Company registration number 03403694 (England and Wales)
FRONTIER TRAVEL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
FRONTIER TRAVEL LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
FRONTIER TRAVEL LIMITED (REGISTERED NUMBER: 03403694)
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
2,560
8,555
Tangible assets
4
290
581
2,850
9,136
Current assets
Debtors
5
252,246
355,252
Cash at bank and in hand
1,065,802
1,283,457
1,318,048
1,638,709
Creditors: amounts falling due within one year
6
(805,135)
(1,115,044)
Net current assets
512,913
523,665
Total assets less current liabilities
515,763
532,801
Provisions for liabilities
(408)
(1,315)
Net assets
515,355
531,486
Capital and reserves
Called up share capital
44,250
44,250
Share premium account
4,500
4,500
Capital redemption reserve
8,750
8,750
Profit and loss reserves
457,855
473,986
Total equity
515,355
531,486
FRONTIER TRAVEL LIMITED (REGISTERED NUMBER: 03403694)
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 2 -

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 July 2025 and are signed on its behalf by:
Mr J Timms
Director
FRONTIER TRAVEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

Frontier Travel Limited is a private company limited by shares incorporated in England and Wales. The registered office is 43 Pine Ridge, Tonbridge, Kent, TN10 3LL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover comprises the company's turnover in respect of independent tour packages, including flights, hotels bookings and transfers, exclusive of Value Added Tax and trade discounts. Turnover is recognised on the date that the service is provided to the customer.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Websites
20% straight line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

FRONTIER TRAVEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Office and computer equipment
20% straight line
Computer software and licenses
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
5
FRONTIER TRAVEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
3
Intangible fixed assets
Goodwill
Websites
Total
£
£
£
Cost
At 1 May 2024 and 30 April 2025
110,000
38,375
148,375
Amortisation and impairment
At 1 May 2024
107,000
32,820
139,820
Amortisation charged for the year
3,000
2,995
5,995
At 30 April 2025
110,000
35,815
145,815
Carrying amount
At 30 April 2025
-
0
2,560
2,560
At 30 April 2024
3,000
5,555
8,555
4
Tangible fixed assets
Office and computer equipment
Computer software and licenses
Total
£
£
£
Cost
At 1 May 2024 and 30 April 2025
10,385
47,280
57,665
Depreciation and impairment
At 1 May 2024
9,804
47,280
57,084
Depreciation charged in the year
291
-
0
291
At 30 April 2025
10,095
47,280
57,375
Carrying amount
At 30 April 2025
290
-
0
290
At 30 April 2024
581
-
0
581
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
252,246
355,252
FRONTIER TRAVEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
7,655
8,643
Taxation and social security
15,680
36,539
Other creditors
781,800
1,069,862
805,135
1,115,044
7
Contingent liabilities

In consideration of being admitted as a member to ABTA Travel Association, the company has provided a Bond to ABTA. Santander UK plc holds a charge over £96,941 (2023 - £89,794) of cash deposits in relation to this bond.

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