Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 false 2024-10-01 false Travel agents and tour operators 15 15 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00822761 2024-10-01 2025-09-30 00822761 2023-10-01 2024-09-30 00822761 2025-09-30 00822761 2024-09-30 00822761 c:Director1 2024-10-01 2025-09-30 00822761 d:Buildings 2024-10-01 2025-09-30 00822761 d:Buildings 2025-09-30 00822761 d:Buildings 2024-09-30 00822761 d:Buildings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 00822761 d:FurnitureFittings 2024-10-01 2025-09-30 00822761 d:FurnitureFittings 2025-09-30 00822761 d:FurnitureFittings 2024-09-30 00822761 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 00822761 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 00822761 d:CurrentFinancialInstruments 2025-09-30 00822761 d:CurrentFinancialInstruments 2024-09-30 00822761 d:Non-currentFinancialInstruments 2025-09-30 00822761 d:Non-currentFinancialInstruments 2024-09-30 00822761 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 00822761 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 00822761 d:Non-currentFinancialInstruments d:AfterOneYear 2025-09-30 00822761 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 00822761 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-09-30 00822761 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 00822761 d:ShareCapital 2025-09-30 00822761 d:ShareCapital 2024-09-30 00822761 d:SharePremium 2024-10-01 2025-09-30 00822761 d:SharePremium 2025-09-30 00822761 d:SharePremium 2024-09-30 00822761 d:CapitalRedemptionReserve 2024-10-01 2025-09-30 00822761 d:CapitalRedemptionReserve 2025-09-30 00822761 d:CapitalRedemptionReserve 2024-09-30 00822761 d:RevaluationReserve 2024-10-01 2025-09-30 00822761 d:RevaluationReserve 2025-09-30 00822761 d:RevaluationReserve 2024-09-30 00822761 d:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 00822761 d:RetainedEarningsAccumulatedLosses 2025-09-30 00822761 d:RetainedEarningsAccumulatedLosses 2024-09-30 00822761 c:FRS102 2024-10-01 2025-09-30 00822761 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 00822761 c:FullAccounts 2024-10-01 2025-09-30 00822761 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 00822761 d:EntityControlledByKeyManagementPersonnel1 2024-10-01 2025-09-30 00822761 d:EntityControlledByKeyManagementPersonnel1 2025-09-30 00822761 d:WithinOneYear 2025-09-30 00822761 d:WithinOneYear 2024-09-30 00822761 d:BetweenOneFiveYears 2025-09-30 00822761 d:BetweenOneFiveYears 2024-09-30 00822761 2 2024-10-01 2025-09-30 00822761 5 2024-10-01 2025-09-30 00822761 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 00822761 WESTWAY TRAVEL LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
WESTWAY TRAVEL LIMITED REGISTERED NUMBER: 00822761 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 126,193 |  | 143,382
|  |  | 126,193 |  | 143,382
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 650,357 |  | 635,108 |
Cash at bank and in hand | 6 | 414,234 |  | 428,118 |
|  | 1,064,591 |  | 1,063,226 |
Creditors: amounts falling due within one year | 7 | (867,733) |  | (882,744) |
Net current assets |  |  | 196,858 |  | 180,482
Total assets less current liabilities |  |  | 323,051 |  | 323,864
Creditors: amounts falling due after more than one year | 8 |  | (4,439) |  | (14,564)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (6,197) |  | (21,783) |
|  |  | (6,197) |  | (21,783)
Net assets |  |  | 312,415 |  | 287,517
Page 1
WESTWAY TRAVEL LIMITED REGISTERED NUMBER: 00822761 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 300,000 |  | 300,000
Share premium account | 10 |  | 150,000 |  | 150,000
Revaluation reserve | 10 |  | 58,283 |  | 58,283
Capital redemption reserve | 10 |  | 90,000 |  | 90,000
Profit and loss account | 10 |  | (285,868) |  | (310,766)
|  |  | 312,415 |  | 287,517
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 10 February 2026.
