Caseware UK (AP4) 2025.0.111 2025.0.111 2025-06-30 2025-06-30 false 2 false 2024-06-13 false true travel agency activities The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15775915 2024-06-12 15775915 2024-06-13 2025-06-30 15775915 1900-03-01 1900-03-01 15775915 2025-06-30 15775915 c:Director1 2024-06-13 2025-06-30 15775915 c:Director1 2025-06-30 15775915 c:Director2 2024-06-13 2025-06-30 15775915 c:Director2 2025-06-30 15775915 c:RegisteredOffice 2024-06-13 2025-06-30 15775915 d:CurrentFinancialInstruments 2025-06-30 15775915 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 15775915 d:ShareCapital 2025-06-30 15775915 d:RetainedEarningsAccumulatedLosses 2025-06-30 15775915 c:FRS102 2024-06-13 2025-06-30 15775915 c:AuditExempt-NoAccountantsReport 2024-06-13 2025-06-30 15775915 c:FullAccounts 2024-06-13 2025-06-30 15775915 c:PrivateLimitedCompanyLtd 2024-06-13 2025-06-30 15775915 2 2024-06-13 2025-06-30 15775915 e:PoundSterling 2024-06-13 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 15775915 AG TRAVEL & CONSULTANCY LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 JUNE 2025
AG TRAVEL & CONSULTANCY LTD
COMPANY INFORMATION
Directors | G Gershoni (appointed 13 June 2024)
| A L Jakobi (appointed 13 June 2024)
Registered number | 15775915
Registered office | 2nd Floor
| Connaught House
| 1-3 Mount Street
| London
| United Kingdom
| W1K 3NB
Accountants | Sopher + Co LLP
| Chartered Accountants
| 5 Elstree Gate
| Elstree Way
| Borehamwood
| Hertfordshire
| WD6 1JD
AG TRAVEL & CONSULTANCY LTD
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 4
AG TRAVEL & CONSULTANCY LTD REGISTERED NUMBER:15775915
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
| 2025
Note | £
Current assets |  |
Debtors: amounts falling due within one year | 4 | 27,412
Cash at bank and in hand |  | 577
|  | 27,989
Current liabilities |  |
Creditors: amounts falling due within one year | 5 | (22,893)
Net assets |  | 5,096
Capital and reserves |  |
Called up share capital |  | 100
Profit and loss account |  | 4,996
|  | 5,096
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 period 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 by:
A L Jakobi
Director
Date: 12 March 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
AG TRAVEL & CONSULTANCY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. | General information
AG Travel & Consultancy Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 2nd Floor, Connaught House, 1-3 Mount Street, London, United Kingdom, W1K 3NB. The principal activity of the company during the period was that of travel agency activities. The company was incorporated on 13 June 2024 and commenced trading on 19 July 2024. The company's functional and presentational currency is £ Sterling. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 | Turnover
Turnover comprises revenue recognised by the company in respect of services supplied excluding value added tax. Income is recognised at the point the service is provided.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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. Page 2
AG TRAVEL & CONSULTANCY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | 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.
| 2.8 | Financial instruments
Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
| 2.9 | 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. | Employees
| The average monthly number of employees, including directors, during the period was 2.
Page 3
AG TRAVEL & CONSULTANCY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
4. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed by related parties | 9,425
| Other debtors | 17,987
|  | 27,412
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed to related parties | 7,500
| Corporation tax | 7,392
| Other creditors | 6,001
| Accruals and deferred income | 2,000
|  | 22,893
6. | Transactions with directors
| Included within other debtors is £17,389 due from the director. Interest on directors' advances is charged at the official HMRC beneficial interest rate. The balance has been fully repaid within 9 months of the year end. Included within other creditors are amounts totalling £6,000 owed to one of the directors. This loan is interest free and repayable on demand.
7. | Related party transactions
Amounts owed to and from related parties relate to companies where the directors have a material interest or execute significant control. The amounts are unsecured, interest free and repayable on demand.
Page 4