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Registered number: 13743377 JANET REDLER TRAVEL LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
JANET REDLER TRAVEL LIMITED REGISTERED NUMBER: 13743377 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | Restated-2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 68,161 |  | 5,958
|  |  | 68,161 |  | 5,958
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 380,094 |  | 292,482 |
Cash at bank and in hand | 6 | 546,531 |  | 350,749 |
|  | 926,625 |  | 643,231 |
Creditors: amounts falling due within one year | 7 | (923,734) |  | (523,720) |
Net current assets |  |  | 2,891 |  | 119,511
Total assets less current liabilities |  |  | 71,052 |  | 125,469
Creditors: amounts falling due after more than one year | 8 |  | (37,230) |  | -
Provisions for liabilities |  |  |  |  |
Deferred tax |  | - |  | (1,410) |
|  |  | - |  | (1,410)
Net assets |  |  | 33,822 |  | 124,059
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 33,722 |  | 123,959
|  |  | 33,822 |  | 124,059
Page 1
JANET REDLER TRAVEL LIMITED REGISTERED NUMBER: 13743377 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 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 statement of comprehensive income 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 2 November 2025.
N J Bardsley
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
JANET REDLER TRAVEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Janet Redler Travel Limited is a private Company limited by shares incorporated in England and Wales. The address of the registered office is given in the Company information page of these financial statements. The nature of the Company's operations and principal activities in the year under review were those of a tour operator. 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 | 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.
| 2.3 | Revenue
Revenue receivable for inclusive tours arranged by the Company is recognised on the date of departure, excluding value added tax.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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. Page 3
JANET REDLER TRAVEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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. Page 4
JANET REDLER TRAVEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Office equipment | - | 15% |
|  |  |  | Computer equipment | - | 15% |
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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | Advance receipts and payments
All revenue relating to tours with departure dates after the year end are treated as advance receipts at the balance sheet date and are separately disclosed under accruals and deferred income. Payments made to suppliers in respect of these trips are included in prepayments.
| 2.13 | 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 5
JANET REDLER TRAVEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.14 | 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.
| 2.15 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 6).
4. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | - | 1,509 | 5,834 | 7,343
| Additions | 71,050 | 4,189 | 1,308 | 76,547
| At 31 March 2025 | 71,050 | 5,698 | 7,142 | 83,890
| Depreciation |  |  |  |
| At 1 April 2024 | - | 190 | 1,195 | 1,385
| Charge for the year on owned assets | 13,322 | 212 | 810 | 14,344
| At 31 March 2025 | 13,322 | 402 | 2,005 | 15,729
| Net book value |  |  |  |
| At 31 March 2025 | 57,728 | 5,296 | 5,137 | 68,161
| At 31 March 2024 | - | 1,319 | 4,639 | 5,958
Page 6
JANET REDLER TRAVEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | Restated-2024
|  |  |  |  | £ | £
| Trade debtors | 3,232 | 365
| Amounts owed by group undertakings | - | 2,188
| Other debtors | 76,749 | 56,110
| Prepayments and accrued income | 299,567 | 233,819
| Deferred taxation | 546 | -
|  | 380,094 | 292,482
| Prepayments and accrued income includes advanced payments to suppliers for departures after the year end amounting to £294,619, (2024: £229,063).
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 546,531 | 350,749
| Less: bank overdrafts | (21,157) | (13,682)
|  | 525,374 | 337,067
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | Restated-2024
|  |  |  |  | £ | £
| Bank overdrafts | 21,157 | 13,682
| Trade creditors | 187,120 | 148,153
| Corporation tax | 20,612 | 21,740
| Other taxation and social security | 6,683 | 4,934
| Obligations under finance lease and hire purchase contracts | 8,292 | -
| Other creditors | 20,747 | 1,763
| Accruals and deferred income | 659,123 | 333,448
|  | 923,734 | 523,720
| Accruals and deferred income includes receipts from customers for departures after the year end amounting to £652,239 (2024: £327,437).
Page 7
JANET REDLER TRAVEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 37,230 | -
|  | 37,230 | -
9. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 10,922 | -
| Between 1-5 years | 14,562 | -
|  | 25,484 | -
10. | Prior year adjustment
The directors have restated the last financial year, to ensure advance payment to suppliers has been accounted for correctly. The notes affected in the prior year, have "restated" in the heading. Restatements were made to cost of sales, debtors, and creditors. The impact on profit and net assets for 2024 was an increase of £118,884.
11. | 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 £4,069 (2024: £3,448) . Contributions totalling £782 (2024: £743) were payable to the fund at the balance sheet date. Page 8
JANET REDLER TRAVEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
12. | Related party transactions
| During the year the Company had a loan account with the director J Redler, As at the balance sheet date, £27,030 (2024: £Nil) was due from J Redler During the year the Company had a loan account with the director N Redler. As at the balance sheet date, £3,000 (2024: £Nil) was due to N Redler. During the year the Company had a loan account with the director D Redler. As at the balance sheet date, £3,000 (2024: £Nil) was due to D Redler. During the year the Company had a loan account with the director N Bardsley. As at the balance sheet date, £13,965 (2024: £Nil) was due to N Bardsley. As at the balance sheet date, the amount owed by Janet Redler Travel and Tourism, a partnership related by virtue of directors, was £Nil (2024: £2,188).
13. | Controlling party
The Company is controlled by Janet Redler and Nicholas Bardsley by virtue of their shareholding.
Page 9