to owners
Dividends: Equity capital	-	-	(1,326,847)	(1,326,847)

At 1 January 2024	36,864	17,868	4,419,552	4,474,284
Comprehensive income for the year
Profit for the year	-	-	5,429,605	5,429,605
Contributions by and distributions to owners
Dividends: Equity capital	-	-	(21,877)	(21,877)
At 31 December 2024	36,864	17,868	9,827,280	9,882,012

The notes on pages 17 to 38 form part of these financial statements.

Page 13

ATTRACTION TICKETS LIMITED

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2024

			2024	2023
			£	£

Cash flows from operating activities
Profit for the financial year	5,429,605	1,633,027
Adjustments for:
Amortisation of intangible assets	676,825	480,594
Depreciation of tangible assets	30,621	30,092
Unrealised gain on the revaluation of investments	(35,736)	(23,547)
Loss/(profit) on disposal of tangible assets	22,733	(588)
Taxation charge	955,162	931,553
Decrease in stocks	156,503	260,105
(Increase)/decrease in debtors	(336,927)	624,994
Increase in amounts owed by groups	3,536	(3,536)
Increase/(decrease) in creditors	2,378,572	(529,767)
Increase in amounts owed to groups	4,619	-
Increase in provisions	331,636	-
Net fair value (gains)/losses recognised in P&L	(2,951,901)	1,356,055
Corporation tax paid	(967,332)	(1,575,000)
Net cash generated from operating activities	5,697,916	3,183,982

Page 14

ATTRACTION TICKETS LIMITED

STATEMENT OF CASH FLOWS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

		2024	2023
		£	£



Cash flows from investing activities
Purchase of intangible fixed assets	(867,759)	(1,245,825)
Purchase of tangible fixed assets	(12,384)	(66,253)
Sale of tangible fixed assets	-	7,053
Net cash from investing activities	(880,143)	(1,305,025)
Cash flows from financing activities
Dividends paid	(21,877)	(1,326,847)
Net cash used in financing activities	(21,877)	(1,326,847)
Net increase in cash and cash equivalents	4,795,896	552,110
Cash and cash equivalents at beginning of year	13,776,818	13,224,708
Cash and cash equivalents at the end of year	18,572,714	13,776,818

Cash and cash equivalents at the end of year comprise:
Cash at bank and in hand	18,572,714	13,776,818

The notes on pages 17 to 38 form part of these financial statements.

Page 15

ATTRACTION TICKETS LIMITED

ANALYSIS OF NET DEBT

FOR THE YEAR ENDED 31 DECEMBER 2024


At 1 January 2024	Cash flows	Other non-cash changes	At 31 December 2024
£	£	£	£

Cash at bank and in hand	13,776,818	4,795,896	-	18,572,714
Liquid investments	310,943	35,736	877,616	1,224,295
	14,087,761	4,831,632	877,616	19,797,009

The notes on pages 17 to 38 form part of these financial statements.

Page 16

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Attraction Tickets Limited is a private company limited by shares and incorporated in England and Wales under registered number 04390984. Its registered office is at 2nd Floor, Nucleus House, 2 Lower Mortlake Road, Richmond, TW9 2JA. The address of the company's principal place of business is 372 Coldharbour Lane, SW9 8PL.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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 (see note 3).

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The Company is exempt from the requirement to prepare consolidated financial statements as all of its subsidiaries are required to be excluded from consolidation by section 402 of the Companies Act 2006, as a result of the fact that their inclusion is not material for the purpose of giving a true and fair view of the Group's activity for the year.

2.3

Going concern

Company management and the directors, based on the current trading and the forward budgets/forecasts prepared, have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future, being at least the following 12 months from the signing of these financial statements.
As a result, and with the Company continuing to receive the full support of its bankers and shareholders, the directors believe that it is still appropriate to apply the going concern basis for the foreseeable future.

Page 17

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.5

Total Transaction Value

Total transaction value (TTV) is the total gross sales amounts receivable in respect of tourist attraction ticket sales and travel sales for the year. TTV does not represent statutory turnover.
Trade debtors still represent gross amounts receivable and trade creditors still represent gross amounts payable, in respect of attraction tickets.
In order to provide the user of the financial statements with a measure of the gross value of business the total value of all sales transactions is shown as a memorandum item at the top of the income statement.
Whether the Company acts as principal or agent total transaction value represents the price at which products or services are sold, net of any value added taxes and discounts.

