Cultural Tours Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

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Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 01814715

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,215		1,567

			1,215		1,567
CURRENT ASSETS
Debtors	5	249,482		390,884
Cash at bank and in hand		202,507		149,721

		451,989		540,605
Creditors: Amounts Falling Due Within One Year	6	(159,932 )		(295,951 )

NET CURRENT ASSETS (LIABILITIES)			292,057		244,654

TOTAL ASSETS LESS CURRENT LIABILITIES			293,272		246,221

Creditors: Amounts Falling Due After More Than One Year	7		(52,000 )		(52,000 )

NET ASSETS			241,272		194,221

CAPITAL AND RESERVES
Called up share capital	8		67,000		67,000
Profit and Loss Account			174,272		127,221

SHAREHOLDERS' FUNDS			241,272		194,221

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Cultural Tours Limited

Balance Sheet (continued)

As At 31 December 2025

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.

The financial statements were approved by the board of directors on 5 May 2026 and were signed on its behalf by:

Mr Y Guo

Director

The notes on pages 4 to 7 form part of these financial statements.

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Cultural Tours Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Cultural Tours Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01814715 . The registered office is 9a Burroughs Gardens, London, NW4 4AU.

The principal place of business is 7 & 8 Regency Parade, Finchley Road, London, NW3 5EG

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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 Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are presented in Sterling (£) and figures are shown to the nearest whole pound.

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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. 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:

Fixtures & Fittings

15% reducing balance

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Cultural Tours Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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

2.7. Pensions

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2.8. Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

2.9 Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2.10 Exemption from preparing a cash flow statement

Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 3)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 January 2025	14,538

As at 31 December 2025	14,538

...CONTINUED

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Cultural Tours Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	12,971
Provided during the period	352

As at 31 December 2025	13,323

Net Book Value
As at 31 December 2025	1,215

As at 1 January 2025	1,567

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	149,925	242,932
Prepayments and accrued income	74,368	122,266
Other debtors	25,000	25,000
VAT	189	82
PAYE and NIC control A/c	-	604

	249,482	390,884

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	41,678	75,660
Corporation tax	15,801	17,470
PAYE and NIC control A/c	5,027	-
Other creditors	20,509	19,063
Pension Control A/c	-	1,279
Accrual and deferred income	76,917	182,479

	159,932	295,951

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	52,000	52,000

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Cultural Tours Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	67,000	67,000

9. Related Party Disclosures

Ultimate parent company - China Tourism Group

The company's ultimate parent company is a company incorporated in China, China Tourism Group.

On 27 September 2013, the ultimate parent company signed a Deed of Undertaking to the trustees of the Air Travel Trust for a maximum liability of £1M.

10. Pension and other schemes

The company operates a defined contribution pension scheme. The pension cost charge for the year

represents contributions payable by the company to the scheme and amounted to £7,107 (2024 - £5,957).

Contributions totalling Nil (2023 - £1,279) were payable to the scheme at the end of the year and are included in creditors.

11. Audit Information

The auditor's report on the accounts of Cultural Tours Limited for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by Robert Glazer FCA (Senior Statutory Auditor) for and on behalf of Ripe LLP , Statutory Auditor.

Ripe LLP

Chartered Accountants and Registered Auditors

9A Burroughs Gardens

London

NW4 4AU

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Directors	Mr Y Guo
	Mr W Cui

Secretary	Mr D Wu

Company Number	01814715

Registered Office	9a Burroughs Gardens
	London
	NW4 4AU

Business	7 & 8 Regency Parade
	Finchley Road
	London
	NW3 5EG

Auditors	Ripe LLP
	Chartered Accountants and Registered Auditors
	9A Burroughs Gardens
	London
	NW4 4AU