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Company No: 04031658 (England and Wales)

# MANOR STUDY TOURS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

MANOR STUDY TOURS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

MANOR STUDY TOURS LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 December 2025
MANOR STUDY TOURS LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 21,366 |  | 25,186
|  | 21,366 |  | 25,186
Current assets |  |  |  |
Debtors | 4 | 7,942 |  | 2,025
Cash at bank and in hand |  | 9,905 |  | 15,140
|  | 17,847 |  | 17,165
Creditors: amounts falling due within one year | 5 | ( 723,401) |  | ( 702,698)
Net current liabilities |  | (705,554) |  | (685,533)
Total assets less current liabilities |  | (684,188) |  | (660,347)
Creditors: amounts falling due after more than one year | 6 | ( 6,646) |  | ( 14,747)
Net liabilities |  | ( 690,834) |  | ( 675,094)
Capital and reserves |  |  |  |
Called-up share capital | 7 | 2 |  | 2
Profit and loss account |  | ( 690,836 ) |  | ( 675,096 )
Total shareholders' deficit |  | ( 690,834) |  | ( 675,094)

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Manor Study Tours Limited (registered number: 04031658) were approved and authorised for issue by the Director on 31 March 2026. They were signed on its behalf by:

J Rodriguez-Ojeda Director |

MANOR STUDY TOURS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
MANOR STUDY TOURS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Manor Study Tours Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Sulis Manor, Burnt House Road, Bath, BA2 2AQ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director notes that the business has net liabilities of £690,834. The Company is supported through loans from the director and a connected Company. The director has confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the director and connected Company will continue to support the Company. Given the current position, the director believes that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 15 % reducing balance
Vehicles | 25 % reducing balance
Fixtures and fittings | 15 % reducing balance
Computer equipment | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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 deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 2 |  | 2

#### 3. Tangible assets

| Leasehold improve- ments |  | Vehicles |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 January 2025 | 71,375 |  | 14,138 |  | 25,768 |  | 5,971 |  | 117,252
At 31 December 2025 | 71,375 |  | 14,138 |  | 25,768 |  | 5,971 |  | 117,252
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 January 2025 | 51,321 |  | 13,973 |  | 21,052 |  | 5,720 |  | 92,066
Charge for the financial year | 3,008 |  | 42 |  | 707 |  | 63 |  | 3,820
At 31 December 2025 | 54,329 |  | 14,015 |  | 21,759 |  | 5,783 |  | 95,886
Net book value |  |  |  |  |  |  |  |  |
At 31 December 2025 | 17,046 |  | 123 |  | 4,009 |  | 188 |  | 21,366
At 31 December 2024 | 20,054 |  | 165 |  | 4,716 |  | 251 |  | 25,186

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 161 |  | 70
Amounts owed by connected companies | 6,000 |  | 0
VAT recoverable | 1,781 |  | 1,955
| 7,942 |  | 2,025

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 8,880 |  | 8,880
Amounts owed to director | 584,180 |  | 575,409
Other loans | 126,398 |  | 114,405
Accruals | 3,535 |  | 3,450
Other taxation and social security | 408 |  | 412
Other creditors | 0 |  | 142
| 723,401 |  | 702,698

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 6,646 |  | 14,747

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
2 Ordinary shares of £ 1.00 each | 2 |  | 2

#### 8. Related party transactions

Transactions with the entity's director

| 2025 |  | 2024
| £ |  | £
Balance owed to the director at the year end date | 584,180 |  | 575,409

This loan is interest free and has no fixed date for repayment.

At the year end, amounts totalling £126,398 (2024: £114,405) were owed to companies under common control.