Caseware UK (AP4) 2023.0.135 2023.0.135 2025-06-302025-06-302024-07-01falseTour Operator Activities109falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06940085 2024-07-01 2025-06-30 06940085 2023-07-01 2024-06-30 06940085 2025-06-30 06940085 2024-06-30 06940085 c:Director1 2024-07-01 2025-06-30 06940085 c:Director2 2024-07-01 2025-06-30 06940085 c:Director3 2024-07-01 2025-06-30 06940085 d:PlantMachinery 2024-07-01 2025-06-30 06940085 d:PlantMachinery 2025-06-30 06940085 d:PlantMachinery 2024-06-30 06940085 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 06940085 d:OfficeEquipment 2024-07-01 2025-06-30 06940085 d:OfficeEquipment 2025-06-30 06940085 d:OfficeEquipment 2024-06-30 06940085 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 06940085 d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 06940085 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 06940085 d:ComputerSoftware 2025-06-30 06940085 d:ComputerSoftware 2024-06-30 06940085 d:CurrentFinancialInstruments 2025-06-30 06940085 d:CurrentFinancialInstruments 2024-06-30 06940085 d:Non-currentFinancialInstruments 2025-06-30 06940085 d:Non-currentFinancialInstruments 2024-06-30 06940085 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 06940085 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 06940085 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 06940085 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 06940085 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-06-30 06940085 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-06-30 06940085 d:ShareCapital 2025-06-30 06940085 d:ShareCapital 2024-06-30 06940085 d:SharePremium 2025-06-30 06940085 d:SharePremium 2024-06-30 06940085 d:CapitalRedemptionReserve 2025-06-30 06940085 d:CapitalRedemptionReserve 2024-06-30 06940085 d:RevaluationReserve 2025-06-30 06940085 d:RevaluationReserve 2024-06-30 06940085 d:RetainedEarningsAccumulatedLosses 2025-06-30 06940085 d:RetainedEarningsAccumulatedLosses 2024-06-30 06940085 d:AcceleratedTaxDepreciationDeferredTax 2025-06-30 06940085 d:AcceleratedTaxDepreciationDeferredTax 2024-06-30 06940085 c:OrdinaryShareClass1 2024-07-01 2025-06-30 06940085 c:OrdinaryShareClass1 2025-06-30 06940085 c:OrdinaryShareClass1 2024-06-30 06940085 c:FRS102 2024-07-01 2025-06-30 06940085 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 06940085 c:FullAccounts 2024-07-01 2025-06-30 06940085 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06940085 d:ComputerSoftware d:ExternallyAcquiredIntangibleAssets 2024-07-01 2025-06-30 06940085 2 2024-07-01 2025-06-30 06940085 4 2024-07-01 2025-06-30 06940085 d:ComputerSoftware d:OwnedIntangibleAssets 2024-07-01 2025-06-30 06940085 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 06940085










LOVE VELO LTD








UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2025

 
LOVE VELO LTD
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 JUNE 2025

The directors present their report and the financial statements for the year ended 30 June 2025.

Directors

The directors who served during the year were:

L Bibring 
K Pipe 
S White 

Principal activity
The principal activity of the company during the year has been tour operator activities.

Trading review
Love Velo's growth over the last 12 months continued with a 28.4% increase in revenue this year, marking a sustained upward trend in revenues, EBITDA, and profits. Of the £939,000 year on year revenue increase, Love Velo continued to acquire UK market share, booking over another £500,000 in its core market.
Love Velo launched its North American facing website on 1 January 2025 (www.lovevelo.travel) in a bid to break into new markets. The launch has been a huge success and the business has already achieved sales of close to £400k from the USA and Canadian markets, key areas for continued growth. The company also achieved a milestone of reaching £750k in sales in a single month for the first time.


Key performance indicators (KPIs)
Love Velo's KPIs are turnover, EBITDA and profit which reflected robust performance this year.
Turnover rose by 28.3%, while EBITDA and profits also increased year on year, indicating sustainable growth.

Technology
 
We have continued to invest in our technology by building the North American facing website, as well as having improved and refined our industry-first fully online bookable website for cycling holidays. The platform was built and designed to free up operational time for low margin bookings. It launched at the start of the financial year and we are delighted to have seen that 54% of all low margin bookings were made through the platform. The result was that year on year increase in staff salaries rose by just 13.3%. By contrast, the prior year, pre technology build, required 67% year on year salary increase to obtain the same percentage uplift in year on year revenue. This shows the platform to have been a tremendous success and we will continue to build on it and refine it. 
 
We are investing in LLM search in order to ensure the business is keeping pace with the ever changing AI landscape.

Customer satisfaction
Love Velo continues to have a high customer satisfaction rating as it is rated 'Excellent' on Trustpilot.

