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Registration number: 05769205

M Stuart Travel Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

M Stuart Travel Limited

Contents

Company Information | 1
Statement of Financial Position | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

M Stuart Travel Limited

Company Information

Director | Mrs AE Baynham

Registered office | St Davids House St Davids Road South St Annes on Sea Lancashire FY8 1TJ

Accountants | McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

M Stuart Travel Limited

(Registration number: 05769205)
Statement of Financial Position as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 900 | 1,200
Current assets |  |  |
Debtors | 6 | 155,055 | 98,543
Cash at bank and in hand |  | 101,113 | 167,276
|  | 256,168 | 265,819
Creditors: Amounts falling due within one year | 7 | (153,415) | (158,250)
Net current assets |  | 102,753 | 107,569
Total assets less current liabilities |  | 103,653 | 108,769
Creditors: Amounts falling due after more than one year | 7 | (27,597) | (34,831)
Provisions for liabilities |  | (171) | (240)
Net assets |  | 75,885 | 73,698
Capital and reserves |  |  |
Called up share capital |  | 60,000 | 60,000
Retained earnings |  | 15,885 | 13,698
Shareholders' funds |  | 75,885 | 73,698

For the financial year 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 26 March 2026

M Stuart Travel Limited

(Registration number: 05769205)
Statement of Financial Position as at 31 October 2025 (continued)

......................................... Mrs AE Baynham Director

M Stuart Travel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
St Davids House
St Davids Road South
St Annes on Sea
Lancashire
FY8 1TJ

These financial statements were authorised for issue by the director on 26 March 2026.

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents net commissions received, excluding value added tax.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

M Stuart Travel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

2 | Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 20% on cost
Computer equipment | 20% on cost

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of ten 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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

M Stuart Travel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

M Stuart Travel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 November 2024 | 7,633 | 7,633
At 31 October 2025 | 7,633 | 7,633
Amortisation
At 1 November 2024 | 7,633 | 7,633
At 31 October 2025 | 7,633 | 7,633
Carrying amount
At 31 October 2025 | - | -

5 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
At 1 November 2024 | 2,125 | 11,697 | 13,822
At 31 October 2025 | 2,125 | 11,697 | 13,822
Depreciation
At 1 November 2024 | 2,125 | 10,497 | 12,622
Charge for the year | - | 300 | 300
At 31 October 2025 | 2,125 | 10,797 | 12,922
Carrying amount
At 31 October 2025 | - | 900 | 900
At 31 October 2024 | - | 1,200 | 1,200

M Stuart Travel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 127,907 | 78,558
Prepayments | 281 | 273
Other debtors | 26,867 | 19,712
| 155,055 | 98,543

M Stuart Travel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 5,556 | 5,556
Trade creditors |  | 126,617 | 129,962
Taxation and social security |  | 18,448 | 20,140
Accruals and deferred income |  | 2,685 | 2,485
Other creditors |  | 109 | 107
|  | 153,415 | 158,250

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 27,597 | 34,831

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 27,597 | 34,831

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 5,556 | 5,556

The UK Government have provided a 100% guarantee on the Bounce Back Loan Scheme (BBLS).

M Stuart Travel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025 (continued)

9 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 10,467 | 10,467
Later than one year and not later than five years | 17,445 | 27,912
| 27,912 | 38,379