REGISTERED NUMBER: 06383052 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Birdtour Asia Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J A Eaton

R O Hutchinson

Mrs J E J Hutchinson

REGISTERED OFFICE:

The Mills

Canal Street

Derby

DE1 2RJ

REGISTERED NUMBER:

06383052 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

12,507

12,883

12,507

12,883

CURRENT ASSETS

Debtors

6

412,065

170,384

Cash at bank

635,365

619,573

1,047,430

789,957

CREDITORS

Amounts falling due within one year

7

863,616

627,528

NET CURRENT ASSETS

183,814

162,429

TOTAL ASSETS LESS CURRENT LIABILITIES

196,321

175,312

CAPITAL AND RESERVES

Called up share capital

100,200

100,200

Retained earnings

96,121

75,112

SHAREHOLDERS' FUNDS

196,321

175,312

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2025 and were signed on its behalf by:

J A Eaton - Director

1.	STATUTORY INFORMATION

Birdtour Asia 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.

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 represents amounts receivable in respect of travel services supplied during the year. Monies receivable for the tours which depart before the year end, excluding any value added tax, are accounted for.

Tangible fixed assets

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

Optical equipment

-

20% on cost

Computer equipment

-

33% on cost

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

10,000

AMORTISATION

At 1 July 2024

and 30 June 2025

10,000

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Optical

Computer

equipment

equipment

Totals

£

£

£

COST

At 1 July 2024

23,786

4,911

28,697

Additions

4,277

2,079

6,356

At 30 June 2025

28,063

6,990

35,053

DEPRECIATION

At 1 July 2024

12,320

3,494

15,814

Charge for year

5,075

1,657

6,732

At 30 June 2025

17,395

5,151

22,546

NET BOOK VALUE

At 30 June 2025

10,668

1,839

12,507

At 30 June 2024

11,466

1,417

12,883

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,228

45,634

Other debtors

354

808

Prepayments

407,483

123,942

412,065

170,384

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

17,367

4,105

Tax

4,957

4,011

Directors' loan accounts

704

2,080

Accruals and deferred income

840,588

617,332

863,616

627,528