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Registered number: 06129488 HOLIDAY CONSULTANTS.COM LTD FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
HOLIDAY CONSULTANTS.COM LTD COMPANY INFORMATION
Director | H Singh-Sangha
Registered number | 06129488
Registered office | 2 Chitty Street
| London
| W1T 4AP
Independent auditors | Xeinadin Audit Limited
| Chartered Accountants & Statutory Auditor
| 8th Floor
| Becket House
| 36 Old Jewry
| London
| EC2R 8DD
HOLIDAY CONSULTANTS.COM LTD CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 7
HOLIDAY CONSULTANTS.COM LTD REGISTERED NUMBER: 06129488 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,531,981 |  | 1,452,956 |
Cash at bank and in hand |  | 2,051,552 |  | 2,018,025 |
|  | 3,583,533 |  | 3,470,981 |
Creditors: amounts falling due within one year | 6 | (1,448,828) |  | (1,339,045) |
Net current assets |  |  | 2,134,705 |  | 2,131,936
Total assets less current liabilities |  |  | 2,134,705 |  | 2,131,936
Creditors: amounts falling due after more than one year | 7 |  | (66,666) |  | (116,014)
Net assets |  |  | 2,068,039 |  | 2,015,922
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 40,100 |  | 40,100
Profit and loss account |  |  | 2,027,939 |  | 1,975,822
|  |  | 2,068,039 |  | 2,015,922
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 by:
H Singh-Sangha
Director
Date: 23 September 2025
The notes on pages 2 to 7 form part of these financial statements. Page 1
HOLIDAY CONSULTANTS.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Holiday Consultants.com Ltd is a private company limited by shares registered in England and Wales, United Kingdom. The address of the registered office is 2 Chitty Street, London, W1T 4AP. The principal activity of the Company continued to be that of the provision of VIP travel and concierge services, specialising in providing First and Business Class travel arrangements. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).
| 2.2 | Revenue
Revenue represents amounts receivable from the sales of flights and other travel related services supplied to customers net of Value Added Tax. The total revenue of the Company for the year has been derived from it's principal activity wholly undertaken in the United Kingdom. Income is recognised on a booking date basis.
| 2.3 | Foreign currency translation
Functional and presentation currency These financial statements are presented in pound sterling, which is the Company's functional currency. All amounts have been rounded to the nearest pound, unless otherwise indicated. 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. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 2
HOLIDAY CONSULTANTS.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.8 | Taxation
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.
| 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. Page 3
HOLIDAY CONSULTANTS.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.12 | 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.
| 2.13 | 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. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. These estimates and associated assumptions are based on historical experience and other factors that are recognised to be relevant. Actual results may differ from these estimates.
4. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 105,028 | 44,429
| Amounts owed by connected companies | 1,069,280 | 1,173,533
| Other debtors | 350,969 | 230,499
| Prepayments and accrued income | 6,704 | 4,495
|  | 1,531,981 | 1,452,956
Page 4
HOLIDAY CONSULTANTS.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 50,000 | 50,000
| Trade creditors | 591,838 | 540,412
| Corporation tax | 40,343 | -
| Other creditors | 625,470 | 652,867
| Accruals and deferred income | 141,177 | 95,766
|  | 1,448,828 | 1,339,045
| At the year end, the company had an outstanding BSP liability of £274,922 (2024: £373,133).
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 66,666 | 116,014
|  | 66,666 | 116,014
Page 5
HOLIDAY CONSULTANTS.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 50,000 | 50,000
|  | 50,000 | 50,000
| Amounts falling due 1-2 years |  |
| Bank loans | 50,000 | 50,000
|  | 50,000 | 50,000
| Amounts falling due 2-5 years |  |
| Bank loans | 16,666 | 66,014
|  | 16,666 | 66,014
|  | 116,666 | 166,014
| The company secured a loan through a Coronavirus Business Interruption Loan scheme. The loan is guaranteed by the UK government.
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 40,100 (2024 - 40,100) Ordinary shares of £1.00 each | 40,100 | 40,100
Page 6
HOLIDAY CONSULTANTS.COM LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
10. | Contingent liabilities and Regulatory Requirements
The company currently holds an Air Travel Organisers' License (ATOL) issued by the Civil Aviation Authority (CAA) and is an accredited agent of the International Air Transport Association (IATA). In order to offer air inclusive package holidays, the company requires the annual renewal by the CAA of its ATOL licence. The CAA grants this license on the basis of meeting agreed financial criteria and renews this in September (effective 1st October) each year. The company has complied with these requirements in previous years. The directors see no reason why the ATOL license will not be renewed in September 2025 on substantially the same terms and conditions as currently agreed with the CAA. The company complies with the financial criteria requirements of IATA. The company is a member of the Association of British Travel Agents ("ABTA"). The company has given guarantees to third parties amounting to £25,000 in respect of ABTA bonding.
11. | Related party transactions
| During the year the company had net transactions amounting to -£104,253 (2024:£1,022,780) with companies under common control. The balances owed from these companies at the year end were £1,069,280 (2024:£1,173,533).
12. | Controlling party
The company is controlled by one director who owns 100% of the shares.
13. | Auditors' information
The auditors' report on the financial statements for the year ended 30 April 2025 was unqualified. The audit report was signed on 23 September 2025 by Yasin Khandwalla FCCA (Senior Statutory Auditor) on behalf of Xeinadin Audit Limited.
Page 7