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Registered number: 10251032
African Star Tours Ltd.
Unaudited Financial Statements
For The Year Ended 31 July 2025
Sherwin Currid Accountancy Limited
Chartered Certified Accountants
32 London Road
Guildford
Surrey
GU1 2AB
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of African Star Tours Ltd. For The Year Ended 31 July 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of African Star Tours Ltd. which comprise the Profit and Loss Account, the 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 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/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of African Star Tours Ltd. , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of African Star Tours Ltd. and state those matters that we have agreed to state to the director of African Star Tours Ltd. , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than African Star Tours Ltd. and its director as a body for our work or for this report.
It is your duty to ensure that African Star Tours Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of African Star Tours Ltd. . You consider that African Star Tours Ltd. 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 accounts of African Star Tours Ltd. . 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 financial statements.
17 April 2026
Sherwin Currid Accountancy Limited
Chartered Certified Accountants
32 London Road
Guildford
Surrey
GU1 2AB
Page 1
Page 2
Balance Sheet
Registered number: 10251032
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 220 659
220 659
CURRENT ASSETS
Debtors 5 - 4,000
Cash at bank and in hand 15,158 41,029
15,158 45,029
Creditors: Amounts Falling Due Within One Year 6 (90,245 ) (83,985 )
NET CURRENT ASSETS (LIABILITIES) (75,087 ) (38,956 )
TOTAL ASSETS LESS CURRENT LIABILITIES (74,867 ) (38,297 )
NET LIABILITIES (74,867 ) (38,297 )
CAPITAL AND RESERVES
Called up share capital 7 575 575
Profit and Loss Account (75,442 ) (38,872 )
SHAREHOLDERS' FUNDS (74,867) (38,297)
Page 2
Page 3
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
S M Hennessy
Director
17 April 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
African Star Tours Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10251032 . The registered office is 21 Tregantle Walk, Swindon, SN3 3PF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised in the profit and loss account when the performance obligation is satisfied, which is typically when the client has completed their trip. Payments received from customers in advance of the departure date are recorded as deferred income within "Creditors: amounts falling due within one year". Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 40% per annum on cost
2.4. Cash at bank and in hand
Included within cash at bank and in hand is £12,009 (2024: £40,275) held in a designated trust account. These funds are restricted and may only be used to fulfill obligations to customers or be released to the company once the travel services have been fully performed.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 August 2024 6,698
As at 31 July 2025 6,698
Depreciation
As at 1 August 2024 6,039
Provided during the period 439
As at 31 July 2025 6,478
Net Book Value
As at 31 July 2025 220
As at 1 August 2024 659
5. Debtors
2025 2024
£ £
Due within one year
Other debtors - 4,000
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 12,009 39,775
Other creditors 78,236 44,210
90,245 83,985
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 575 575
Page 5