Design Your Tours Ltd

(Registration number: 12457002)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	68,188	414
Cash at bank and in hand		16,470	316
		84,658	730
Creditors: Amounts falling due within one year	5	(93,554)	(4,282)
Net liabilities		(8,896)	(3,552)
Capital and reserves
Called up share capital	6	50	50
Retained earnings		(8,946)	(3,602)
Shareholders' deficit		(8,896)	(3,552)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 December 2025
 

......................................... Mr T D Ferguson Director

Design Your Tours Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
34 Boulevard
Weston-Super-Mare
North Somerset
BS23 1NF
United Kingdom

The principal place of business is:
127 Rylston Road
London
Greater London
SW6 7HP
United Kingdom

These financial statements were authorised for issue by the director on 29 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Design Your Tours Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

2	Accounting policies (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

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 taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Design Your Tours Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

2	Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4

Debtors

Current	2025 £	2024 £
Trade debtors	11,224	-
Prepayments	18,328	-
Other debtors	38,636	414
	68,188	414

Design Your Tours Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	493	866
Taxation and social security	9,645	-
Accruals	1,200	493
Deferred income	79,813	-
Other creditors	2,403	2,923
	93,554	4,282

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £0.05 each	1,000	50	1,000	50

Design Your Tours Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7	Related party transactions

Transactions with the director

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
Mr T D Ferguson
Mr T Ferguson	(520)	36,807	(7,711)	28,576

Other transactions with the director

The loan is deemed as being repayable on demand and has incurred beneficial loan interest during the year at the HMRC approved rate.

Section 455 tax has been paid on any balances not cleared within 9 months of the year end

Summary of transactions with other related parties

Henrietta Ferguson Limited
A company under common control

As at the balance sheet date, the company owed £2,403 (2024 - £2,403) to Henrietta Ferguson Limited. The company considers this loan to be interest free and repayable on demand.

Blowleaf Limited
A company under common control

As at the balance sheet date, the company was owed £412 (2024 - £412) from Blowleaf Limited. The company considers this loan to be interest free and repayable on demand.