Page 1

 
LOVE VELO LTD
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025


Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

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





L Bibring
Director

Page 2

 
LOVE VELO LTD
REGISTERED NUMBER: 06940085

BALANCE SHEET
AS AT 30 JUNE 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 4 
178,579
151,784

Tangible assets
 5 
7,225
7,969

  
185,804
159,753

Current assets
  

Debtors: amounts falling due within one year
 6 
827,203
695,871

Cash at bank and in hand
  
1,101,542
640,739

  
1,928,745
1,336,610

Creditors: amounts falling due within one year
 7 
(1,507,289)
(1,271,568)

Net current assets
  
 
 
421,456
 
 
65,042

Total assets less current liabilities
  
607,260
224,795

Creditors: amounts falling due after more than one year
 8 
(74,870)
(26,541)

Provisions for liabilities
  

Deferred tax
  
(608)
-

  
 
 
(608)
 
 
-

Net assets
  
531,782
198,254


Capital and reserves
  

Called up share capital 
 11 
56,526
56,526

Share premium account
  
307,175
307,175

Revaluation reserve
  
47,900
47,900

Capital redemption reserve
  
33,334
33,334

Profit and loss account
  
86,847
(246,681)

  
531,782
198,254


Page 3

 
LOVE VELO LTD
REGISTERED NUMBER: 06940085
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025

The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 profit and loss account 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 18 September 2025.




L Bibring
Director

The notes on pages 5 to 12 form part of these financial statements.

Page 4

 
LOVE VELO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1.


General information

Love Velo Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 8th Floor Becket House, 36 Old Jewry, London, EC2R 8DD.

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.

 
2.2

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

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.

 
2.4

Revenue

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. Revenue relating to travel is recognised in the profit and loss account on a date of booking basis.

 
2.5

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.

 
2.6

Interest income

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

Page 5

 
LOVE VELO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
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 Balance Sheet. 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 balance sheet 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 balance sheet 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 balance sheet date.


 
2.11

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

Page 6

 
LOVE VELO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

 
2.12

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.

 The estimated useful lives range as follows:

Website development
-
5
years

 
2.13

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.

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:

Plant and machinery
-
20%
Office equipment
-
20%

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.

 
2.14

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.

 
2.15

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 ordinary shares. 

Page 7

 
LOVE VELO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

3.


Employees

The average monthly number of employees, including directors, during the year was 10 (2024 - 9).


4.


Intangible assets




Website development costs

£



Cost


At 1 July 2024
252,257


Additions
67,456



At 30 June 2025

319,713



Amortisation


At 1 July 2024
100,473


Charge for the year on owned assets
40,661



At 30 June 2025

141,134



Net book value



At 30 June 2025
178,579



At 30 June 2024
151,784



Page 8

 
LOVE VELO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

5.


Tangible fixed assets





Office equipment
Plant and machinery
Total

£
£
£



Cost or valuation


At 1 July 2024
6,855
9,694
16,549


Additions
-
2,913
2,913


Transfers of classes
(2,454)
-
(2,454)



At 30 June 2025

4,401
12,607
17,008



Depreciation


At 1 July 2024
158
8,422
8,580


Charge for the year on owned assets
807
554
1,361


Transfer of classes
(158)
-
(158)



At 30 June 2025

807
8,976
9,783



Net book value



At 30 June 2025
3,594
3,631
7,225



At 30 June 2024
6,697
1,272
7,969


6.


Debtors

2025
2024
£
£


Trade debtors
774,933
648,379

Other debtors
14,202
14,376

Prepayments and accrued income
38,068
33,116

827,203
695,871


Page 9

 
LOVE VELO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank overdrafts
1,206
315

Bank loans
10,833
10,833

Trade creditors
28,144
31,406

Corporation tax
5,554
53,772

Other taxation and social security
10,703
9,992

Other creditors
126,429
70,365

Accruals and deferred income
1,324,420
1,094,885

1,507,289
1,271,568



8.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
20,523
26,541

Accruals and deferred income
54,347
-

74,870
26,541


Page 10

 
LOVE VELO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

9.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
10,833
10,833


10,833
10,833

Amounts falling due 1-2 years

Bank loans
20,523
26,541


20,523
26,541



31,356
37,374



10.


Deferred taxation




2025


£






Charged to profit or loss
(608)



At end of year
(608)

The deferred taxation balance is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(608)
-

(608)
-


11.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



Page 11

 
LOVE VELO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

11.Share capital (continued)

56,526 (2024 - 56,526) Ordinary shares shares of £1.00 each
56,526
56,526



12.


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 £8,809 (2024 - £7,168) . Contributions totalling £1,951 (2024 - £1,671) were payable to the fund at the balance sheet date and are included in creditors.

 
Page 12