REGISTERED NUMBER: 08956575 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Hot Touring Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J G Ashworth

Mrs L E Ashworth

REGISTERED OFFICE:

27 Old Gloucester Street

London

WC1N 3AX

REGISTERED NUMBER:

08956575 (England and Wales)

ACCOUNTANTS:

Stone Balance Accounting Ltd

10 Croft Avenue

Dorking

Surrey

RH4 1LN

FIXED ASSETS

Tangible assets

4

3,271

1,432

CURRENT ASSETS

Stocks

3,931

-

Debtors

5

8,551

1,305

Cash at bank and in hand

31,097

9,686

43,579

10,991

CREDITORS

Amounts falling due within one year

6

(23,768

)

(9,021

)

NET CURRENT ASSETS

19,811

1,970

TOTAL ASSETS LESS CURRENT LIABILITIES

23,082

3,402

PROVISIONS FOR LIABILITIES

7

(818

)

(272

)

NET ASSETS

22,264

3,130

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

22,164

3,030

SHAREHOLDERS' FUNDS

22,264

3,130

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

J G Ashworth - Director

1.	STATUTORY INFORMATION

Hot Touring 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2025

698

13,187

13,885

Additions

396

2,836

3,232

At 31 March 2026

1,094

16,023

17,117

DEPRECIATION

At 1 April 2025

173

12,280

12,453

Charge for year

279

1,114

1,393

At 31 March 2026

452

13,394

13,846

NET BOOK VALUE

At 31 March 2026

642

2,629

3,271

At 31 March 2025

525

907

1,432

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

8,197

-

Other debtors

-

1,100

Prepayments

354

205

8,551

1,305

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

237

-

Tax

15,774

5,480

Social security and other taxes

30

-

VAT

4,985

569

Directors' current accounts

1,577

1,872

Accrued expenses

1,165

1,100

23,768

9,021

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

818

272

Deferred

tax

£

Balance at 1 April 2025

272

Charge to Statement of Income and Retained Earnings during year

546

Balance at 31 March 2026

818

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100