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REGISTERED NUMBER: 05898387 (England and Wales)

| HOLIDAY ELITE LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| HOLIDAY ELITE LIMITED (REGISTERED NUMBER: 05898387) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| HOLIDAY ELITE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | P.L. Healey

| Mrs Y. Leslie

| REGISTERED OFFICE: | 14 Hemmells

| Laindon

| Basildon

| Essex

| SS15 6ED

| REGISTERED NUMBER: | 05898387 (England and Wales)

| INDEPENDENT AUDITORS: | CR Bland Baker Limited

| Chartered Accountants and

| Statutory Auditor

| 21 Lodge Lane

| Grays

| Essex

| RM17 5RY

| HOLIDAY ELITE LIMITED (REGISTERED NUMBER: 05898387) |

STATEMENT OF FINANCIAL POSITION

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 311 |  | 584 |  |

CURRENT ASSETS

Debtors | 5 | 1,982,744 |  | 1,658,315 |  |

Cash at bank and in hand | 15,649 |  | 76,431 |  |

1,998,393 |  | 1,734,746 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,029,588 |  | 915,887 |  |

NET CURRENT ASSETS | 968,805 |  | 818,859 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 969,116 |  | 819,443 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 1,665 |  | 11,665 |  |

NET ASSETS | 967,451 |  | 807,778 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Share premium | 29,999 |  | 29,999 |  |

Retained earnings | 937,450 |  | 777,777 |  |

967,451 |  | 807,778 |  |

| HOLIDAY ELITE LIMITED (REGISTERED NUMBER: 05898387) |

STATEMENT OF FINANCIAL POSITION - continued

30 APRIL 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 28 November 2025 and were signed on its behalf by:

P.L. Healey - Director

| HOLIDAY ELITE LIMITED (REGISTERED NUMBER: 05898387) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Holiday Elite 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.

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

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.

| Going concern

| The directors have undertaken a review of the business and the Group, and have a reasonable expectation that the Group, and therefore the Company, has adequate resources to continue to be operational for a period of 12 months from the date of approval of the financial statements. For this reason, they continue to adopt the going concern basis in preparing the financial statements for the year ended 30 April 2025.

| Turnover

| Commissions received are recognised in the month the holiday is booked, any subsequent changes or

| cancellations are adjusted for in the month that the change occurs.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| 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 statement of financial position date.

| HOLIDAY ELITE LIMITED (REGISTERED NUMBER: 05898387) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 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 statement of financial position 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 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024

| and 30 April 2025 | 6,382 |  | 49,517 |  | 55,899 |  |

| DEPRECIATION

| At 1 May 2024 | 6,382 |  | 48,933 |  | 55,315 |  |

| Charge for year | - |  | 273 |  | 273 |  |

| At 30 April 2025 | 6,382 |  | 49,206 |  | 55,588 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  | 311 |  | 311 |  |

| At 30 April 2024 | - |  | 584 |  | 584 |  |

| HOLIDAY ELITE LIMITED (REGISTERED NUMBER: 05898387) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 54,489 |  | 24,960 |  |

| Amounts owed by group undertakings | 1,785,143 |  | 1,413,986 |  |

| Other debtors | 143,112 |  | 219,369 |  |

1,982,744 |  | 1,658,315 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,002 |  | 10,002 |  |

| Trade creditors | 384,299 |  | 224,678 |  |

| Amounts owed to group undertakings | 329,941 |  | 200,980 |  |

| Taxation and social security | 204,522 |  | 234,658 |  |

| Other creditors | 100,824 |  | 245,569 |  |

1,029,588 |  | 915,887 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 1,665 |  | 11,665 |  |

8. | SECURED DEBTS

| The company bankers have an unlimited debenture incorporating a fixed and floating charge over the company assets.

| The bankers also have Omnibus Guarantee and set-off arrangements with other companies in the group, to include YourHolidayBooking.com Limited, Vertical Systems Limited and Your Hotel Integration (Contracts) Limited.

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Steven James Garrod FCA (Senior Statutory Auditor)

| for and on behalf of CR Bland Baker Limited

| HOLIDAY ELITE LIMITED (REGISTERED NUMBER: 05898387) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

10. | RELATED PARTY DISCLOSURES

| The company is fully owned by Notsallow 134 Limited and the group is headed by Vertical Group Limited.The company has take the exemptions under the section 33.1A of FRS102 not to disclose transactions between parent and subsidiary.

| Transactions with other group companies are as follows:

| During the year purchases of £7,918 (2024: £7,099) were made from MI Telecom Ltd, a fellow subsidiary of Notsallow 134 Limited.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate parent undertaking of this company as at the period ended 30 April 2025 was Vertical Group Limited which is incorporated in England and registered in England and Wales.

| The immediate parent undertaking and controlling party is Notsallow 134 Limited which is incorporated and registered in England and Wales. The largest and smallest group of undertakings which include this company and for which consolidated accounts have been drawn up is that headed by Vertical Group Limited. The address where these accounts can be found is also the registered address of the parent company: 14 Hemmells, Laindon, Basildon, Essex, SS15 6ED.

| The ultimate controlling party is P L Healey.