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Registered number: 15952205 TRAVEL SENTRY SERVICES UK LTD FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE 16 MONTHS ENDED 31 DECEMBER 2025
TRAVEL SENTRY SERVICES UK LTD REGISTERED NUMBER: 15952205 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 182
|  |  | 182
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 272,270 |
Cash at bank and in hand | 6 | 1,484,611 |
|  | 1,756,881 |
Creditors: amounts falling due within one year | 7 | (1,632,955) |
Net current assets |  |  | 123,926
Total assets less current liabilities |  |  | 124,108
Net assets |  |  | 124,108
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | 124,107
|  |  | 124,108
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 5 May 2026.
Y Perrenoud
Director
The notes on pages 2 to 6 form part of these financial statements. Page 1
TRAVEL SENTRY SERVICES UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 16 MONTHS ENDED 31 DECEMBER 2025
1. | General information
Travel Sentry Services UK Ltd is a private company limited by shares incorporated on the 12th September 2024 in England and Wales, United Kingdom. The address of the registered company is 8th Floor, Becket House, 36 Old Jewry, London, EC2R 8DD. The principal activity of the Company is recharging of company expenses, coupled with the assessment of a service fee for incurring those expenses 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. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
| 2.3 | Revenue
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover encompasses the recharging of company expenses, coupled with the assessment of a service fee for incurring those expenses. Page 2
TRAVEL SENTRY SERVICES UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 16 MONTHS ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | 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 Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Taxation
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 balance sheet date in the countries where the Company operates and generates income.
| 2.8 | 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. Page 3
TRAVEL SENTRY SERVICES UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 16 MONTHS ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% | reducing balance method
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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | Financial instruments
The Company 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 16 months was 7.
Page 4
TRAVEL SENTRY SERVICES UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 16 MONTHS ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| Additions | 239
| At 31 December 2025 | 239
| Depreciation |
| Charge for the 16 months on owned assets | 57
| At 31 December 2025 | 57
| Net book value |
| At 31 December 2025 | 182
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts owed by group undertakings | 271,909
| Prepayments and accrued income | 361
|  | 272,270
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 1,484,611
|  | 1,484,611
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TRAVEL SENTRY SERVICES UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE 16 MONTHS ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 704
| Corporation tax | 45,627
| Other taxation and social security | 1,486,625
| Accruals and deferred income | 99,999
|  | 1,632,955
8. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £55,893. Contributions totalling £Nil were payable to the fund at the financial position date.
9. | Related party transactions
| FRS 102 Section 33, does not require disclosure of transactions entered into between two or more members of the Group, provided that any subsidiary which is a party to the transaction is a wholly owned member. Hence these transactions were not disclosed in these financial statements.
10. | Controlling party
The parent company is Travel Sentry Services SARL. The largest group to consolidate these financial statements is Travel Sentry Holding Sàrl. Copies of the consolidated financial statements can be obtained from the Company Secretary at Travel Sentry Holding Sàrl, c/o Fiduciaire de la Côte Sàrl, Route de Divonne 44, 1260 Nyon, Switzerland.
11. | Auditors' information
The auditors' report on the financial statements for the 16 months ended 31 December 2025 was unqualified. The audit report was signed on 6 May 2026 by Alexander Wall BA ACA (Senior statutory auditor) on behalf of Xeinadin Audit Limited.
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