Tony Backhurst Scuba Limited


Directors	Angela Anne Nordin
	Caroline Vitalini


Registered Address	Grove House
	2 Woodberry Grove
	London
	N12 0DR


Registered Number	03080562 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		36,900		26,110
			36,900		26,110
Current assets
Stocks		131,866		131,866
Debtors	4	1,584,222		1,353,270
Cash at bank and on hand		530,630		298,211
		2,246,718		1,783,347
Creditors amounts falling due within one year	5	(1,907,983)		(1,450,780)
Net current assets (liabilities)			338,735		332,567
Total assets less current liabilities			375,635		358,677
Creditors amounts falling due after one year	6		(140,001)		(163,010)
Provisions for liabilities			(4,265)		(2,214)
Net assets			231,369		193,453
Capital and reserves
Called up share capital			85,000		85,000
Share premium			140,000		140,000
Profit and loss account			6,369		(31,547)
Shareholders' funds			231,369		193,453

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 18 February 2026, and are signed on its behalf by:

Angela Anne Nordin
Director
Registered Company No. 03080562

Tony Backhurst Scuba Limited

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The presentation currency of the financial statements is the Pound Sterling (£).

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Revenue represents the aggregate amount of gross revenue receivable from inclusive tours, travel agency commissions receivable and other services supplied to customers in the ordinary course of business. Revenue and direct expenses relating to inclusive tours arranged by the company's leisure travel providers, including travel agency commission, insurance and other incentives, are taken to the income statement on holiday departure. Revenue relating to travel agency commission on third-party leisure travel products is also recognised on holiday departure.

Turnover policy

Revenue represents the aggregate amount of gross revenue receivable from inclusive tours, travel agency commissions receivable and other services supplied to customers in the ordinary course of business. Revenue and direct expenses relating to inclusive tours arranged by the company's leisure travel providers, including travel agency commission, insurance and other incentives, are taken to the income statement on holiday departure. Revenue relating to travel agency commission on third-party leisure travel products is also recognised on holiday departure.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Current taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are
expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.5


		Straight line (years)
	Plant and machinery	10
	Fixtures and fittings	10
	Vehicles	4
	Office Equipment	5

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Stock is valued at the lower of cost and net realisable value. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		6

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 November 24	191,603
	Additions	14,055
	Disposals	(4,483)
	At 31 October 25	201,176
	Depreciation and impairment
	At 01 November 24	165,494
	Charge for year	3,263
	On disposals	(4,482)
	At 31 October 25	164,276
	Net book value
	At 31 October 25	36,900
	At 31 October 24	26,110

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	1,437,097	1,200,425
Other debtors	135,180	141,151
Prepayments and accrued income	11,945	11,694
Total	1,584,222	1,353,270

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	49,387	51,792
Bank borrowings and overdrafts	16,592	63,500
Taxation and social security	8,739	7,215
Payments received on account	1,789,629	1,307,009
Other creditors	34,136	11,776
Accrued liabilities and deferred income	9,500	9,488
Total	1,907,983	1,450,780

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	23,009
Other creditors	140,001	140,001
Total	140,001	163,010


	The company received loans of £140,001 (2024 - £140,001) which have been Subordinated to the Civil Aviation Authority under its standard terms. Loans represent unsecured loans taken out under the Corona Virus Business Interruption Loan Scheme. These are government backed loans and interest is paid by the government for the first year, An unsecured loan of £100,000 was taken out in October 2020 with 2.48% charged annually after the first year. No capital repayments were due until November 2021 and the loan will be repaid in equal capital instalments across 5 years with the final payment in October 2026. An unsecured loan of £174,000 was taken out in November 2020 with 6.85% charged annually after the first year. No capital repayments are due until November 2021 and the loan will be repaid in equal capital instalments across 4 years with the final payment in October 2026.

The company received loans of £140,001 (2024 - £140,001) which have been Subordinated to the Civil Aviation Authority under its standard terms.

Loans represent unsecured loans taken out under the Corona Virus Business Interruption Loan Scheme. These are government backed loans and interest is paid by the government for the first year,

An unsecured loan of £100,000 was taken out in October 2020 with 2.48% charged annually after the first year. No capital repayments were due until November 2021 and the loan will be repaid in equal capital instalments across 5 years with the final payment in October 2026.

An unsecured loan of £174,000 was taken out in November 2020 with 6.85% charged annually after the first year. No capital repayments are due until November 2021 and the loan will be repaid in equal capital instalments across 4 years with the final payment in October 2026.

7.	Guarantees provided on behalf of directors
	During the year the company's land only packages were covered by the Association of Bonded Travel Organisers Limited in whose favour the company has executed bonds totalling £74,888 as at 30th September 2026 (2025 - £44,228).