1 January 2025 v2026.16.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP113206062025-01-012025-12-31113206062025-12-31113206062024-12-3111320606core:WithinOneYear2025-12-3111320606core:WithinOneYear2024-12-3111320606core:AfterOneYear2024-12-3111320606core:ShareCapital2025-12-3111320606core:ShareCapital2024-12-3111320606core:RetainedEarningsAccumulatedLosses2025-12-3111320606core:RetainedEarningsAccumulatedLosses2024-12-3111320606bus:Director12025-01-012025-12-3111320606bus:RegisteredOffice2025-01-012025-12-31113206062024-01-012024-12-311132060612025-01-012025-12-3111320606countries:EnglandWales2025-01-012025-12-3111320606bus:AuditExemptWithAccountantsReport2025-01-012025-12-3111320606bus:PrivateLimitedCompanyLtd2025-01-012025-12-3111320606bus:SmallEntities2025-01-012025-12-3111320606bus:FullAccounts2025-01-012025-12-31
Company registration number:
11320606
Perfectstay Travel Limited
Unaudited Filleted Financial Statements for the year ended
31 December 2025
BRIAN PAUL LIMITED
Chartered Accountants
159a Chase Side, Enfield, Middlesex, EN2 0PW, United Kingdom
Perfectstay Travel Limited
Statement of Financial Position
31 December 2025
20252024
Note££
Current assets    
Debtors 5
312,871
 
100,673
 
Cash at bank and in hand
377,276
 
476,673
 
690,147
 
577,346
 
Creditors: amounts falling due within one year 6
(414,596
 )
(23,891
 )
Net current assets
275,551
 
553,455
 
Total assets less current liabilities 275,551   553,455  
Creditors: amounts falling due after more than one year 7 -  
(325,096
 )
Net assets
275,551
 
228,359
 
Capital and reserves    
Called up share capital
200,000
 
200,000
 
Profit and loss account
75,551
 
28,359
 
Shareholders funds
275,551
 
228,359
 
For the year ending
31 December 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
28 April 2026
, and are signed on behalf of the board by:
Laurent Curutchet
Director
Company registration number:
11320606
Perfectstay Travel Limited
Notes to the Financial Statements
Year ended
31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
159A Chase Side
, ,
Enfield
,
Middlesex
,
EN2 0PW
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.
Turnover represents revenue from holidays, commission received and other services supplied to customers in the ordinary course of business. Income is recognised on the date of departure.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost.

FOREIGN CURRENCIES

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All difference are taken to the Profit and Loss account.

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2.00
).

5 Debtors

20252024
££
Amounts owed by group undertakings and undertakings in which the company has a participating interest
25,117
  -  
Other debtors
287,754
 
100,673
 
312,871
 
100,673
 

6 Creditors: amounts falling due within one year

20252024
££
Taxation and social security
14,464
 
8,016
 
Other creditors
400,132
 
15,875
 
414,596
 
23,891
 

7 Creditors: amounts falling due after more than one year

20252024
££
Amounts owed to group undertakings and undertakings in which the company has a participating interest -  
325,096
 

9 Controlling party

By virtue of its shareholding therein the controlling interest in the company rests with Perfectstay.com SAS, a company incorporated in France.