PTP Accounts Production v24.3.2.46 07072756 Board of Directors 1.12.24 30.11.25 30.11.25 false true false false false true false Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07072756 2024-11-30 07072756 2025-11-30 07072756 2024-12-01 2025-11-30 07072756 2023-11-30 07072756 2023-12-01 2024-11-30 07072756 2024-11-30 07072756 ns15:EnglandWales 2024-12-01 2025-11-30 07072756 ns14:PoundSterling 2024-12-01 2025-11-30 07072756 ns10:Director1 2024-12-01 2025-11-30 07072756 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 07072756 ns10:SmallEntities 2024-12-01 2025-11-30 07072756 ns10:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 07072756 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 07072756 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 07072756 ns10:FullAccounts 2024-12-01 2025-11-30 07072756 1 2024-12-01 2025-11-30 07072756 ns10:OrdinaryShareClass1 2024-12-01 2025-11-30 07072756 ns10:Director2 2024-12-01 2025-11-30 07072756 ns10:CompanySecretary1 2024-12-01 2025-11-30 07072756 ns10:RegisteredOffice 2024-12-01 2025-11-30 07072756 ns5:CurrentFinancialInstruments 2025-11-30 07072756 ns5:CurrentFinancialInstruments 2024-11-30 07072756 ns5:Non-currentFinancialInstruments 2025-11-30 07072756 ns5:Non-currentFinancialInstruments 2024-11-30 07072756 ns5:ShareCapital 2025-11-30 07072756 ns5:ShareCapital 2024-11-30 07072756 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 07072756 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 07072756 ns5:NetGoodwill 2024-12-01 2025-11-30 07072756 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 07072756 ns5:ComputerSoftware 2024-12-01 2025-11-30 07072756 ns5:LandBuildings ns5:ShortLeaseholdAssets 2024-12-01 2025-11-30 07072756 ns5:FurnitureFittings 2024-12-01 2025-11-30 07072756 ns5:ComputerEquipment 2024-12-01 2025-11-30 07072756 ns5:NetGoodwill 2024-11-30 07072756 ns5:ComputerSoftware 2024-11-30 07072756 ns5:NetGoodwill 2025-11-30 07072756 ns5:ComputerSoftware 2025-11-30 07072756 ns5:NetGoodwill 2024-11-30 07072756 ns5:ComputerSoftware 2024-11-30 07072756 ns5:LandBuildings ns5:ShortLeaseholdAssets 2024-11-30 07072756 ns5:FurnitureFittings 2024-11-30 07072756 ns5:ComputerEquipment 2024-11-30 07072756 ns5:LandBuildings ns5:ShortLeaseholdAssets 2025-11-30 07072756 ns5:FurnitureFittings 2025-11-30 07072756 ns5:ComputerEquipment 2025-11-30 07072756 ns5:LandBuildings ns5:ShortLeaseholdAssets 2024-11-30 07072756 ns5:FurnitureFittings 2024-11-30 07072756 ns5:ComputerEquipment 2024-11-30 07072756 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 07072756 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30 07072756 ns5:CurrentFinancialInstruments 2024-12-01 2025-11-30 07072756 ns10:OrdinaryShareClass1 2025-11-30 07072756 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 07072756 ns5:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30

REGISTERED NUMBER: 07072756 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

L.S. T. TRAVEL AGENCY LIMITED

L.S. T. TRAVEL AGENCY LIMITED (REGISTERED NUMBER: 07072756) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Certified Accountants' Report | 8 |

| L.S. T. TRAVEL AGENCY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | Mr Mulugeta Ghebremedhin

| Ms Letehariate Sereke

| SECRETARY: | Ms Letehariate Sereke

| REGISTERED OFFICE: | 50 Anerley Hill

| Crystal Palace

| London

| SE19 2AE

| REGISTERED NUMBER: | 07072756 (England and Wales)

| ACCOUNTANTS: | Ashford Louis

| Chartered Certified Accountants

| 187 High Road Leyton

| London

| E15 2BY

L.S. T. TRAVEL AGENCY LIMITED (REGISTERED NUMBER: 07072756) |

BALANCE SHEET

30 NOVEMBER 2025

| 30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 372 |  | 923 |  |

Tangible assets | 5 | 13,512 |  | 10,761 |  |

13,884 |  | 11,684 |  |

CURRENT ASSETS

Debtors | 6 | 122,191 |  | 52,464 |  |

Cash at bank and in hand | 56,589 |  | 97,963 |  |

178,780 |  | 150,427 |  |

CREDITORS

Amounts falling due within one year | 7 | 35,134 |  | 41,079 |  |

NET CURRENT ASSETS | 143,646 |  | 109,348 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 157,530 |  | 121,032 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 62,519 |  | 24,306 |  |

NET ASSETS | 95,011 |  | 96,726 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 40,000 |  | 40,000 |  |

Retained earnings | 10 | 55,011 |  | 56,726 |  |

SHAREHOLDERS' FUNDS | 95,011 |  | 96,726 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

L.S. T. TRAVEL AGENCY LIMITED (REGISTERED NUMBER: 07072756) |

BALANCE SHEET - continued

30 NOVEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2026 and were signed on its behalf by:

Ms Letehariate Sereke - Director

L.S. T. TRAVEL AGENCY LIMITED (REGISTERED NUMBER: 07072756) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| L.S. T. Travel Agency 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.

