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STATEMENT OF CONSENT TO PREPARE ABRIDGED FINANCIAL STATEMENTS

All of the members of Compass Holidays Limited have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the period ending 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.
COMPANY REGISTRATION NUMBER: 06125369

COMPASS HOLIDAYS LIMITED

FILLETED UNAUDITED ABRIDGED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

31 October 2025

COMPASS HOLIDAYS LIMITED

REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ABRIDGED FINANCIAL STATEMENTS OF COMPASS HOLIDAYS LIMITED

PERIOD FROM 1 APRIL 2025 TO 31 OCTOBER 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of Compass Holidays Limited for the period ended 31 October 2025, which comprise the abridged statement of financial position 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 www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.
LANGARD LIFFORD HALL LIMITED Accountants and Registered Auditors
Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN
10 February 2026

COMPASS HOLIDAYS LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION

31 October 2025

| 31 Oct 25 | 31 Mar 25
Note | £ | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 382 |  | 474
Tangible assets | 6 |  | 6,578 |  | 7,736
|  | ------------ |  | ------------
|  | 6,960 |  | 8,210

Current assets

Debtors | 95,356 |  | 89,675 |
Cash at bank and in hand | 29,684 |  | 13,434 |
| ------------ |  | ------------ |
| 125,040 |  | 103,109 |

Creditors: amounts falling due within one year | 168,346 |  | 166,495 |
| ------------ |  | ------------ |
Net current liabilities |  | 43,306 |  | 63,386
|  | ------------ |  | ------------
Total assets less current liabilities |  | ( 36,346) |  | ( 55,176)

Creditors: amounts falling due after more than one year |  | 31,960 |  | 35,497
|  | ------------ |  | ------------
Net liabilities |  | ( 68,306) |  | ( 90,673)
|  | ------------ |  | ------------

Capital and reserves

Called up share capital |  | 1 |  | 1
Profit and loss account |  | ( 68,307) |  | ( 90,674)
|  | ------------ |  | ------------
Shareholders deficit |  | ( 68,306) |  | ( 90,673)
|  | ------------ |  | ------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

COMPASS HOLIDAYS LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION (continued)

31 October 2025
For the period ending 31 October 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 abridged financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
These abridged financial statements were approved by the board of directors and authorised for issue on 10 February 2026 , and are signed on behalf of the board by:

S J Short |
Director |

Company registration number: 06125369

COMPASS HOLIDAYS LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

PERIOD FROM 1 APRIL 2025 TO 31 OCTOBER 2025
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Beechurst House, The Reddings, Cheltenham, GL51 6RT, Gloucestershire.
2. Statement of Compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
These accounts have been prepared on the going concern basis following assurances from the director of his ongoing financial support.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Website | - | 33% reducing balance

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 50% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the abridged statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee Numbers
The average number of persons employed by the company during the period amounted to 7 (2025: 3 ).
5. Intangible Assets

| £
Cost |
At 1 April 2025 and 31 October 2025 | 18,000
| ------------
Amortisation |
At 1 April 2025 | 17,526
Charge for the period | 92
| ------------
At 31 October 2025 | 17,618
| ------------
Carrying amount |
At 31 October 2025 | 382
| ------------
At 31 March 2025 | 474
| ------------

6. Tangible Assets

| £
Cost |
At 1 April 2025 and 31 October 2025 | 32,284
| ------------
Depreciation |
At 1 April 2025 | 24,548
Charge for the period | 1,158
| ------------
At 31 October 2025 | 25,706
| ------------
Carrying amount |
At 31 October 2025 | 6,578
| ------------
At 31 March 2025 | 7,736
| ------------

7. Director's Advances, Credits and Guarantees
Amounts owed to the director at the balance sheet date are included in creditors and totalled £42,643 (31 March 2025: £41,609).