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Registered number: 10921059


VOYAGER BIDCO LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

 
VOYAGER BIDCO LIMITED
 
 
COMPANY INFORMATION


Directors
N S English 
A G Larsen 




Registered number
10921059



Registered office
6-7 Lovers Walk
Brighton

England

BN1 6AH




Independent auditors
Xeinadin Audit Limited
Chartered Accountants & Statutory Auditor

8th Floor

Becket House

36 Old Jewry

London

EC2R 8DD





 
VOYAGER BIDCO LIMITED
 

CONTENTS



Page
Strategic report
1 - 2
Directors' report
3 - 4
Independent auditors' report
5 - 8
Statement of comprehensive income
9
Statement of financial position
10
Statement of changes in equity
11
Notes to the financial statements
12 - 21


 
VOYAGER BIDCO LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025

Introduction
 
The directors present the Strategic Report for the year ended 31st October 2025.

Principal Activity
 
The principal activity of the Company is that of a holding company. The Group is a leading provider of educational travel experiences for schools, offering high quality, curriculum linked trips across Europe and worldwide. Our mission is to support learning beyond the classroom by delivering enriching, safe and memorable experiences for students.
Owing to the company's activities as a holding company, the company does not have any external trading activity and there are no key performance indicators. The directors consider the company's performance to be satisfactory. 
The Group remains well positioned for continued expansion, supported by its strong brand reputation, loyal customer base and ongoing investment in product development. The Board continues to prioritise financial resilience while pursuing opportunities to further enhance the Group’s service offering.
Post year end, on 25 November 2025, UCP 1 Limited, an entity incorporated in Jersey and backed by UC Partners, a UK-based private equity firm, acquired the Group’s majority shareholding through the acquisition of Voyager Topco Limited (the parent company of Voyager Bidco Limited). The Board welcomes this new ownership structure and anticipates that it will support the next phase of the Group’s strategic growth.
Future developments
Looking ahead to 2026, the Directors expect continued revenue growth, supported by a strong forward sales pipeline and stable gross margin performance. 
In 2025, the Group secured a lease for the development of the Paris/Disney Centre, a 400 bed facility scheduled to open in early 2028. Construction commenced in late 2025 and represents a significant milestone in the Group’s long term growth strategy. This new centre will strengthen the Group’s presence in the European educational travel market and provide a premium, purpose built environment for school groups.
The Group will continue to invest in infrastructure, expand capacity and enhance its service offering, maintaining a clear focus on sustainable growth and delivering exceptional educational travel experiences.

Page 1

 
VOYAGER BIDCO LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025

Principal risks and uncertainties
 
Economic environment
The economic outlook is improving as the cost of living crisis continues to ease. However, whilst the Group is reliant on discretionary consumer spending to drive demand for its educational trips, economic downturns have historically resulted in smaller group sizes, rather than fewer trips and demand for our centres has traditionally been extremely resilient, thanks to their core client base being independent schools. The current conflict in Iran has not resulted in any school groups cancelling or postponing travel. However, the associated increase in oil prices may place some pressure on margins, which management will monitor closely.
Competition
Competition in the educational travel market is historically intense and we mitigate this threat by focusing on the educational benefits of our trips, providing excellent customer service and competitive pricing.
Financial risk
The Group’s principal financial instruments are bank balances, trade and other creditors, trade debtors and other debtors. The main purpose of these financial instruments is to maintain funds for the company’s operations.
Financing risk
The company is partly funded through loan notes. The Group has interest bearing liabilities on these loan notes, which attract interest at a fixed rate and rolled up bi-annually.
Exchange rate risk
The Group faces transactional exposure primarily relating to the cost of acquiring accommodation and operating our centres. The main exposure to exchange rate fluctuations is in relation to the Euro/Sterling exchange rates. This risk is managed by entering into forward contracts, maintaining appropriate levels of currency reserves to match our forward booking profile and adjusting our pricing accordingly.
Cash flow risk
The directors have prepared a cash flow forecast for a 12-month period from the date of approval of the financial statements. The forecast assumes revenues growing in 2026. The outcome of the downside scenario indicates that the Group will continue to have adequate financial resources to meet their liabilities as they fall due for that period.

Financial key performance indicators
 
The Company has a loss for the year of £677,650 (2024: £539,452).


This report was approved by the board on 7 May 2026 and signed on its behalf.



A G Larsen
Director

Page 2

 
VOYAGER BIDCO LIMITED
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025

The directors present their report and the financial statements for the year ended 31 October 2025.

