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Registered number: 05768244 LOSTOCK JUNCTION LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
LOSTOCK JUNCTION LIMITED REGISTERED NUMBER: 05768244 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 877 |  | 2,395
|  |  | 877 |  | 2,395
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 273,415 |  | 286,050 |
Cash at bank and in hand | 7 | 370,875 |  | 298,404 |
|  | 644,290 |  | 584,454 |
Creditors: amounts falling due within one year | 8 | (589,710) |  | (560,601) |
Net current assets |  |  | 54,580 |  | 23,853
Total assets less current liabilities |  |  | 55,457 |  | 26,248
Creditors: amounts falling due after more than one year | 9 |  | (40,012) |  | (45,895)
Net assets/(liabilities) |  |  | 15,445 |  | (19,647)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Profit and loss account |  |  | 15,435 |  | (19,657)
|  |  | 15,445 |  | (19,647)
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LOSTOCK JUNCTION LIMITED REGISTERED NUMBER: 05768244 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. 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 on 27 February 2026.
David Stephen Lyne
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
LOSTOCK JUNCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Lostock Junction Limited is a private company limited by shares, incorporated in England and Wales, registration number 05768244. The registered office is 2nd Floor, Nucleus House, 2 Lower Mortlake Road, Richmond, TW9 2JA. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. 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 resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. 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'.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover includes revenue earned from the sale of holiday and travel arrangements provided to customers, recognised on a date of departure basis. Page 3
LOSTOCK JUNCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
LOSTOCK JUNCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.9 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 33% |
|  |  |  | Fixtures and fittings | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | 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 5
LOSTOCK JUNCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 9 (2024 - 10).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 October 2024 | 127,092
| At 30 September 2025 | 127,092
| Amortisation |
| At 1 October 2024 | 127,092
| At 30 September 2025 | 127,092
| Net book value |
| At 30 September 2025 | -
| At 30 September 2024 | -
Page 6
LOSTOCK JUNCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 October 2024 | 34,906
| Additions | 93
| At 30 September 2025 | 34,999
| Depreciation |
| At 1 October 2024 | 32,511
| Charge for the year on owned assets | 1,611
| At 30 September 2025 | 34,122
| Net book value |
| At 30 September 2025 | 877
| At 30 September 2024 | 2,395
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,718 | 3,235
| Other debtors | 136,405 | 148,527
| Prepayments and accrued income | 134,097 | 125,862
| Deferred taxation | 195 | 8,426
|  | 273,415 | 286,050
| Included in prepayments and accrued income is the sum of £113,530 (2024 - £95,992) which relates to deferred cost of sales for departures from 1 October 2025 onwards. Included in other debtors is an amount due from a company under common conrol of £6,000 (2024: £18,631). This loan is interest free and repayable on demand.
Page 7
LOSTOCK JUNCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 370,875 | 298,404
| Less: bank overdrafts | (1,751) | (3,226)
|  | 369,124 | 295,178
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 1,751 | 3,226
| Bank loans | 10,000 | 10,000
| Trade creditors | 89,987 | 72,722
| Other taxation and social security | 8,327 | -
| Other creditors | 95,810 | 70,555
| Accruals and deferred income | 383,835 | 404,098
|  | 589,710 | 560,601
| Included in accruals and deferred income is the sum of £257,545 (2024 - £337,090) which relates to deferred revenue for departures from 1 October 2025 onwards.
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 17,941 | 23,824
| Other loans | 22,071 | 22,071
|  | 40,012 | 45,895
Page 8
LOSTOCK JUNCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,000 | 10,000
|  | 10,000 | 10,000
| Amounts falling due 1-2 years |  |
| Bank loans | 10,000 | 10,000
| Other loans | 22,073 | 22,073
|  | 32,073 | 32,073
| Amounts falling due 2-5 years |  |
| Bank loans | 7,941 | 13,824
|  | 7,941 | 13,824
|  | 50,014 | 55,897
| Included above is a bank loan from the Company's bankers, Barclays, under the Bounce Back Loan Scheme (BBLS). The loan is for a term of 6 years, with no capital repayments for the the first 12 months. There is also no interest payable for the first 12 months, with a rate of 2.50% per annum charged thereafter.
Page 9
LOSTOCK JUNCTION LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
11. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 8,426
| Charged to profit or loss | (8,231)
| At end of year | 195
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Tax losses carried forward | 195 | 8,426
|  | 195 | 8,426
12. | Pension commitment
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £6,460 (2024: £6,520). Contributions totalling £1,901 (2024: £1,952) were payable to the fund at the reporting date.
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