I M Prior
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
WESTWAY TRAVEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Westway Travel Limited is a private company limited by shares which is incorporated in England and Wales, United Kingdom. The address of the registered office is 22 High Street, Wickford, Essex, SS12 9AZ. The principal activity of the company was that of a travel agent. 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 | Going concern
The current and future financial position of the Company, its cash flows and liquidity position have been reviewed by the directors. These have been prepared with a very prudent view on the likely gradual recovery in each of the Company's operating locations and have been stress tested to ensure that cash flows and liquidity are sufficiently robust to allow the Company to continue to trade during this period. At the date of approving the financial statements, the directors are confident that the existing funding facilities will provide sufficient headroom to meet the forecast cash requirements during the twelve months from the date of approval of the financial statements. The directors consider it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Revenue
Revenue is recognised when the significant risks and rewards of ownership have been transferred to the buyer. Travel agency commission from the sale of third party products are recognised 10 weeks prior to the departure date of booking. Revenue represents the amount of gross revenue receivable from inclusive tours, travel agency commissions receivable and other services supplied to customers in the ordinary course of business.
| 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.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
WESTWAY TRAVEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 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 | 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.
| 2.9 | 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
WESTWAY TRAVEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 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:
|  |  |  | Freehold property | - |  | Straight line over 25 years
|  |  |  | Fixtures and fittings | - | 20% | reducing balance
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 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.12 | 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.
| 2.13 | 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 5
WESTWAY TRAVEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.14 | 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.
| 2.15 | 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.
| 2.16 | Advanced receipts and payments
All revenue relating to tours with departure dates more than 10 weeks after the year end are treated as advance receipts at the balance sheet date and are separately disclosed under other accruals and deferred income. Payments made in respect of these tours are included in prepayments and accrued income.
3. | Employees
| The average monthly number of employees, including directors, during the year was 15 (2024 - 15).
Page 6
WESTWAY TRAVEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Freehold property | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2024 | 388,731 | 233,322 | 622,053
| Additions | - | 5,106 | 5,106
| At 30 September 2025 | 388,731 | 238,428 | 627,159
| Depreciation |  |  |
| At 1 October 2024 | 277,252 | 201,419 | 478,671
| Charge for the year on owned assets | 15,551 | 6,744 | 22,295
| At 30 September 2025 | 292,803 | 208,163 | 500,966
| Net book value |  |  |
| At 30 September 2025 | 95,928 | 30,265 | 126,193
| At 30 September 2024 | 111,479 | 31,903 | 143,382
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 19,745 | 24,833
| Prepayments and accrued income | 630,612 | 610,275
|  | 650,357 | 635,108
| Included within "prepayments and accrued income" above are amounts relating to payments in advance to suppliers for holidays departing after the year end, the total of which amounts to £627,554 (2024: £610,275).
Page 7
WESTWAY TRAVEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 414,234 | 428,118
|  | 414,234 | 428,118
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,125 | 10,125
| Corporation tax | - | 13,515
| Other taxation and social security | 49,626 | 54,131
| Other creditors | 4,257 | 59,507
| Accruals and deferred income | 803,725 | 745,466
|  | 867,733 | 882,744
| The company has granted security to Barclays Bank PLC, comprising a legal charge over property and charges over certain bank accounts of the company. The company has granted fixed charges in favour of Barclays Bank PLC as security for all monies due or to become due to the bank. Included within "Accruals and deferred income" above are amounts relating to customer monies held on account for holidays departing after the year end, the total of which amount to £794,725 (2024: £736,466).
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 4,439 | 14,564
|  | 4,439 | 14,564
Page 8
WESTWAY TRAVEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,125 | 10,125
|  | 10,125 | 10,125
| Amounts falling due 1-2 years |  |
| Bank loans | 4,439 | 14,564
|  | 4,439 | 14,564
|  | 14,564 | 24,689
10. | Reserves
Share premium account Share premium includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium. Revaluation reserve Revaluation reserve records the surplus arising on the vauation of property held for own use of the company in prior years. Capital redemption reserve Capital redemption reserve records the nominal value of shares repurchased by the company. Profit and loss account Profit and loss includes all current and prior periods retained profit.
11. | Contingent liabilities
The company provided an Insurance bond to the Association of British Travel Agents, to the sum of £157,000. Page 9
WESTWAY TRAVEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
12. | Pension commitments
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 £57,998 (2024: £62,747). Contributions totalling £4,255 (2024: £55,917) were payable to the fund at the reporting date and are included in creditors.
13. | Commitments under operating leases
| At 30 September 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 22,436 | 22,436
| Later than 1 year and not later than 5 years | 67,309 | 89,745
|  | 89,745 | 112,181
14. | Related party transactions
| At the year end, the amount owed by G Prior (close family member of key management personnel) to the company was £2,885 (2024: £5,885). At the year end, the amount owed by J Prior (close family member of key management personnel) to the company was £1,620 (2024: £Nil).
15. | Controlling party
The company is controlled by the directors.
Page 10