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.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding any value added tax. The turnover of the company for the period has been derived from the provision of goods and services falling within the company's principal activities. Income is is recognised on the date of departure basis.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of nine years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Website development is being amortised evenly over its estimated useful life of ten years.

| Tangible fixed assets

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

| Short leasehold | - | 20% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 15% on reducing balance

L.S. T. TRAVEL AGENCY LIMITED (REGISTERED NUMBER: 07072756) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instrument transitions that results in the recognition of financial assets and liabilities like trade and other debtors and creditors, and loans from bank and other third parties, loans to relate to parties.

| Debt instruments (other than those wholly repayable or receivable within one year) including loans and other accounts receivables and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest rate method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or order consideration expected to be paid or received. However, if the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at the market rates of interest for a similar debt instrument and subsequently at amortised cost, unless it quantifies as a loan from a director in the case of a small company or a public benefit entity concessionary loan.

| Financial assets that are measured at cost and amortised are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the assets if it were to be sold at the reporting date.

| Financial assets and liabilities are offsets and the net amount reported in the Statement of Financial Position where there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the assets and settle the liability simultaneously.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

L.S. T. TRAVEL AGENCY LIMITED (REGISTERED NUMBER: 07072756) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| No going concern

| No material uncertainties related to events or conditions that may casts significant doubt on the ability of the company to continue as a going concern have been identified by the directors.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Website |

| Goodwill |  | development |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024

| and 30 November 2025 | 24,990 |  | 4,595 |  | 29,585 |  |

| AMORTISATION

| At 1 December 2024 | 24,989 |  | 3,673 |  | 28,662 |  |

| Amortisation for year | - |  | 551 |  | 551 |  |

| At 30 November 2025 | 24,989 |  | 4,224 |  | 29,213 |  |

| NET BOOK VALUE

| At 30 November 2025 | 1 |  | 371 |  | 372 |  |

| At 30 November 2024 | 1 |  | 922 |  | 923 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | and |  | Computer |

| leasehold |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 December 2024 | 7,704 |  | 25,562 |  | 8,053 |  | 41,319 |  |

| Additions | - |  | 5,617 |  | - |  | 5,617 |  |

| At 30 November 2025 | 7,704 |  | 31,179 |  | 8,053 |  | 46,936 |  |

| DEPRECIATION

| At 1 December 2024 | 7,346 |  | 17,756 |  | 5,456 |  | 30,558 |  |

| Charge for year | 72 |  | 2,404 |  | 390 |  | 2,866 |  |

| At 30 November 2025 | 7,418 |  | 20,160 |  | 5,846 |  | 33,424 |  |

| NET BOOK VALUE

| At 30 November 2025 | 286 |  | 11,019 |  | 2,207 |  | 13,512 |  |

| At 30 November 2024 | 358 |  | 7,806 |  | 2,597 |  | 10,761 |  |

L.S. T. TRAVEL AGENCY LIMITED (REGISTERED NUMBER: 07072756) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | 12,967 |  | 10,732 |  |

| Other debtors | 109,224 |  | 41,732 |  |

122,191 |  | 52,464 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Bank loans and overdrafts | 20,072 |  | 12,794 |  |

| Trade creditors | 7,302 |  | 14,439 |  |

| Taxation and social security | 5,549 |  | 7,650 |  |

| Other creditors | 2,211 |  | 6,196 |  |

35,134 |  | 41,079 |  |

| BSP OUTSTANDING

| As at 30 November 2025 an amount of £2,427 (2024 : £10,493) was payable to International Air Transport Association (IATA) for tickets issued in the mouth of November 2025. This amount is included in the Trade Creditors figure above.

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Bank loans | 62,519 |  | 24,306 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.11.25 |  | 30.11.24

| value: | £ | £ |

| 40,000 | Ordinary shares | £1 | 40,000 |  | 40,000 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 December 2024 | 56,726 |  |

| Profit for the year | 14,785 |  |

| Dividends | (16,500 | ) |

| At 30 November 2025 | 55,011 |  |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year, the company paid dividends totalling £16,500 (2024 : £nil). At the balance sheet date, the company owed its directors £1,031 (2024 : £4,163).

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

L.S. T. TRAVEL AGENCY LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of L.S. T. Travel Agency Limited for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of L.S. T. Travel Agency Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of L.S. T. Travel Agency Limited and state those matters that we have agreed to state to the Board of Directors of L.S. T. Travel Agency Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that L.S. T. Travel Agency Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of L.S. T. Travel Agency Limited. You consider that L.S. T. Travel Agency Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of L.S. T. Travel Agency Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ashford Louis

Chartered Certified Accountants

187 High Road Leyton

London

E15 2BY

20 March 2026