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Company Registration No. 09004889 (England and Wales)
Beautiful Destinations Limited Unaudited accounts for the year ended 31 December 2024
Beautiful Destinations Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Beautiful Destinations Limited Company Information for the year ended 31 December 2024
Directors
Jeremy Cunninghame Jauncey Andrew Mark Guy Nicholas Stephen Evans
Company Number
09004889 (England and Wales)
Registered Office
9th Floor 107 Cheapside London EC2V 6DN United Kingdom
Accountants
The Accountancy Cloud 1 Fore Street Avenue London EC2Y 9DT
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Beautiful Destinations Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,830 
996 
Investments
5
1,300,385 
1,300,385 
1,302,215 
1,301,381 
Current assets
Debtors
6
2,732,566 
2,630,161 
Cash at bank and in hand
111,377 
181,269 
2,843,943 
2,811,430 
Creditors: amounts falling due within one year
7
(1,287,948)
(1,328,465)
Net current assets
1,555,995 
1,482,965 
Net assets
2,858,210 
2,784,346 
Capital and reserves
Called up share capital
646 
646 
Share premium
1,206,076 
1,206,076 
Profit and loss account
1,651,488 
1,577,624 
Shareholders' funds
2,858,210 
2,784,346 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by
Nicholas Stephen Evans Director Company Registration No. 09004889
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Beautiful Destinations Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Beautiful Destinations Limited is a private company, limited by shares, registered in England and Wales, registration number 09004889. The registered office is 9th Floor, 107 Cheapside, London, EC2V 6DN, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investments
Investments in associates are held at cost less any accumulated impairment losses. Investments in subsidiaries are held at cost less impairment.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33% on Cost
Computer equipment
33% on Cost
Going concern
The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Company therefore continues to adopt the going concern basis in preparing its financial statements.
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Beautiful Destinations Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
934 
74,815 
75,749 
Additions
- 
1,725 
1,725 
At 31 December 2024
934 
76,540 
77,474 
Depreciation
At 1 January 2024
934 
73,819 
74,753 
Charge for the year
- 
891 
891 
At 31 December 2024
934 
74,710 
75,644 
Net book value
At 31 December 2024
- 
1,830 
1,830 
At 31 December 2023
- 
996 
996 
5
Investments
Other investments 
£ 
Valuation at 1 January 2024
1,300,385 
Valuation at 31 December 2024
1,300,385 
The £1,300,385 (2023: £1,300,385) of the investments relates to investments in associates held by Beautiful Destinations Limited. There were no dividends or other distributions recognised as income in the year (2023: £Nil).
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
28,187 
4,785 
Trade debtors
28,470 
- 
Amounts due from group undertakings etc.
2,635,909 
2,625,376 
Accrued income and prepayments
40,000 
- 
2,732,566 
2,630,161 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
40,527 
- 
Taxes and social security
21,819 
28,080 
Other creditors
1,513 
- 
Accruals
18,900 
- 
Deferred income
1,205,189 
1,300,385 
1,287,948 
1,328,465 
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Beautiful Destinations Limited Notes to the Accounts for the year ended 31 December 2024
8
Transactions with related parties
The company charges a 30% licence fee to Beautiful Destinations Inc. and Beautiful Destinations FZ LLC based on the portion of the revenues that are attributed to distribution (publication) of content using the UK's intellectual property. The Licence Fee for the year is £0 (2023: £251,075) Staff costs are recharged to either Beautiful Destinations Inc., or Beautiful Destinations FZ LLC, based on the value added to the relevant distribution in the subsidiary entity. This costs are recharged with a markup which is recognised in revenue for Beautiful Destination Limited. This recharge fee for the year is £1,226,012 (2023: £0).
9
Post balance sheet events
Post year end, Beautiful Destinations Ltd exited an investment which held a value on the Balance Sheet of £1,300,385.
10
Average number of employees
During the year the average number of employees was 8 (2023: 4).
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