REGISTERED NUMBER: 07156413 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Enjoy Airport Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M A Hinge

M Mansell

P M Szymik

REGISTERED OFFICE:

Unit 7 Borers Yard

Borers Arms Road

Copthorne

Crawley

West Sussex

RH10 3LH

REGISTERED NUMBER:

07156413 (England and Wales)

ACCOUNTANTS:

Northern Tonic Ltd

14 Clifton Moor

Business Village

James Nicolson Link

York

YO30 4XG

FIXED ASSETS

Intangible assets

4

746,088

613,324

Tangible assets

5

7,961

10,579

754,049

623,903

CURRENT ASSETS

Debtors

6

252,699

337,081

Cash at bank

100,566

94,586

353,265

431,667

CREDITORS

Amounts falling due within one year

7

1,426,073

1,315,894

NET CURRENT LIABILITIES

(1,072,808

)

(884,227

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(318,759

)

(260,324

)

CAPITAL AND RESERVES

Called up share capital

8

116

116

Retained earnings

(318,875

)

(260,440

)

SHAREHOLDERS' FUNDS

(318,759

)

(260,324

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2025 and were signed on its behalf by:

M A Hinge - Director

1.	STATUTORY INFORMATION

Enjoy Airport Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Assets under construction are not amortised until they are completed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

20% on cost

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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.

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.

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.

Going concern

As at 31 March 2025 the company had net current liabilities of £1,088,883 (2024: £884,227).

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.

Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

Goodwill

software

Totals

£

£

£

COST

At 1 April 2024

603,126

428,101

1,031,227

Additions

-

187,496

187,496

At 31 March 2025

603,126

615,597

1,218,723

AMORTISATION

At 1 April 2024

393,328

24,575

417,903

Amortisation for year

30,256

24,476

54,732

At 31 March 2025

423,584

49,051

472,635

NET BOOK VALUE

At 31 March 2025

179,542

566,546

746,088

At 31 March 2024

209,798

403,526

613,324

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

11,443

5,802

8,137

25,382

DEPRECIATION

At 1 April 2024

11,443

2,835

525

14,803

Charge for year

-

990

1,628

2,618

At 31 March 2025

11,443

3,825

2,153

17,421

NET BOOK VALUE

At 31 March 2025

-

1,977

5,984

7,961

At 31 March 2024

-

2,967

7,612

10,579

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

49,374

36,802

Other debtors

203,325

300,279

252,699

337,081

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

66,776

-

Trade creditors

1,111,883

1,138,386

Amounts owed to group undertakings

141,166

54,195

Taxation and social security

96,690

117,147

Other creditors

9,558

6,166

1,426,073

1,315,894

Other creditors include deferred income with debit balance of £9,164 (2024: £9,164).

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.24

31.3.23

value:

£

£

110

Ordinary

1

110

100

3

B Ordinary

1

3

-

3

C Ordinary

1

3

-

116

100

9.	PARENT COMPANY

The parent company is Enjoy Travel Group Ltd, a company registered in England and Wales.