REGISTERED NUMBER: 01576252 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Holmes Travel Limited

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J Ferguson

J H Ferguson

REGISTERED OFFICE:

Barrack Square

Martlesham Heath

Ipswich

Suffolk

REGISTERED NUMBER:

01576252 (England and Wales)

ACCOUNTANTS:

ALS Accountancy Services

Rivendell

Church Road

Battisford

Stowmarket

Suffolk

IP14 2HE

FIXED ASSETS

Intangible assets

4

3,759

4,296

Tangible assets

5

10,161

41,905

13,920

46,201

CURRENT ASSETS

Debtors

722,350

377,364

Cash at bank

755,387

791,685

1,477,737

1,169,049

CREDITORS

Amounts falling due within one year

634,142

542,249

NET CURRENT ASSETS

843,595

626,800

TOTAL ASSETS LESS CURRENT LIABILITIES

857,515

673,001

CREDITORS

Amounts falling due after more than one year

-

(10,000

)

PROVISIONS FOR LIABILITIES

(2,540

)

(2,967

)

NET ASSETS

854,975

660,034

CAPITAL AND RESERVES

Called up share capital

50,000

50,000

Retained earnings

804,975

610,034

SHAREHOLDERS' FUNDS

854,975

660,034

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:

J H Ferguson - Director

1.	STATUTORY INFORMATION

Holmes Travel Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents amounts receivable for goods and services provided in the normal course of business, net of trade discounts, VAT and other sales related taxes, based on date of departure.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 1982, is being amortised evenly over its estimated useful life of fifty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and at varying rates on cost

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.

Pension costs and other post-retirement 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

26,830

AMORTISATION

At 1 January 2025

22,534

Amortisation for year

537

At 31 December 2025

23,071

NET BOOK VALUE

At 31 December 2025

3,759

At 31 December 2024

4,296

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

163,119

Additions

3,047

Disposals

(44,011

)

At 31 December 2025

122,155

DEPRECIATION

At 1 January 2025

121,214

Charge for year

2,471

Eliminated on disposal

(11,691

)

At 31 December 2025

111,994

NET BOOK VALUE

At 31 December 2025

10,161

At 31 December 2024

41,905

6.	CONTINGENT LIABILITIES

The company has lodged a bond with the Association of British Travel Agents in the sum of £67,998.