Page 18

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.6

Turnover (Commission and Margin)

Turnover relating to the sale of tourist attraction tickets is recognised when the tickets are dispatched. Deposits received in respect of bookings not fully paid at the year end are included as a liability in the Statement of Financial Position.
Similarly, turnover relating to travel package sales is recognised when contracts have become unconditional at the point of the invoice being raised. Deposit payments received from customers are included as a liability in the balance sheet. Similarly, payments on account made to suppliers are included as an asset in the balance sheet.
Turnover is attributable to one continuing activity and stated after trade discounts, other sales taxes and net of VAT.
Where the Company acts as principal, turnover represents only the profit element of the total transaction value.
Where the Company acts as agent, turnover represents commission earned less value added tax and other discounts.

TTV
Principal	38,762,664	30,331,430
Agent	131,093,425	145,742,228
	169,856,089	176,073,658

					2024	2023
					£	£

Turnover
Principal	5,699,742	4,631,573
Agent	13,694,175	14,785,991
	19,393,917	19,417,564

Page 19

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.7

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.8

Interest income

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

2.9

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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.10

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 20

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.11

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Amortisation is provided on the following bases:

Research & Development

25%

straight line

2.12

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office and computer equipment

25%

straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.13

Valuation of investments

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Page 21

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.14

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.15

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.

2.16

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.

In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.

2.17

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.

2.18

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the reporting date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the reporting date.

2.19

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

Page 22

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.20

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Page 23

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.20

Financial instruments (continued)

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Other financial instruments

Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss.

Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy.

2.21

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 24

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised in the period in which the estimates are revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

	Sale of goods	19,393,917	19,417,564

Analysis of turnover by country of destination:

					2024	2023
					£	£

United Kingdom	16,214,571	16,168,195
Rest of Europe	2,647,741	2,902,976
Rest of the world	531,605	346,393
	19,393,917	19,417,564

Depreciation	30,621	30,092
Amortisation	676,825	480,594
Exchange differences	146,733	90,558
Other operating lease rentals - plant and machinery	900	1,516
Other operating lease rentals - land and buildings	168,408	151,463
Auditors' remuneration	29,958	44,402

Page 25

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Fees payable to the Company's auditors for the audit of the Company's financial statements

37,750

Wages and salaries	5,959,557	4,836,073
Social security costs	739,308	590,390
Cost of defined contribution scheme	234,669	231,675
	6,933,534	5,658,138

The average monthly number of employees, including the directors, during the year was as follows:

	2024	2023
	No.	No.

Administration	109	84
Sales	24	48

	133	132

Page 26

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

8.	Directors' remuneration
		2024	2023
		£	£

Directors' emoluments	504,008	486,039
Company contributions to defined contribution pension schemes	32,359	77,249
	536,367	563,288

	During the year retirement benefits were accruing to 4 directors (2023 - 4) in respect of defined contribution pension schemes.
	The highest paid director received remuneration of £124,500 (2023 - £120,000).
	The value of the Company's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £6,225 (2023 - £38,675).

9.	Income from investments
		2024	2023
		£	£

	Unrealised gain on the revaluation of investments	35,736	23,547

10.	Interest receivable
		2024	2023
		£	£

Bank interest receivable

708,823

463,898

Page 27

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Corporation tax
Current tax on profits for the year	960,022	927,649
Adjustments in respect of previous periods	-	(6,002)
	960,022	921,647

Deferred tax
Origination and reversal of timing differences	(4,860)	9,906
Total deferred tax	(4,860)	9,906


	Tax on profit	955,162	931,553

Profit on ordinary activities before tax

6,384,767

2,564,580

Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 23.50%)	1,596,192	602,676
Effects of:
Expenses not deductible for tax purposes, other than goodwill amortisation and impairment	96,586	15,626
Capital allowances for year in excess of depreciation	5,219	(9,326)
Fair value movements in derivatives disregarded for tax purposes	(737,975)	318,673
Adjustments to tax charge in respect of prior periods	-	(6,002)
Deferred tax movement	(4,860)	9,906
Total tax charge for the year	955,162	931,553

Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 28

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

12.	Dividends
		2024	2023
		£	£

Dividends on ordinary shares

21,877

1,326,847

13.	Intangible assets

		Research and Development
		£
	Cost
	At 1 January 2024	3,316,792
	Additions	867,759
	Disposals	(103,231)
	At 31 December 2024	4,081,320
	Amortisation
	At 1 January 2024	1,614,075
	Charge for the year on owned assets	676,825
	On disposals	(84,059)
	At 31 December 2024	2,206,841
	Net book value
	At 31 December 2024	1,874,479
	At 31 December 2023	1,702,717

Research and development expenditure is being written off in equal annual instalments over its estimated economic life of 4 years.

