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Registered number: 14984343 AVANTI DESTINATIONS UK LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
AVANTI DESTINATIONS UK LIMITED REGISTERED NUMBER: 14984343 STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | Year ended 31 July 2025 |  | Period ended 31 July 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,803 |  | 955
|  |  | 2,803 |  | 955
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 50,283 |  | - |
Cash at bank and in hand | 6 | 12,246 |  | 156 |
|  | 62,529 |  | 156 |
Creditors: amounts falling due within one year | 7 | (39,110) |  | (15,801) |
Net current assets/(liabilities) |  |  | 23,419 |  | (15,645)
Total assets less current liabilities |  |  | 26,222 |  | (14,690)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (468) |  | - |
|  |  | (468) |  | -
Net assets/(liabilities) |  |  | 25,754 |  | (14,690)
Capital and reserves |  |  |  |  |
Profit and loss account |  |  | 25,754 |  | (14,690)
|  |  | 25,754 |  | (14,690)
The director considers 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 director acknowledges his 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 15 April 2026. Page 1
AVANTI DESTINATIONS UK LIMITED REGISTERED NUMBER: 14984343 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JULY 2025
P Barry
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
AVANTI DESTINATIONS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Avanti Destinations UK Limited is a private company limited by shares incorporated in England and Wales. The company's registration number is 14984343 and the registered address is 8b Manchester One, 53 Portland Street, Manchester, England, M1 3LD. The principle activity of the company is that of call centre support. 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.
| 2.2 | Going concern
The director has given personal guarantees to provide ongoing support to allow the company to meet its liabilities as they fall due for a period of not less than 12 months from the date these accounts are signed. On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | 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. Page 3
AVANTI DESTINATIONS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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:
|  |  |  | Fixtures and fittings | - | 20% |
|  |  |  | Office equipment | - | 20% |
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. Page 4
AVANTI DESTINATIONS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 18 (2024 - 13).
Page 5
AVANTI DESTINATIONS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 August 2024 | - | 1,194 | 1,194
| Additions | 1,105 | 1,033 | 2,138
| At 31 July 2025 | 1,105 | 2,227 | 3,332
| Depreciation |  |  |
| At 1 August 2024 | - | 239 | 239
| Charge for the year on owned assets | 9 | 281 | 290
| At 31 July 2025 | 9 | 520 | 529
| Net book value |  |  |
| At 31 July 2025 | 1,096 | 1,707 | 2,803
| At 31 July 2024 | - | 955 | 955
5. | Debtors
|  |  |  |  | Year ended 31 July 2025 | Period ended 31 July 2024
|  |  |  |  | £ | £
| Other debtors | 50,283 | -
|  | 50,283 | -
6. | Cash and cash equivalents
|  |  |  |  | Year ended 31 July 2025 | Period ended 31 July 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 12,246 | 156
|  | 12,246 | 156
Page 6
AVANTI DESTINATIONS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | Year ended 31 July 2025 | Period ended 31 July 2024
|  |  |  |  | £ | £
| Trade creditors | 5,100 | -
| Corporation tax | 7,514 | -
| Other taxation and social security | 19,230 | 9,685
| Other creditors | 1,866 | 2,116
| Accruals and deferred income | 5,400 | 4,000
|  | 39,110 | 15,801
8. | Deferred taxation
|  | Year ended 31 July 2025
|  | £
| Charged to profit or loss | (468)
| At end of year | (468)
| The deferred taxation balance is made up as follows:
|  |  |  |  | Year ended 31 July 2025 | Period ended 31 July 2024
|  |  |  |  | £ | £
| Timing differences | (468) | -
|  | (468) | -
9. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amount to £10,404 (2024: £5,443). Contributions totalling £1,866 (2024: £2,116) were payable to the fund at the reporting date and are included in creditors.
10. | Post balance sheet events
The director confirms there have been no significant events affecting the Company since the year end. Page 7
AVANTI DESTINATIONS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
11. | Controlling party
The ultimate controlling party of the company is Paul Barry by virtue of his shareholding.
Page 8