Directors' responsibilities statement

The directors are responsible for preparing the strategic report, the directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal activity

The principal activity of the company in the period under review was that of an intermediate holding company.

Results and dividends

The loss for the year, after taxation, amounted to £677,650 (2024 - loss £539,452).

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Directors

The directors who served during the year were:

N S English 
A G Larsen 

Page 3

 
VOYAGER BIDCO LIMITED
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025

Disclosure of information to auditors

Each of the persons who are directors at the time when this directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Auditors

The auditorsXeinadin Audit Limitedwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





A G Larsen
Director

Date: 7 May 2026

Page 4

 
VOYAGER BIDCO LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF VOYAGER BIDCO LIMITED
 

Opinion


We have audited the financial statements of Voyager Bidco Limited (the 'company') for the year ended 31 October 2025, which comprise the statement of comprehensive income, the statement of financial position, the statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the company's affairs as at 31 October 2025 and of its loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed and disclosure made in note 2.2, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 5

 
VOYAGER BIDCO LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF VOYAGER BIDCO LIMITED (CONTINUED)

Other information


The other information comprises the information included in the annual report other than the financial statements and our auditors' report thereon. The directors are responsible for the other information contained within the annual reportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the directors' responsibilities statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
VOYAGER BIDCO LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF VOYAGER BIDCO LIMITED (CONTINUED)

Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
 
Enquiry of management and those charged with governance around actual and potential litigation and claims;
 
Enquiry of management and those charged with governance to identify and instances of non-compliance with laws and regulations.
 
Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.
 
The potential effect of these laws and regulations on the financial statements varies considerably.
 
Firstly, the Company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related companies legislation), distributable profits legislation and taxation legislation and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.
 
Secondly, the Company is subject to many other laws and regulations where the consequence of noncompliance could have a material effect on amounts or disclosures in the financial statements, for instance the imposition of fines or litigation or the loss of the Company's licence to operate. We identified the following areas as those most likely to have such an effect: health and safety including data protection laws and employment law recognising the nature of the Company's activities. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the directors and other management and inspection of regulatory and legal correspondence, if any. Therefore, if a breach of operational regulations is not disclosed to us or evident from relevant correspondence, an audit will not detect that breach.


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditors' report.


Page 7

 
VOYAGER BIDCO LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF VOYAGER BIDCO LIMITED (CONTINUED)

Use of our report
 

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Yasin Khandwalla FCCA (senior statutory auditor)
  
for and on behalf of
Xeinadin Audit Limited
 
Chartered Accountants
Statutory Auditor
  
8th Floor
Becket House
36 Old Jewry
London
EC2R 8DD

7 May 2026
Page 8

 
VOYAGER BIDCO LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 OCTOBER 2025

2025
2024
£
£

  

Administrative expenses
  
(167,049)
(303,245)

Other operating income
  
297,533
285,090

Operating profit/(loss)
  
130,484
(18,155)

Income from shares in group undertakings
 6 
375,000
-

Interest payable and similar expenses
 7 
(745,045)
(701,114)

Loss before tax
  
(239,561)
(719,269)

Tax on loss
 8 
(438,089)
179,817

Loss for the financial year
  
(677,650)
(539,452)

The notes on pages 12 to 21 form part of these financial statements.

Page 9

 
VOYAGER BIDCO LIMITED
REGISTERED NUMBER:10921059

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 9 
9,386,876
9,386,876

Current assets
  

Debtors: amounts falling due after more than one year
 10 
-
657,000

Debtors: amounts falling due within one year
 10 
525,302
1,031,635

Cash at bank and in hand
 11 
13,112
5,030

  
538,414
1,693,665

Creditors: amounts falling due within one year
 12 
(3,060,215)
(3,189,142)

Net current liabilities
  
 
 
(2,521,801)
 
 
(1,495,477)

Total assets less current liabilities
  
6,865,075
7,891,399

Creditors: amounts falling due after more than one year
 13 
(9,261,926)
(9,610,600)

  

Net liabilities
  
(2,396,851)
(1,719,201)


Capital and reserves
  

Profit and loss account
 17 
(2,396,851)
(1,719,201)


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 May 2026.




A G Larsen
Director

The notes on pages 12 to 21 form part of these financial statements.