Page 29

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

14.	Tangible fixed assets

		Plant and machinery
		£
	Cost or valuation
	At 1 January 2024	368,631
	Additions	12,384
	Disposals	(15,049)
	At 31 December 2024	365,966
	Depreciation
	At 1 January 2024	284,085
	Charge for the year on owned assets	30,621
	Disposals	(11,487)
	At 31 December 2024	303,219
	Net book value
	At 31 December 2024	62,747
	At 31 December 2023	84,546

15.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2024	1
	At 31 December 2024	1

Page 30

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Subsidiary undertaking
The following was a subsidiary undertaking of the Company:
Name	Registered office	Class of shares	Holding

Top Attraction Tickets (EU) Limited

Regus House, Harcourt Road, Dublin 2, Dublin, D02 HW77, Republic of Ireland

Ordinary

100%

	The aggregate of the share capital and reserves as at 31 December 2024 and the profit or loss for the year ended on that date for the subsidiary undertaking was as follows:
	Name	Aggregate of share capital and reserves

Top Attraction Tickets (EU) Limited

Top Attraction Tickets (EU) Limited was incorporated and acquired by the Company on 13 October 2023 and trading commenced on 1 January 2024.

16.	Stocks
		2024	2023
		£	£

	Attraction tickets and other promotional items	171,213	327,716

Page 31

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

17.

Debtors

					2024	2023
					£	£


Trade debtors	396,501	247,233
Amounts owed by group undertakings	-	3,536
Other debtors	1,285,703	1,944,079
Prepayments and accrued income	3,568,650	2,720,326
Financial instruments	877,616	-
	6,128,470	4,915,174

Included in other debtors above are loans due to the company from directors amounting to £308,264 (2023: £301,481) and a loan due to the company from the Company's Employee Benefit Trust amounting to £194,368 (2023: £194,368).

18.	Current asset investments
		2024	2023
		£	£

	Listed investments at fair value	346,679	310,943

19.	Cash and cash equivalents
		2024	2023
		£	£

	Cash at bank and in hand	18,572,714	13,776,818

Page 32

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

20.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Trade creditors	2,683,928	1,577,740
Amounts owed to group undertakings	4,619	-
Corporation tax	298,065	303,087
Other taxation and social security	403,578	179,785
Other creditors	6,276,447	6,723,000
Accruals and deferred income	7,263,015	5,767,871
Financial instruments	-	2,074,285
	16,929,652	16,625,768

Included in other creditors above is the sum of £6,231,433 (2023: £5,787,122) which relates to advance receipts received from customers for attraction tickets to be dispatched from 1 January 2025 and refunds due to be paid out to customers arising from cancelled bookings.

Page 33

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

21.	Financial instruments
		2024	2023
		£	£

Financial assets
Financial assets measured at fair value through profit or loss	18,919,393	14,087,761
Trade debtors measured at cost less impairment	396,501	204,523
Other debtors measured at cost less impairment	4,615,286	4,711,202
	23,931,180	19,003,486

Financial liabilities
Assets measured at fair value through profit or loss - Forward foreign currency contracts	877,616	(2,074,285)
Trade creditors measured at cost less impairment	(2,440,234)	(1,049,114)
Other creditors measured at cost less impairment	(13,871,098)	13,235,809
	(15,433,716)	10,112,410

Financial assets measured at fair value through profit or loss comprise of cash and cash equivalents.

Derivative financial instruments are measured at fair value through profit or loss and held as part of a trading portfolio comprise of forward exchange contracts. The fair value of forward exchange contracts is based on the listed market price, if available. If a listed market price is not available, then fair value is estimated by discounting the difference between the contractual forward price and the current forward price for the residual maturity of the contract using a risk-free interest rate (based on government bonds).

