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| HENDERSONS TRAVEL AGENCIES LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH JUNE 2025 |

HENDERSONS TRAVEL AGENCIES LIMITED (REGISTERED NUMBER: SC248866) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 7 |

| HENDERSONS TRAVEL AGENCIES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH JUNE 2025

| DIRECTORS: | M J B Webber

| Mrs H M Webber

| R J B Webber

| SECRETARY: | M J B Webber

| REGISTERED OFFICE: | 18 High Street

| Hawick

| Roxburghshire

| TD9 9EH

| REGISTERED NUMBER: | SC248866 (Scotland)

| ACCOUNTANTS: | JRW Hogg & Thorburn LLP

| Chartered Accountants

| 19 Buccleuch Street

| Hawick

| Roxburghshire

| TD9 0HL

HENDERSONS TRAVEL AGENCIES LIMITED (REGISTERED NUMBER: SC248866) |

BALANCE SHEET

30TH JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 23,416 |  | 28,053 |  |

CURRENT ASSETS

Debtors | 5 | 186,854 |  | 158,260 |  |

Cash at bank and in hand | 68,741 |  | 29,536 |  |

255,595 |  | 187,796 |  |

CREDITORS

Amounts falling due within one year | 6 | 114,912 |  | 131,844 |  |

NET CURRENT ASSETS | 140,683 |  | 55,952 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 164,099 |  | 84,005 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 60,000 |  | 42,000 |  |

NET ASSETS | 104,099 |  | 42,005 |  |

CAPITAL AND RESERVES

Called up share capital | 157 |  | 157 |  |

Retained earnings | 103,942 |  | 41,848 |  |

SHAREHOLDERS' FUNDS | 104,099 |  | 42,005 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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.

HENDERSONS TRAVEL AGENCIES LIMITED (REGISTERED NUMBER: SC248866) |

BALANCE SHEET - continued

30TH JUNE 2025

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 28th October 2025 and were signed on its behalf by:

R J B Webber - Director

Mrs H M Webber - Director

HENDERSONS TRAVEL AGENCIES LIMITED (REGISTERED NUMBER: SC248866) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

1. | STATUTORY INFORMATION

| Hendersons Travel Agencies Limited is a private company, limited by shares , registered in Scotland. 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

| The company provides travel agency service, tourist agents, operators and contractors. Turnover represents the value, net of value added tax and discounts, of work carried out in respect of services provided to customers. Revenue is recognised in the accounting period in which the services are rendered when the outcome of the contract can be measured reliably.

| Tangible fixed assets

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

| Improvements to property | - | Straight line over 20 years

| Equipment, fixtures & fittings | - | 25% on cost

| Financial assets

| Basic financial assets, including trade and other debtors and bank balances, are initially recognised at transaction price.

| At the end of each reporting period financial assets measured at cost are assessed for evidence of impairment. Any impairment loss is recognised in the Income Statement.

| Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled.

| Financial liabilities

| Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from supplier. These are classed as current liabilities as payment is due within one year or less. If not they are presented as non-current liabilities.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| 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.

HENDERSONS TRAVEL AGENCIES LIMITED (REGISTERED NUMBER: SC248866) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2024 - 11 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Equipment, |

| to |  | fixtures |

| property |  | & fittings |  | Totals

£ | £ | £ |

| COST

| At 1st July 2024

| and 30th June 2025 | 18,651 |  | 21,792 |  | 40,443 |  |

| DEPRECIATION

| At 1st July 2024 | 933 |  | 11,457 |  | 12,390 |  |

| Charge for year | 932 |  | 3,705 |  | 4,637 |  |

| At 30th June 2025 | 1,865 |  | 15,162 |  | 17,027 |  |

| NET BOOK VALUE

| At 30th June 2025 | 16,786 |  | 6,630 |  | 23,416 |  |

| At 30th June 2024 | 17,718 |  | 10,335 |  | 28,053 |  |

HENDERSONS TRAVEL AGENCIES LIMITED (REGISTERED NUMBER: SC248866) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 181,935 |  | 152,584 |  |

| Other debtors | 4,919 |  | 5,676 |  |

186,854 |  | 158,260 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 14,400 |  | 36,000 |  |

| Trade creditors | 3,148 |  | 3,762 |  |

| Taxation and social security | 62,587 |  | 40,979 |  |

| Other creditors | 34,777 |  | 51,103 |  |

114,912 |  | 131,844 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 60,000 |  | 42,000 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

HENDERSONS TRAVEL AGENCIES LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hendersons Travel Agencies Limited for the year ended 30th June 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Hendersons Travel Agencies Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hendersons Travel Agencies Limited and state those matters that we have agreed to state to the Board of Directors of Hendersons Travel Agencies Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Hendersons Travel Agencies Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hendersons Travel Agencies Limited. You consider that Hendersons Travel Agencies Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hendersons Travel Agencies Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

JRW Hogg & Thorburn LLP

Chartered Accountants

19 Buccleuch Street

Hawick

Roxburghshire

TD9 0HL

28th October 2025