Page 10

 
VOYAGER BIDCO LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2025


Profit and loss account
Total equity

£
£


At 1 November 2023
(1,179,749)
(1,179,749)



Loss for the year
(539,452)
(539,452)



At 1 November 2024
(1,719,201)
(1,719,201)



Loss for the year
(677,650)
(677,650)


At 31 October 2025
(2,396,851)
(2,396,851)


The notes on pages 12 to 21 form part of these financial statements.

Page 11

 
VOYAGER BIDCO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

1.


General information

Voyager Bidco Limited is a private company limited by shares and is registered and incorporated in England and Wales. The registered office is 6-7 Lovers Walk, Brighton, England, BN1 6AH.
The company's principal activities and nature of its operations are disclosed in the directors' report.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies (see note 3).
Reduced disclosure framework
The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements for parent company information presented within the consolidated financial statements:
- Section 7 ‘Statement of Cash Flows’ – Presentation of a statement of cash flow and related notes and disclosures;
- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’ – Carrying amounts, interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;
- Section 33 ‘Related Party Disclosures’ – Compensation for key management personnel and related party transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.
The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an entity not about its group.
Voyager Bidco Limited is a wholly owned subsidiary of Voyager Topco Limited and the results of Voyager Bidco Limited are included in the consolidated financial statements of Voyager Topco Limited which are available from its registered office, 6-7 Lovers Walk, Brighton, East Sussex England, BN1 6AH.
 

Page 12

 
VOYAGER BIDCO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

 
2.2

Going concern

The company is an intermediate holding company within a private equity group structure and does not undertake external trading activities. Its ability to meet its obligations is therefore dependent on the performance of its subsidiary undertakings and the continued financial support of the wider group.
At the balance sheet date, the company had net liabilities of £2.4m and significant external indebtedness in the form of loans of £9,261,926 (2024: £9,610,600) comprising of three loan notes, repayable in three equal annual instalments commencing in 2023 or earlier on an exit event. Repayments totalling £1,093,719 (2024: £nil) have been made in respect of principal and accrued interest. The loan notes bear interest at rates of 9% and 12.5% per annum, payable half yearly in arrears. Interest is currently capitalised and added to the outstanding principal balance until such time as payment terms are revised.
The directors have prepared cash flow forecasts for a period of at least 12 months from the date of approval of these financial statements. These forecasts assume that:
• the underlying trading performance of the group will continue to generate sufficient cash flows to support the company; 
• interest on shareholder and external loan notes will continue to be rolled up and not require cash settlement in the foreseeable future; and 
• financial support from the parent company and wider group will continue to be available if required.
The directors note that the group’s trading performance has strengthened in the current and prior period and is expected to continue to improve, supporting the recoverability of intercompany balances and the servicing of debt obligations.
Based on the above, the directors have a reasonable expectation that the company will have adequate resources to continue in operational existence and meet its liabilities as they fall due for at least 12 months from the date of approval of these financial statements. Accordingly, the financial statements have been prepared on a going concern basis.

 
2.3

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.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 13

 
VOYAGER BIDCO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

 
2.5

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 statement of financial position. The assets of the plan are held separately from the company in independently administered funds.

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.7

Fixed assets investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Page 14

 
VOYAGER BIDCO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

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.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Critical accounting estimates and judgements in applying company's accounting policies
The directors are of the view that there are no critical judgements that have had a significant effect on the amounts recognised in the financial statements.

Page 15

 
VOYAGER BIDCO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

4.


Employees

Staff costs, including directors' remuneration, were as follows:


2025
2024
£
£

Wages and salaries
234,141
227,641

Social security costs
32,234
28,903

Cost of defined contribution scheme
4,109
2,642

270,484
259,186


The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Directors
2
2


5.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
137,130
133,202

Company contributions to defined contribution pension schemes
2,054
1,321

139,184
134,523


During the year retirement benefits were accruing to no directors (2024 - NIL) in respect of defined contribution pension schemes.


6.


Income from investments

2025
2024
£
£

Dividend income
375,000
-

375,000
-






Page 16

 
VOYAGER BIDCO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

7.


Interest payable and similar expenses

2025
2024
£
£


Other loan interest payable
745,045
701,114


8.


Taxation


2025
2024
£
£



Total current tax
-
-

Deferred tax


Origination and reversal of timing differences
438,089
(179,817)

Total deferred tax
438,089
(179,817)


438,089
(179,817)

Factors affecting tax charge for the year

The tax assessed for the year is higher than (2024 - the same as) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Loss on ordinary activities before tax
(239,561)
(719,269)


Loss on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
(59,890)
(179,817)

Effects of:


Exempt distribution income
(93,750)
-

Group relief
394,497
-

Movement in deferred tax not recognised
197,232
-

Total tax charge for the year
438,089
(179,817)


Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 17

 
VOYAGER BIDCO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

9.