22.	Deferred taxation

		2024
		£

	At beginning of year	(17,863)
	Charged to profit or loss	4,860
	At end of year	(13,003)

Page 34

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

22.Deferred taxation (continued)

The provision for deferred taxation is made up as follows:
	2024	2023
	£	£

	Accelerated capital allowances	(13,003)	(17,863)
		(13,003)	(17,863)

23.	Provisions

		Other provision
		£

	Charged to profit or loss	331,636
	At 31 December 2024	331,636

24.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

30,842,844 (2023 - 30,842,844) Ordinary Shares shares of £0.001 each	30,843	30,843
2,688,171 (2023 - 2,688,171) A Ordinary shares shares of £0.001 each	2,688	2,688
3,333,333 (2023 - 3,333,333) B ordinary Shares shares of £0.001 each	3,333	3,333

	36,864	36,864

The ordinary, A ordinary and B ordinary shares of £0.001 each carry full voting rights, full dividend rights and full rights to participation in any capital distribution on winding up.

Page 35

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

25.

Reserves

Share premium account

The share premium account represents the additional amount shareholders have paid for their issued shares that was in excess of the par value of those shares.

Profit and loss account

The profit and loss account represents all current and prior period retained profits and losses, less any dividends paid to the Company's shareholders.

26.

Bonding

The company has bonds in place at 31 December 2024 of US$1,790,000 (2023: US$1,790,000) in favour of Disney Destinations LLC, €4,500,000 (2023: €4,500,000) in favour of Disneyland Paris, €200,000 (2023: €200,000) in favour of Loro Parque SA and US$455,000 (2023: US$455,000) in favour of Universal in respect of credit facilities for accommodation and ticket purchases. These are provided by Barclays Bank Plc with a UKEF guarantee.
As at 31 December 2024, the company had a bond in place of £4,447,821 (2023: £2,481,375) in favour of the Association of Bonded Travel Organisers Trust Limited ("ABTOT") in respect of the Company's obligations under The Package and Linked Travel Arrangements Regulations 2018. This was provided by way of insurance premium.

27.	Pension commitments

The company 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 represents contributions payable by the company to the fund and amounted to £234,669 (2023: £231,675). Contributions totalling £45,014 (2023: £61,031) were payable to the fund at the reporting date and are included in creditors.


Not later than 1 year	126,170	120,303
Later than 1 year and not later than 5 years	-	6,468
	126,170	126,771

Page 36

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

29.	Mortgages and charges

A debenture created by the company on 27 June 2007, for securing all monies due or to become due from the company to Barclays Bank Plc on any account whatsoever, was registered at Companies House on 10 July 2007.

30.	Transactions with directors
		2024	2023
		£	£

A C Jones
Balance B/Fwd	82,222	80,455
Interest Payable	1,850	1,767
Balance C/Fwd	84,072	82,222
M J Reynolds
Balance B/Fwd	164,444	161,623
Interest Payable	3,700	2,821
Balance C/Fwd	168,144	164,444
T E Samuel
Balance B/Fwd	54,815	53,637
Interest Payable	1,233	1,178
Balance C/Fwd	56,048	54,815

All of the above loans are unsecured, attract interest at HMRC's official rate, and have no fixed repayment date.

Page 37

ATTRACTION TICKETS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

372 Coldharbour Limited
A company which owns the premises used by Attraction Tickets Limited, which has two directors in common, O H Brendon and M J Reynolds
Rentals paid to the related party during the year	115,000	100,000
Expenses recharged to the related party during the year	11,676	(38,204)
Amount due (to)/ from the related party at year-end	112,495	599,609
Play It Forward
A charity in which one of the Company's directors, O H Brendon, is also a trustee
Costs paid on behalf of the related party during the year	40,148	43,764
Donations to the related party during the year	75,000	1,250
Amount due (to)/ from the related party at year-end	-	-
Top Attraction Tickets (EU) Limited
A company which is incorporated in the Republic of Ireland and is a 100% owned subsidiary of Attraction Tickets Limited
Expenses recharged to the related party during the year	(4,619)	(3,537)
Amount due (to)/ from the related party at year-end	(4,619)	3,536

32.	Post balance sheet events

On 24 March 2025, the shareholders completed the sale of 100% of the Company to AT Trustee Limited, an Employment Ownership Trust (“EOT”).

33.	Controlling party

The ultimate controlling party is O H Brendon, a director and owner of a majority of the issued ordinary voting share capital of the company.

Page 38