Fixed asset investments





Shares in group undertakings

£



Cost or valuation


At 1 November 2024
9,386,876



At 31 October 2025
9,386,876






Net book value



At 31 October 2025
9,386,876



At 31 October 2024
9,386,876


Subsidiary undertakings


The following were subsidiary undertakings of the company:

Name

Registered office

Principal activity

Class of shares

Holding

Class Tours Limited
6-7 Lovers Walk ,Brighton,England, BN16AH
Specialist tour operator
Ordinary
100%
Poole Bay Travel Limited (*)
As above
Coach operator
Ordinary
100%
Castaway School Travel Limited (*)
As above
School travel
Ordinary
100%
Class Tours France SAS (*)
Chateau de la Baudonniere - 203 Impasse Boudont 50320 le grippon
School travel
Ordinary
100%

On 4 September 2025, the Group incorporated a new wholly owned subsidiary in France, Class Tours France SAS. 
* Indirect subsidiary undertaking of the company

Page 18

 
VOYAGER BIDCO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

10.


Debtors

2025
2024
£
£

Due after more than one year

Amounts owed by group undertakings
-
657,000


2025
2024
£
£

Due within one year

Amounts owed by group undertakings
86,555
154,799

Deferred taxation
438,747
876,836

525,302
1,031,635



11.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
13,112
5,030



12.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
1,288
-

Amounts owed to group undertakings
2,994,420
2,994,420

Other taxation and social security
59,507
57,018

Accruals
5,000
137,704

3,060,215
3,189,142



13.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Other loans
9,261,926
9,610,600


Page 19

 
VOYAGER BIDCO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

14.


Borrowings


Analysis of the maturity of loans is given below:


2025
2024
£
£


Amounts falling due 1-2 years

Other loans
9,261,926
9,610,600




Other loans of £9,261,926 (2024: £9,610,600) comprise three loan notes, repayable in three equal annual instalments commencing in 2023 or earlier on an exit event.
Repayments totalling £1,093,719 (2024: £nil) have been made in respect of principal and accrued interest.
The loan notes bear interest at rates of 9% and 12.5% per annum, payable half yearly in arrears. Interest is currently capitalised and added to the outstanding principal balance until such time as payment terms are revised.
The loan notes are secured by fixed charges over the Company’s assets.


15.


Deferred taxation




2025


£






At beginning of year
876,836


Charged to profit or loss
(438,089)



At end of year
438,747

The deferred tax asset is made up as follows:

2025
2024
£
£


Tax losses carried forward
369,865
635,088

Short term timing difference
68,882
241,748

438,747
876,836

Page 20

 
VOYAGER BIDCO LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

16.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1 (2024 - 1) ordinary share of £0.01
-
-



17.


Reserves

Profit and loss account

Profit and loss reserves includes all current and prior year retained profit and losses.


18.


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 £4,109 (2024: £2,642) . 


19.


Related party transactions

During the year the company had interest expense relating to entities with control, joint control or significant influence over the company of £745,045 (2024: £701,114). At the year end £9,261,926 (2024: £9,610,600) was outstanding.


20.


Post balance sheet events

On 25 November 2025, subsequent to the year end, the entire issued share capital of Voyager Topco Limited (the parent company of Voyager Bidco Limited) was acquired by Acadia Bidco Limited.
Following this transaction, the ultimate controlling party of the Group changed to UCP 1 Limited, an entity incorporated in Jersey.


21.


Ultimate controlling party

Voyager Topco Limited, a company incorporated in the United Kingdom, is the immediate parent company by virtue of its ownership of 100% of the share capital of Voyager Bidco Limited.
Voyager Topco Limited is the parent of the largest group for which consolidated accounts including Voyager Bidco Limited are prepared. Copies of the consolidated accounts of Voyager Topco Limited can be obtained from its registered office, 6-7 Lovers Walk, Brighton, East Sussex, England, BN1 6AH.
At the balance sheet date, the ultimate parent undertaking, and therefore the ultimate controlling party, was RJD Private Equity Fund III LP.
Following the acquisition of Voyager Topco Limited on 25 November 2025 (see note 20), UCP 1 Limited, a company incorporated in Jersey, became the ultimate controlling party.

 
Page 21